Kontni Okvir / Layout of Chart of Accounts

JUGOSLOVENSKI PREGLED Belgrade 2005

Kontni Okvir / Layout of Chart of Accounts

KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS

KONTNI OKVIR*
0. NEUPLA!ENI UPISANI KAPITAL I STALNA IMOVINA 00 Neupla"eni upisani kapital 000 Neupla!ene upisane akcije 001 Neupla!eni upisani udeli 0# Nematerijalna ulaganja 010 - Ulaganja u razvoj 011 - Koncesije, patenti, licence i sli"na prava 012 - Goodwill 013 Negativni goodwil 014 - Ostala nematerijalna ulaganja 015 - Nematerijalna ulaganja u pripremi 016 - Avansi za nematerijalna ulaganja 02 Nekretnine, postrojenja, oprema i bioloka sredstva 020 - Zemljita 021 ume, viegodinji zasadi 022 - Gra#evinski objekti 023 Postrojenja i oprema 024 Investicione nekretnine 025 - Osnovno stado 026 Ostale nekretnine, postrojenja i oprema 027 Nekretnine, postrojenja, oprema i bioloka sredstva u pripremi 028 Avansi za nekretnine, postrojenja, opremu i bioloka sredstva

LAYOUT OF CHART OF ACCOUNTS

0. SUBSCRIBED CAPITAL, UNPAID AND NON-CURRENT ASSETS 00 Subscribed capital, unpaid 000 - Subscribed shares unpaid 001 - Subscribed stakes unpaid 0# Intangibles 010 - Investment in development 011 - Concessions, patents, licenses and similar rights 012 - Goodwill 013 - Negative Godwill 014 - Other intangible assets 015 - Intangible assets 016 - Advances for acquisition of intangible assets 02 - Property, plant, equipment and natural assets 020 - Land 021 Forests and plantations 022 - Buildings 023 - Plant and equipment 024 - Investment property 025 - Livestock 026 - Other property, plant and equipment 027 - Property, plant and equipment under construction 028 - Advances for property, plant and equipment

* Published in "Slubeni glasnik RS" No. 53/2004 of 14 May 2004

KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS

03 Dugoro$ni finansijski plasmani 030 - U"e!a u kapitalu zavisnih pravnih lica 031 - U"e!a u kapitalu ostalih povezanih pravnih lica 032 U"e!a u kapitalu ostalih pravnih lica i druge hartije od vrednosti raspoloive za prodaju 033 Dugoro"ni krediti mati"nim, zavisnim i ostalim povezanim pravnim licima 034 - Dugoro"ni krediti u zemlji 035 - Dugoro"ni krediti u inostranstvu 036 Hartije od vrednosti koje se dre do dospe!a 037 Otkupljene sopstvene akcije 038 Ostali dugoro"ni plasmani 039 Ispravka vrednosti dugoro"nih finansijskih plasmana #. ZALIHE #0 Zalihe materijala 100 Obra"un nabavke zaliha materijala, rezervnih delova, alata i inventara 101 - Materijal 102 - Rezervni delovi 103 - Alat i inventar 109 Ispravka vrednosti zalihe materijala ## - Nedovrena proizvodnja 110 - Nedovrena proizvodnja 111 Nedovrene usluge #2 - Gotovi proizvodi 120 - Gotovi proizvodi #3 - Roba 130 - Obra"un nabavke robe 131 - Roba u magacinu

03 Long term financial investments 030 - Investments in capital of parent companies and subsidiaries 031 - Investments in capital of other associated companies 032 - Investments in other legal entities and other securities available for sale 033 - Long-term loans to parent companies, to subsidiaries and to other associated companies 034 - Long term domestic loans 034 - Long term foreign loans 035 - Securities held to maturity 037 - Own shares purchased 038 - Other long term investments 039 - Provisions for long-term financial investments #. INVENTORIES #0 - Material 100 - Material purchase costs calculation 101 - Raw materials 102 - Spare parts 103 - Tools and inventories 109 - Provisions for material ## - Work in progress 110 - Work in progress 111 - Services in progress #2 - Finished products 120 - Finished products #3 - Merchandise (Goods, purchaes for sale) 130 - Merchandise cost accounting 131 - Merchandise in warehouse

T KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS

132 - Roba u prometu na veliko 132 - Wholesale merchandise 133 - Roba u skladitu, stovaritu i prodavnicama kod drugih pravnih lica 133 - Merchandise in storehouse, depot and other legal entities shops 134 - Roba u prometu na malo 134 - Merchandise in retail sale 135 - Roba u obradi, doradi i manipulaciji 135 - Merchandise being processed, finished off and handled 136 Roba u tranzitu 136 - Merchandise in transit 137 Roba na putu 137 - Merchandise in transport 139 Ispravka vrednosti robe 139 - Provisions for merchandise #4 Nekretnine pribavljene radi prodaje #4 - Assets held for trading 140 Zemljite pribavljeno radi prodaje 140 - Land held for trading 141 Gra#evinski objekti pribavljeni radi prodaje 141 - Buildings held for trading 142 Ostale nekretnine pribavljene radi prodaje 142 - Other property held for trading 149 Ispravka vrednosti nekretnina pribavljenih radi prodaje 149 - Provisions for assets held for trading #5 Dati avansi #5 - Advances paid 150 Dati avansi za zalihe i usluge 150 - Advances paid for inventories and services 159 Ispravka vrednosti datih avansa za zalihe i usluge 159 - Provisions for advances paid 2. KRATKORO%NA POTRAIVANJA, PLASMANI I GOTOVINA 20 - Potraivanja po osnovu prodaje 200 - Kupci mati"na i zavisna pravna lica 201 - Kupci ostala povezana pravna lica 202 - Kupci u zemlji 203 - Kupci u inostranstvu 209 Ispravka vrednosti potraivanja od kupaca 2# - Potraivanja iz specifi$nih poslova 210 - Potraivanja od izvoznika 211 - Potraivanja po osnovu uvoza za tu# ra"un 212 - Potraivanja iz komisione i konsignacione prodaje 218 - Ostala potraivanja iz specifi"nih poslova 219 Ispravka vrednosti potraivanja iz specifi"nih poslova 2. SHORT TERM RECEIVABLES, INVESTMENTS AND CASH 20 - Receivables from sales 200 - Trade receivables - parent companies and subsidiaries 201 - Trade receivables - other associated entities 202 - Trade receivables - domestic 203 - Trade receivables - foreign 209 - Provisions for trade receivables 2# - Receivables from specific business operations 210 - Receivables from exporters 211 - Receivables due from import on behalf of other entities 212 - Receivables from sales on commission and consignment 218 - Other receivables from specific business operations 219 - Provisions for receivables from specific business operations

T KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS

22 - Druga potraivanja 22 - Other receivables 220 - Potraivanja za kamatu i dividende 220 - Receivables for interest and dividends 221 - Potraivanja od zaposlenih 221 - Receivables from employees 222 - Potraivanja od dravnih organa i organizacija 222 - Receivables from state authorities and organizations 223 Potraivanja za vie pla!en porez na dobit 223 - Receivables for prepaid income tax 224 Potraivanja po osnovu prepla!enih ostalih poreza i doprinosa 224 - Receivables for other taxes and contributions prepaid 228 - Ostala potraivanja 228 - Other receivables 229 Ispravka vrednosti drugih potraivanja 229 - Provisions for other receivables 23 - Kratkoro$ni finansijski plasmani 23 - Short-term financial investments 230 Kratkoro"ni krediti i plasmani mati"na i zavisna pravna 230 - Short-term loans and investments in parent companies and lica subsidiaries 231 - Kratkoro"ni krediti i plasmani ostala povezana pravna 231 - Short-term loans and investments in other associatied lica companies 232 - Kratkoro"ni krediti u zemlji 232 - Short term loans - domestic 233 - Kratkoro"ni krediti u inostranstvu 233 - Short term loans - foreign 234 - Deo dugoro"nog kredita koji dospeva do jedne godine 234 - Current portions of long term loan due within one year 235 - Hartije od vrednosti koje se dre do dospe!a deo koji dospeva 235 - Current portions of securities held to maturity do jedne godine 236 - Hartije od vrednosti kojima se trguje 236 - Securities held for trading 237 - Otkupljene sopstvene akcije 237 - Bought up own shares 238 Ostali kratkoro"ni finansijski plasmani 238 - Other short-term investments 239 Ispravka vrednosti kratkoro"nih finansijskih plasmana 239 - Provisions for short - term investments 24 - Gotovinski ekvivalenti i gotovina 24 - Cash and cash equivalents 240 - Hartije od vrednosti gotovinski ekvivalenti 240 - Securities - cash equivalents 241 Teli!i (poslovni) ra"uni 241 - Current (business) accounts 242 - Izdvojena nov"ana sredstva i akreditivi 242 - Cash allocated for payments and open letters of credit 243 - Blagajna 243 - Cash in hand 244 - Devizni ra"un 244 - Foreign exchange account 245 - Devizni akreditivi 245 - Foreign currency letters of credit 246 - Devizna blagajna 246 - Foreign currency - cash in hand

T KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS

248 - Ostala nov"ana sredstva 248 - Other cash and cash equivalents 249 - Nov"ana sredstva "ije je kori!enje ograni"eno ili vrednost umanjena 249 - Blocked bank accounts 27 Porez na dodatu vrednost 27 - Value added tax (VAT) 270 Porez na dodatu vrednost u primljenim fakturama po optoj 270 - VAT in incoming invoices - general tax rate (except advances stopi (osim pla!anih avansa) paid) 271 Porez na dodatu vrednost u primljenim fakturama po posebnoj 271 - VAT in incoming invoices - specific tax rate (except stopi (osim pla!enih avansa) advances paid) 272 Porez na dodatu vrednost u datim avansima po optoj stopi 272 - VAT in advances paid - general tax rate 273 Porez na dodatu vrednost u datim avansima po posebnoj stopi 273 - VAT in advances paid - specific tax rate 274 Porez na dodatu vrednost pla!en pri uvozu dobara po optoj stopi 274 - VAT paid for import of goods - general tax rate 275 Porez na dodatu vrednost pla!en pri uvozu dobara po posebnoj stopi 275 - VAT paid for import of goods - specific tax rate 276 Porez na dodatu vrednost obra"unat na usluge inostranih lica 276 - VAT on services renedered by foreign suppliers 277 Naknadno vra!en porez na dodatu vrednost kupcima stranim 277 - VAT returned to foreign customers dravljanima 279 Potraivanja za vie pla!en porez na dodatu vrednost 279 - Receivables for prepaid VAT 28 - Aktivna vremenska razgrani$enja 28 - Prepayments and accrued income 280 Unapred pla!eni trokovi 280 - Prepaid costs 281 Potraivanja za nefakturisani prihod 281 - Accrued income (uninvoiced income) 282 - Akontirani porez na dodatu vrednost 282 - VAT paid in advance 283 Obra"unati rashodi po osnovu efekata ugovorene zatite od rizika 283 - Calculated costs from negative hedging effects 288 Odloena poreska sredstva 288 - Defered tax assets 289 - Ostala aktivna vremenska razgrani"enja 289 - Other accruals 29 Gubitak iznad visine kapitala 29 - Loss over capital 290 - Gubitak iznad visine kapitala 290 - Loss over capital 3. KAPITAL 30 Osnovni i ostali kapital 300 Akcijski kapital 301 Udeli drutva sa ograni"enom odgovorno!u 302 Ulozi 303 Dravni kapital 3. CAPITAL 30 Basic and other capital 300 - Share capital 301 - Stakes in limited liability companies 302 Participating interests 303 - State owned capital

T KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS

304 Drutveni kapital 305 Zadruni udeli 309 Ostali kapital 3# Neupla"eni upisani kapital 310 Neupla!ene upisane akcije 311 Neupla!eni upisani udeli 32 Rezerve 320 Emisiona premija 321 Zakonske rezerve 322 Statutarne i druge rezerve 33 Revalorizacione rezerve 330 Revalorizacione rezerva 34 Neraspore&ena dobit 340 Neraspore#ena dobit ranijih godina 341 Neraspore#ena dobit teku!e godine 35 Gubitak 350 Gubitak ranijih godina 351 Gubitak teku!e godine 4. DUGORO%NA REZERVISANJA I OBAVEZE 40 - Dugoro$na rezervisanja 400 - Rezervisanja za trokove u garantnom roku 401 - Rezervisanja za trokove obnavljanja prirodnih bogatstava 402 - Rezervisanja za zadrane kaucije i depozite 403 Rezervisanja za trokove restrukturiranja 409 - Ostala dugoro"na rezervisanja 4# - Dugoro$ne obaveze 410 - Obaveze koje se mogu konvertovati u kapital 411 Obaveze prema mati"nim i zavisnim pravnim licima 412 Obaveze prema ostalim povezanim pravnim licima

304 - Socially owned capital 305 - Stakes in co-operatives 309 - Other capital 3# - Subscribed capital unpaid 310 - Subscribed share capital unpaid 311 - Subscribed stakes unpaid 32 - Reserves 320 - Share issuing premiums 321 - Legal reserves 322 - Statutory and other reserves 33 - Effect of restatement of capital 330 - Effect of restatement of capital 34 - Retained profit 340 - Retained profit from previous years 341 - Retained profit from current year 35 - Loss 350 - Previous year's losses 351 - Current year loss 4. LONG-TERM PROVISIONS AND LIABILITIES 40 Long-term provisions 400 - Provisions for costs incurried during the warranty period 401 - Provisions for the recovery of natural resources 402 - Provisions for retained deposits and caution money 403 - Provisions for restructuring costs 409 - Other long-term provisions 4# - Long term liabilities 410 - Liabilities which can be converted into capital 411 - Liabilities to parent companies and subsidiaries 412 - Liabilities to other associated companies

T KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS

413 Obaveze po emitovanim hartijama u periodu duem od godinu dana 414 - Dugoro"ni krediti u zemlji 415 - Dugoro"ni krediti u inostranstvu 419 - Ostale dugoro"ne obaveze 42 - Kratkoro$ne finansijske obaveze 420 - Kratkoro"ni krediti od mati"nih i zavisnih pravnih lica 421 - Kratkoro"ni krediti od ostalih povezanih pravnih lica 422 - Kratkoro"ni krediti u zemlji 423 - Kratkoro"ni krediti u inostranstvu 424 - Deo dugoro"nih kredita koji dospeva do jedne godine 425 - Deo ostalih dugoro"nih obaveza koje dospevaju do jedne godine 426 Obaveze po kratkoro"nim hartijama od vrednosti 429 - Ostale kratkoro"ne finansijske obaveze 43 - Obaveze iz poslovanja 430 - Primljeni avansi, depoziti i kaucije 431 - Dobavlja"i mati"na i zavisna pravna lica 432 - Dobavlja"i ostala povezana pravna lica 433 - Dobavlja"i u zemlji 434 - Dobavlja"i u inostranstvu 439 - Ostale obaveze iz poslovanja 44 - Obaveze iz specifi$nih poslova 440 - Obaveze prema uvozniku 441 - Obaveze po osnovu izvoza za tu# ra"un 442 - Obaveze po osnovu komisione i konsignacione prodaje 449 - Ostale obaveze iz specifi"nih poslova 45 - Obaveze po osnovu zarada i naknada zarada 450 - Obaveze za neto zarade i naknade zarada, osim naknada zarada koje se refundiraju 451 - Obaveze za porez na zarade i naknade zarada na teret zaposlenog

413 - Liabilities for long-term securities 414 Long-term loans - domestic 415 Long-term loans - foreign 419 - Other long-term liabilities 42 Short-term financial liabilities 420 - Short-term loans from parent companies and subsidiaries 421 - Short-term loans from other associated companies 422 - Short term loans - domestic 423 - Short term loans - foreign 424 - Current portion of long-term loans 425 - Current portion of other long-term liabilities 426 - Liabilities for short-term securities 429 - Other short-term financial liabilities 43 - Liabilities from business operations 430 - Received advances, deposits and caution money 431 - Trade payables - parent companies and subsidiaries 432 - Trade payables - other associated companies 433 - Trade payables - domestic 434 - Trade payables - foreign 439 - Other liabilities from business operations 44 - Liabilities from specific business operations 440 - Liabilities to importers 441 - Liabilities due to exporters made on behalf of third parties 442 - Liabilities for sale on commission and consignment 449 - Other liabilities from specific business operations 45 - Liabilities for salaries and fringe benefits 450 - Liabilities for net salaries and fringe benefits, except refundable fringe benefits 451 - Liabilities for taxes on salaries and fringe benefits charged to employees

T KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS

452 - Obaveze za doprinose na zarade i naknade zarada na teret zaposlenog 453 - Obaveze za poreze i doprinose na zarade i naknade zarada na teret poslodavca 454 - Obaveze za neto naknade zarada koje se refundiraju 455 - Obaveze za poreze i doprinose na naknade zarada na teret zaposlenog koje se refundiraju 456 - Obaveze za poreze i doprinose na naknade zarada na teret poslodavca koje se refundiraju 46 - Druge obaveze 460 - Obaveze po osnovu kamata i trokova finansiranja 461 - Obaveze za dividende 462 - Obaveze za u"e!e u dobitku 463 - Obaveze prema zaposlenima 464 - Obaveze prema "lanovima upravnog i nadzornog odbora

452 - Liabilities for contributions on salaries and fringe benefits charged to employees 453 - Liabilities for taxes and contributions on salaries and fringe benefits charged to employer 454 - Liabilities for refundable net fringe benefits 455 - Liabilities for taxes and contributions on refundable fringe benefits charged to employees 456 - Liabilities for taxes and contributions on refundable fringe benefits charged to employer 46 - Other liabilities 460 - Liabilities for interests and finance costs 461 - Liabilities for dividends 462 - Liabilities for share in the profit 463 - Liabilities to employees 464 - Liabilities to members of Management Board and Supervisory Board 465 - Obaveze prema fizi"kim licima za naknade po ugovorima 465 - Liabilities to individuals for contracted fees 466 - Obaveze za neto prihod preduzetnika koji akontaciju podie u 466 - Liabilities for net income of sole traders who obtain advances toku godine during the year 469 - Ostale obaveze 469 - Other liabilities 47 Obaveze za porez na dodatu vrednost 47 - Liabilities for Value Added Tax 470 Obaveze za porez na dodatu vrednost po izdatim fakturama po 470 - Liabilities for VAT in outgoing invoices - general tax rate optoj stopi (osim primljenih avansa) (except advances received) 471 - Obaveze za porez na dodatu vrednost po izdatim fakturama po 471 - Liabilities for VAT in outgoing invoices - specific tax rate posebnoj stopi (osim primljenih avansa) (except advances received) 472 - Obaveze za porez na dodatu vrednost po primljenim avansima 472 - Liabilities for VAT in advances received - general tax rate po optoj stopi 473 - Obaveze za porez na dodatu vrednost po primljenim avansima 473 - Liabilities for VAT in advances received - specific tax rate po posebnoj stopi 474 - Obaveze za porez na dodatu vrednost po osnovu sopstvene 474 - Liabilities for VAT on internal consumption - general tax rate potronje po optoj stopi

T KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS

475 - Obaveze za porez na dodatu vrednost po osnovu sopstvene 475 - Liabilities for VAT on internal consumption - specific tax rate potronje po posebnoj stopi 476 - Liabilities for VAT on sales for cash 476 - Obaveze za porez na dodatu vrednost po osnovu prodaje za gotovinu 479 - Obaveze za porez na dodatu vrednost po osnovu razlike 479 - Liabilities for VAT on difference between calculated VAT obra"unatog poreza na dodatu vrednost i prethodnog poreza and previous taxes 48 - Obaveze za ostale poreze, doprinose i druge dabine 48 - Liabilities for other taxes, contributions and other duties 480 - Obaveze za porez na promet i akcize 480 - Liabilities for turnover tax and excise duties 481 - Obaveze za porez iz rezultata 481 - Liabilities for income tax 482 - Obaveze za poreze, carine i druge dabine iz nabavke ili na teret 482 - Liabilities for taxes, customs, and other duties charged to trokova costs 483 - Obaveze za doprinose koji terete trokove 483 - Liabilities for contributions charged to costs 469 - Ostale obaveze za poreze, doprinose i druge dabine 469 - Other liabilities for taxes, contributions and other duties 49 - Pasivna vremenska razgrani$enja 49 - Accruals and deferred income 490 - Unapred obra"unati trokovi 490 - Accrued expenses 491 - Obra"unati prihodi budu!eg perioda 491 - Deferred income 492 - Napla!eni porez na dodatu vrednost 492 - Collected VAT 493 - Odloeni prihod po osnovu efekata ugovorene zatite od rizika 493 - Deferred income from positive hedging effects 494 - Razgrani"eni zavisni trokovi nabavke 494 - Accrued direct purchase costs 495 - Odloeni prihodi i primljene donacije 495 - Donations received 498 - Odloene poreske obaveze 498 - Deferred tax liabilities 499 - Ostala pasivna vremenska razgrani"enja 499 - Other accruals and deferred income 5. RASHODI 5. EXPENSES

50 - Nabavna vrednost prodate robe 50 - Costs of merchandise sold 500 - Nabavka robe 500 - Purchases of merchandises (goods for resale) 501 - Nabavna vrednost prodate robe 501 - Cost of merchandise sold 502 - Nabavna vrednost prodatih nekretnina pribavljenih radi prodaje 502 - Cost of sold assets held for trading 5# - Trokovi materijala 5# - Costs of material 510 - Nabavka materijala 510 - Costs material 511 - Trokovi materijala za izradu 511 - Costs of raw material

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512 - Trokovi ostalog materijala (reijskog) 512 - Costs of other material (overhead) 513 - Trokovi goriva i energije 513 - Costs of fuel and energy 52 - Trokovi zarada, naknada zarada i ostali li$ni rashodi 52 - Costs of salaries, fringe benefits and other personal expenses 520 - Trokovi zarada i naknada zarada (bruto) 520 - Costs of salaries and fringe benefits (gross) 521 - Trokovi poreza i doprinosa na zarade i naknade zarada na teret 521 - Costs of taxes and contributions on salaries and fringe poslodavca benefits charged to employer 522 - Trokovi naknada po ugovoru o delu 522 - Costs of remunerations according to temporary service contracts 523 - Trokovi naknada po autorskim ugovorima 523 - Costs of remunerations according to author's contracts 524 - Trokovi naknada po ugovoru o privremenim i povremenim 524 - Costs of remunerations according to temporary and provisional poslovima contracts 525 - Trokovi naknada fizickim licima po osnovu ostalih ugovora 525 - Costs of remunerations to individuals according to other contracts 526 - Trokovi naknada "lanovima upravnog i nadzornog odbora 526 - Costs of remuneration to members of Management Board and Supervisory Board 529 - Ostali li"ni rashodi i naknade 529 - Other personal expenses remunerations 53 - Trokovi proizvodnih usluga 53 - Costs of production services 530 - Trokovi usluga na izradi u"inaka 530 - Costs of services used in production process of own costs capitalized 531 - Trokovi transportnih usluga 531 - Transport services costs 532 - Trokovi usluga odravanja 532 - Maintenance costs 533 - Trokovi zakupnina 533 - Rental costs 534 - Trokovi sajmova 534 - Fairs exhibit costs 535 - Trokovi reklame i propagande 535 - Advertising costs 536 - Trokovi istrazivanja 536 - Costs of researching activities 539 - Trokovi ostalih usluga 539 - Costs of other services 54 - Trokovi amortizacije i rezervisanja 54 - Costs of depreciation and provisions 540 - Trokovi amortizacije 540 - Depreciation costs 541 - Trokovi rezervisanja za garantni rok 541 - Costs of provisions during the warranty period 542 - Rezervisanja za trokove obnavljanja prirodnih bogatstava 542 - Provisions for recovery of natural resources 543 - Rezervisanja za zadrane kaucije i depozite 543 - Provisions for retained deposits and caution money 544 - Rezervisanja za trokove restrukturiranja 544 - Provisions for restructuring costs 549 - Ostala dugoro"na rezervisanja 549 - Other long-term provisions

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55 - Nematerijalni trokovi 550 - Trokovi neproizvodnih usluga 551 - Trokovi reprezentacije 552 - Trokovi premija osiguranja 553 - Trokovi platnog prometa 554 - Trokovi "lanarina 555 - Trokovi poreza 556 - Trokovi doprinosa 559 - Ostali nematerijalni trokovi 56 - Finansijski rashodi 560 - Finansijski rashodi iz odnosa sa mati"nim i zavisnim pravnim licima 561 - Finansijski rashodi iz odnosa sa ostalim povezanim pravnim licima 562 - Rashodi kamata 563 - Negativne kursne razlike 569 - Ostali finansijski rashodi 57 - Ostali rashodi 570 - Gubici po osnovu rashodovanja i prodaje nematerijalnih ulaganja, nekretnina, postrojenja i opreme 571 - Gubici po osnovu i rashodovanja i prodaje biolokih sredstava 572 - Gubici po osnovu prodaje u"e!a u kapitalu i hartija od vrednosti 573 - Gubici od prodaje materijala 574 - Manjkovi 575 - Rashodi po osnovu efekata ugovorene zatite od rizika 576 - Rashodi po osnovu direktnih otpisa potraivanja 579 - Ostali nepomenuti rashodi 58 - Rashodi po osnovu obezvre&enja vrednosti imovine 580 - Obezvre#enje biolokih sredstava 581 - Obezvre#enje nematerijalnih ulaganja 582 - Obezvre#enje nekretnina, postrojenja i opreme

55 - Non-production costs 550 - Costs of non-production services 551 - Representation costs 552 - Costs of insurance premiums 553 - Costs of payment operations 554 - Costs of membership fees 555 - Tax costs 556 - Contribution costs 559 - Other non-production costs 56 - Financial expenses 560 - Financial expenses incurred with parent companies and subsidiaries 561 - Financial expenses incurred with other associated companies 562 - Costs of interest 563 - FX losses 569 - Other financial expenses 57 - Other Expenses 570 - Losses on writing-offs and disposals of Intangible assets and Property, plant and equipment 571 - Losses on writing-offs and disposals of natural assets 572 - Losses on disposals of long-term investments 573 - Losses on disposals of raw material 574 - Shortages 575 - Costs from negative hedging effects 576 - Writing-offs of receivables 579 - Other expenses 58 - Impairment Costs 580 - Impairment of natural assets 581 - Impairment of intangible assets 582 - Impairment of property, plant and equipment

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583 - Obezvre#enje dugoro"nih finansijskih plasmana i drugih hartija 583 - Impairment of long-term investments and other securities od vrednosti raspoloivih za prodaju available for sale 584 - Obezvre#enje zaliha materijala i robe 584 - Impairment of material and merchandise 585 - Obezvre#enje potraivanja i kratkoro"nih finansijskih plasmana 585 - Impairment of receivables and short-term financial investments 589 - Obezvre#enje ostale imovine 589 - Impairment of other assets 59 - Vanredni rashodi i prenos rashoda 59 - Extraordinary expenses and transfer of expenses 590 - Vanredni rashodi od katastrofa i elementarnih nepogoda 590 - Extraordinary expenses from catastrophes and natural disasters 591 - Vanredni rashodi iz ostalih retkih i neo"ekivanih doga#aja 591 - Extraordinary expenses from other sudden and unexpected events 599 - Prenos rashoda 599 - Transfer of expenses 6. PRIHODI 60 - Prihodi od prodaje robe 600 - Prihodi od prodaje robe mati"nim i zavisnim pravnim licima 601 - Prihodi od prodaje robe ostalim povezanim pravnim licima 602 - Prihodi od prodaje robe na doma!em tritu 603 - Prihodi od prodaje robe na inostranom tritu 6# - Prihodi od prodaje proizvoda i usluga 610 - Prihodi od prodaje proizvoda i usluga mati"nim i zavisnim pravnim licima 611 - Prihodi od prodaje proizvoda i usluga ostalim povezanim pravnim licima 612 - Prihodi od prodaje proizvoda i usluga na doma!em tritu 613 - Prihodi od prodaje proizvoda i usluga na inostranom tritu 62 - Prihodi od aktiviranja u$inaka i robe 620 - Prihodi od aktiviranja ili potronje robe za sopstvene potrebe 621 - Prihodi od aktiviranja ili potronje proizvoda i usluga za sopstvene potrebe 6. INCOME 60 - Income from the sale of merchandise 600 - Sales of merchandise to parent companies and subsidiaries 601 - Sales of merchandise to other associated companies 602 - Sales of merchandise to domestic customers 603 - Sales of merchandise to foreign customers 6# - Income from sales of products and services rendered 610 - Sales of finished goods and services rendered to parent companies and subsidiaries 611 - Sales of finished goods and services rendered to other associated entities 612 - Sales of finished goods and services rendered to domestic customers 613 - Sales of finished goods and services rendered to foreign customers 62 - Income from the own use of products, services and merchandise 620 - Income from the own use of merchandise 621 - Income from the own use of products and services

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63 - Promena vrednosti zaliha u$inaka

63 - Change in value of inventories of work in progress and finished products 630 - Pove!anje vrednosti zaliha nedovrene proizvodnje, gotovih 630 - Increase of finished goods, work in progress and services in proizvoda i nedovrenih usluga progress 631 - Smanjenje vrednosti zaliha nedovrene proizvodnje, gotovih 631 - Decrease of finished goods, work in progress and services in proizvoda i nedovrenih usluga progress 64 - Prihodi od premija, subvencija, dotacija, donacija i sl. 64 Income from premiums, subventions, donations, etc 640 - Prihodi od premija, subvencija, dotacija, regresa, kompenzacija i 640 - Income from premiums, subventions, donations, povra!aja poreskih dabina compensations and tax returns 641 - Prihodi po osnovu uslovljenih donacija 641 - Income from donations under specified conditions 65 - Drugi poslovni prihodi 65 - Other operating income 650 - Prihodi od zakupnina 650 - Rental fees income 651 - Prihodi od "lanarina 651 - Membership fees 652 - Prihodi od tantijema 652 - Income from royalties 659 - Ostali poslovni prihodi 659 - Other operating income 66 - Finansijski prihodi 66 - Financial income 660 - Finansijski prihodi od mati"nih i zavisnih pravnih lica 660 - Financial income incurred with parent companies and subsidiaries 661 - Financial income incurred with other associated companies 661 - Finansijski prihodi od ostalih povezanih pravnih lica 662 - Prihodi od kamata 662 - Income from interest 663 - Pozitivne kursne razlike 663 - FX Gains 669 - Ostali finansijski prihodi 669 - Other financial income 67 Ostali prihodi 67 - Other income 670 - Dobici od prodaje nematerijalnih ulaganja, nekretnina, 670 - Gains on disposals of Intangible assets and Property, plant and postrojenja i opreme equipment 671 - Dobici od prodaje biolokih sredstava 671 - Gains on disposals of natural assets 672 - Dobici od prodaje u"e!a i dugoro"nih hartija od vrednosti 672 - Gains on disposals of long-term investments 673 - Dobici od prodaje materijala 673 - Gains on disposals of raw materials 674 - Vikovi 674 - Surpluses 675 - Naplacena otpisana potraivanja 675 - Collected written-off receivables 676 - Prihodi po osnovu efekata ugovorene zatite od rizika 676 - Income from positive hedging effects

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KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS

677 - Prihodi od smanjenja obaveza 678 - Prihodi od ukidanja dugoro"nih rezervisanja 679 - Ostali nepomenuti prihodi 68 - Prihodi od uskla&ivanja vrednosti imovine 680 - Prihodi od uskla#ivanja vrednosti biolokih sredstava 681 - Prihodi od uskla#ivanja vrednosti nematerijalnih ulaganja 682 - Prihodi od uskla#ivanja vrednosti nekretnina, postrojenja i opreme 683 - Prihodi od uskla#ivanja vrednosti dugoro"nih finansijskih plasmana i hartija od vrednosti raspoloivih za prodaju 684 - Prihodi od uskla#ivanja vrednosti zaliha 685 - Prihodi od uskla#ivanja vrednosti potrazivanja i kratkoro"nih finansijskih plasmana 689 - Prihodi od uskla#ivanja vrednosti ostale imovine 69 Vanredni prihodi i prenos prihoda 690 - Vanredni prihodi od naknada tete od katastrofa i eksproprijacije 691 - Ostali vanredni prihodi po osnovu nepredvi#enih doga#aja 699 - Prenos prihoda 7. OTVARANJE I ZAKLJU%AK RA%UNA STANJA I USPEHA 70 - Otvaranje glavne knjige 700 - Ra"un otvaranja glavne knjige 7# - Zaklju$ak ra$una uspeha 710 - Ra"un rashoda i prihoda 711 - Ra"un vanrednih prihoda i rashoda 712 - Prenos ukupnog rezultata

677- Income from reduction of liabilities 678 - Income from abolishing of long-term provisions 679 - Other income 68 - Income from assets valuation adjustments 680 - Income from valuation adjustements of natural assets 681 - Income from valuation adjustments of intangible assets 682 - Income from valuation adjustments of property, plant and equipment 683 - Income from valuation adjustments long-term invetsments and securities available for sale 684 - Income from valuation adjustments of inventories 685 - Income from valuation adjustments of receivables and shortterm investments 689 - Income from valuation adjustments of other assets 69 - Extraordinary income and transfer of income 690 - Extraordinary income from remunaration for damages caused by natural disasters and expropriation 691 - Other extraordinary income from unexpected events 699 - Transfer of income 7. OPENING AND CLOSING BALANCES OF BALANCE SHEET'S AND INCOME STATEMENT'S ACCOUNTS 70 - Opening account of general ledger 700 - Opening account of general ledger 7# - Closing of the Income statement's accounts 710 - Account of expenses and income 711 - Account of extraordinary expenses and revenues 712 - Transfer of total result

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72 - Ra$un dobitka i gubitka 720 - Ra"un dobitka ili gubitka 721 - Porezi iz dobitka 722 - Li"na primanja poslodavca 723 - Prenos dobitka ili gubitka 73 - Zaklju$ak ra$una stanja 730 - Ra"un izravnanja ra"una stanja 74 - Slobodna grupa 8. VANBILANSNA EVIDENCIJA 88 - Vanbilansna aktiva 89 - Vanbilansna pasiva 9. OBRA%UN TROKOVA I U%INAKA 90 - Ra$uni odnosa s finansijskim knjigovodstvom 900 - Ra"un za preuzimanje zaliha 901 - Ra"un za preuzimanje nabavke materijala i robe 902 - Ra"un za preuzimanje trokova 903 - Ra"un za preuzimanje prihoda 9# - Materijal i roba 910 - Materijal 911 - Roba 912 - Proizvodi i roba u prodavnicama proizvo#a"a 92 - Ra$uni mesta trokova nabavke, tehni$ke uprave i pomo"nih delatnosti 93 - Ra$uni glavnih proizvodnih mesta trokova 94 - Ra$uni mesta trokova uprave, prodaje i sli$nih aktivnosti

72 - Profit and loss account 720 - Profit or loss account 721 - Taxes on profit 722 - Personal earnings of the employer 723 - Transfer of profit or loss 73 - Closing of the Balance Sheet's accounts 730 - Closing of the balance sheet's accounts 74 - Group free for use 8. OFF-BALANCE SHEET EVIDENCE 88 - Off-Balance sheet assets 89 - Off-Balance sheet liabilities 9. COST ACCOUNTING 90 - Liaison accounts with financial book-keeping 900 - Taking over inventories account 901 - Taking over purchasing of material and merchandise account 902 - Costs taking over account 903 - Income taking over account 9# - Raw material and merchandise 910 - Raw material 911 - Merchandise 912 - Finished products and merchandise in producer's shops 92 - Cost accounts points for purchasing technical management and ancillary activities 93 - Accounts for main production cost points 94 - Cost account points for management sales and similar activities

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KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS

95 - Nosioci trokova 950 do 957 - Nosioci trokova 958 - Poluproizvodi sopstvene proizvodnje 959 - Odstupanja u trokovima nosilaca trokova 96 - Gotovi proizvodi 960 do 968 - Gotovi proizvodi 969 - Odstupanja u trokovima gotovih proizvoda 97 - Slobodna grupa 98 - Rashodi i prihodi 980 - Trokovi prodatih proizvoda i usluga 981 - Nabavna vrednost prodate robe 982 - Trokovi perioda 983 - Otpisi, manjkovi i vikovi zaliha u"inaka 985 - Slobodan ra"un 986 - Prihodi po osnovu proizvoda i usluga 987 - Prihodi po osnovu robe (uklju"uju se prihodi s grupa ra"una 60,61,62,64) 988 - Slobodan ra"un 989 - Drugi poslovni prihodi 99 - Ra$uni dobitka, gubitka i zaklju$ka 990 - Poslovni dobitak i gubitak 991 - Gubitak i dobitak po osnovu prodaje materijala 992 - Manjkovi materijala i robe 993 - Otpisi materijala i robe 994 - Vikovi materijala i robe 999 - Zaklju"ak obra"una trokova i u"inaka

95 - Cost units 950 to 957 - Cost units 958 - Semi-finished products of own production 959 Deviation in cost units 96 - Finished products 960 to 968 - Finished products 969 - Exceptions in costs of finished products 97 - Group free for use 98 - Expenses and income 980 - Costs of products and services sold 981 - Cost of merchandise sold 982 - Costs of the period 983 - Write-offs, shortages and surpluses of work in progress and finished products 985 - Account free for use 986 - Income from products and services 987 - Income from merchandise (including income from group of accounts 60,61,62,64) 988 - Account free for use 989 - Other operating income 99 - Profit, loss and closing accounts 990 - Operating profit and loss 991 - Loss and profit on raw materials' sale 992 - Shortages of raw materials and merchandise 993 - Write-offs of raw materials and merchandise 994 - Surpluses of raw materials and merchandise 999 - Closing computation of costs and effects

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KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS