ECONOMIC AND FINANCIAL AFFAIRS

accrual narasla kamata na dug, neplaene oba e!e" !ate!no nagom#lan# tro$ko # accruals dosp%ele&obra'unate oba e!e, remenska ra!gran#'en%a (p r) anc#llar* ser #ce act# #t#es pomone d%elatnost# arrears !aostac#, dosp%ele neplaene oba e!e, ne#splaen# dugo #, !aostala plaan%a, dosp%ela dugo an%a Assets and l#ab#l#t#es akt# a # pas# a Aut+or#sed Actuar*,s Op#n#on m#$l%en%e o la$enog aktuara automob#le l#ab#l#t* #nsurance automob#lsko os#guran%e balance o- pa*ments platn# b#lans balance s+eet sum b#lansn# #!nos bankruptc* adm#n#strator Ste'a%n# upra n#k bar mar#t#me s+#pp#ng barska plo #dba b#ll#ng un#t obra'unska %ed#n#ca bonds ob e!n#ce Cap#tal market tr.#$te kap#tala cap#tal mo ements kretan%e kap#tala construct#on land de elopment -ee, Naknada !a ure/# an%e gra/e #nskog !eml%#$ta conta#ner term#nal and general cargo %o#nt stock compan* AD 0onte%nersk# term#nal # generaln# teret# cont#ngent l#ab#l#t#es potenc#%alne oba e!e current and cap#tal and -#nanc#al accounts de elopments ra! o% teku#+ # kap#taln#+ # -#nans#%sk#+ ra'una Custod* Operat#ons kastod# poslo # dark -#bre neakt# no (tamno) lakno demand depos#t (s#g+t) depo!#t po #/en%u de elopment pol#c* loan (dpl) kred#tna l#n#%a sb kao podr$ka ra! o%no% pol#t#c# D1 ECFIN d#rectorate general -or econom#c and -#nanc#al a--a#rs D#str#but#on o- 1enerated 2ro-#t, raspore/# an%e ost arene dob#t# EEN Enterpr#se Europe Net3ork E ropska mre.a predu!etn#$t a e--ect# e #nterest rate e-ekt# ne kamatne stope

e--ect# e 3ork#ng +ours e-ekt# no radno r#%eme e4u#t* #n estments u'e$e u kap#talu
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escro3 account eskrou ra'un, !alo.n#&uslo n# ra'un ESMA European Secur#t#es and Market Aut+or#t* E ropsk# regulatorn# organ !a tr.#$ta # 5O6 ESR7 European S*stem#c R#sk 7oard (E ropsk# odbor !a s#stemsk# r#!#k) -actor#ng 8 -aktor#ng, otkup potra.# an%a po -aktur# u! d#skont -#scal ad%ustments -#skalno pr#lago/a an%e -#9ed assets 8 osno na sredst a (!eml%#$te, ob%ekt#, oprema), tra%na #mo #na -ob : -ree on board -ranko brod -orest assortments $umsk# sort#ment# -or-e#t#ng 8 -or-et#ran%e (-#nans#ran%e be! pra a na regres) -uel o#l lo.# o ul%e 55 Inde9 55 #ndeks; 5#r$man:5er-#ndalo #ndek +ull #nsurance, total #nsurance kasko os#guran%e GFCF Gross Fixed Capital Formation investicije u fiksni capital, bruto investicije u osnovna sredstva IFRS Internat#ona F#nanc#al Report#ng Standards Me/unarodn# standard -#nans#%skog #! %e$ta an%a Income Statement dob#t# # gub#tka, b#lans usp%e+a #ncome ta9 pore! na pr#+od, pore! na do+odak #ndebtedness !adu.enost #n-ormal econom* s# a ekonom#%a #nsurance brokerage 2oslo # posredo an%a u os#guran%u #nsurance dens#t* 1ustoa os#guran%a #nternat#onal #n #s#ble trade nerobn# me/unarodn# promet la3 on -ore#gn current and cap#tal operat#ons !akon o teku#m # kap#taln#m poslo #ma sa #nostranst om lend#ng #nterest rate kamatna stopa na kred#te, akt# na kamatna stopa l#4u#d#t* rat#os poka!atel%# l#k #dnost#

loan loss pro #s#on re!er ac#%e !a gub#tke po kred#t#ma loans and rece# ables st oren# kred#t# # potra.# an%a Loss Co erage pokr#e gub#tka Market Abuse D#rect# e, D#rekt# a o sman%en%u man#pulac#%a na tr.#$tu M#FID D#rect# e, <+e Markets #n F#nanc#al Instruments D#rect# e D#rekt# a o tr.#$t#ma -#nans#%sk#+ #nstrumenata m#n#ng and 4uarr*#ng rudarst o # a/en%e kamena Montenegr#n Mar#t#me <ransport Compan* crnogorska plo #dba net #n-lo3 neto pr#l# net out-lo3s neto odl# #
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net3ork #ndustr#es mre.ne #ndustr#%e non:per-orm#ng assets = Nek al#tetna akt# a numer#c -#scal rules numer#'ka -#skalna pra #la old -ore#gn currenc* sa #ngs stara de #!na $tedn%a Open:end In estment Funds Ot oren# #n est#c#on# -ondo # open#ng balance 8 po'etno stan%e, po'etn# b#lans, 2o'etn# saldo operat#ng re enue dob#t od poslo an%a o er+aul remont 2a*ment operat#ons 2latn# promet 2IFC publ#c #nternal -#nanc#al control %a na #nterna -#nans#%ska kontrola port-ol#o #n estments struktura port-el%a #n est#c#%a prepa*ment a ans, a ansna plaan%a pr# ate and publ#c sa #ngs:#n estment balance pr# atn# # %a n# b#lans $tedn%e # ulagan%a process#ng #ndustr* prera/# a'ka #ndustr#%a pro-#t ta9 pore! na dob#t prom#ssor* note last#ta m%en#ca& b#ll o- e9c+ange > u'ena #l# tras#rana m%en#ca 2rospectus D#rect# e, D#rekt# a o prospektu prudent#al rules prudenc#%alna pra #la Ra#l3a* In-rastructure o- Montenegro ?el%e!n#'ka In-rastruktura Crne 1ore Ra#l3a* <ransport o- Montenegro ?el%e!n#'k# pre o! Crne 1ore rat#onal#!at#on o- e9pend#ture rac#onal#!ac#%a potro$n%e, r#g+ts#!#ng, streaml#ne real sector o- econom* realn# sektorpr# rede Rece# ables 2otra.# an%a reta#l potro$a'k# reta#l turno er promet u trgo #n# na malo R#sk E4ual#!at#on Reser es" re!er e !a #!ra nan%e r#!#ka ROA : return on assets pr#nos na akt# u, po rat od #mo #ne, 2r#+od na akt# u ROE return on e4u#t* pr#nos na kap#tal, po rat od last#toga kap#tala (d# #dende) Roll#ng Stock Ma#ntenance Odr.a an%e .el%e!n#'k#+ o!n#+ sredsta secur#t* o- cla#ms and en-orcement obe!b#%e/en%e # #! r$en%e s+are cap#tal 8 akc#onarsk# cap#tal soc#al 3el-are trans-er o- pa*ments trans-er sredsta a !a soc#%alna da an%a@
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sol enc* Marg#n" marg#na sol entnost# sol enc* rat#o koe-#c#%ent sol entnost# (kred#tne ustano e), k ota sol entnost# stock e9c+ange l#st#ng u r$ta an%e na ber!u (+art#%a od r#%ednost#) subord#nated debt #nstruments 2odre/en#m du.n#'k#m #nstrument#ma <ec+n#cal pro #s#ons <e+n#'ke reser e trans:s+#pment 2reto ar treasur* b#ll (t:b#ll) tre!orsk# !ap#s, krakoro'na dr.a na oba e!n#ca Ander3r#t#ng Result, ut r/# an%e re!ultata poslo an%a un#t labour cost %ed#n#'n# tro$ak rada, troko # po radn#ku@ alue ad%ustment #spra ka r#%ednost# 3ork#ng assets, current assets obrtna sredst a

3r#tten o-- balance s+eet Items otp#sane b#lansne sta ke 3r#tten prem#um pol#s#rana prem#%a *o* *ear o er *ear

S<A<IS<ICS

constant pr#ces stalne c#%ene FA<S Fore#gn a--#l#ates stat#st#cs stat#st#ka o trgo #n# stran#+ -#l#%ala 5IC2, 5armon#sed Inde9 o- Consumer 2r#ces +armon#!o an# #ndeks potro$a'k#+ c#%ena #ntermed#ate consumpt#on Me/u-a!na potro$n%a ISCED #nternat#onal standard class#-#cat#on o- educat#on > klas#-#kac#%a obra!o an%a L# estock product#on Sto'arska pro#! odn%a Mater#al#t* Bna'a%nost, mater#%alnost MICS Istra.# an%e #$estruk#+ poka!atel%a Mult#ple Ind#cator Cluster Sur e* NACE stat#st#cal class#-#cat#on o- econom#c act# #t#es stat#st#'ke klas#-#kac#%e pr# redne d%elatnost# OFA<S out3ard FA<S spol%na stat#st#ka stran#+ -#l#%ala 2er-ormance aud#t > Re #!#%a re!ultata rada 2IFC 2ubl#c Internal F#nanc#al Control Ca na #nterna -#nans#%ska kontrola 2RODCOM, 2RODuct#on COMmunauta#reD (Commun#t* 2roduct#on) -or m#n#ng, 4uarr*#ng and manu-actur#ng EA pro#! odna stat#st#ka rudarst a # pro#! odn%e kamena
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S7S Structural 7us#ness Stat#st#cs strukturalna b#!n#s stat#st#ka SDME metadata structure Ra!m%ena stat#st#'k#+ podataka # metapodataka upotrebom standarda SDME SILC Regular Sur e* on Income and L# #ng Cond#t#ons stat#st#ka do+otka # uslo a .# ota suppl* and use table tabela naba ke # upotrebe <#me ser#es remensk# n#!