ACCOUNT SHEET FOR COMPANIES IN BiH

0 01 010 011 012 013 014 015 017 02 020 021 022 023 024 025 026 027 03 030 031 032 033 035 037 04 040 041 042 045 047 05 050 055 057 06 060 061 062 063 064 065 066 068 069 07 070 071 072 078 079 09 090 091 098 1 10 100 101 102 103 104 108 109 11 110 111 112 113 114 115 118 119 12 120 121 122 123 124 125 126 128 129 13 130 131 132 133 134 135 FIXED ASSETS AND LONG-TERM INVESTMENTS Intangible assets Capitalised investments in the development Concessions, patents, licenses, trademarks and other rights Goodwill Investments in elses fixed assets Other intangible assets Intangible assets in preparation Advances for intangible assets Real estates, plant and equipment Land Buildings Plant and equipment (machinery) Tools, plant and office furniture Means of transport Real estate, plant and equipment in preparation Residential buildings and apartments Advances for real estate, plant and equipment Property investments Investments in own land Investments in leased land Investments in own building Investments in leased buildings Investments in real estate in preparation Advances for real estate investment Biological goods Forests Perennial plantings Basic herd Biological goods in the preparation Advances for biological resources Other (specific) tangible fixed assets Other fixed tangible assets in use Other fixed tangible assets in preparation Advances for other tangible fixed assets The long-term financial investments Participation in capital of related legal entities Participation in capital of other legal entities Long-term loans to related legal entities Long-term loans in the country Long-term loans abroad Financial assets available for sale Financial assets held to maturity Other long-term financial investments Allowance long-term financial investments Another long-term receivables Receivables from related legal entities Receivables arising from sales on credit Receivables from finance leases Other long term receivables Allowance for long-term receivables Deferred tax assets and long-term accruals Deferred tax assets Prepaid Expenses (for a period longer than 12 months) Other long-term accruals STOCKS AND GOODS FOR SALE Raw materials, supplies, spare parts, small inventory Calculation of acquisition costs Raw materials and supplies Spare parts Tires and packaging Tools and small inventory Deviation of Price Allowance for raw materials, parts and inventory Work in progress, semi-finished and unfinished services Work in progress, unfinished products Semi-finished products and parts of own production Production by subcontractors Discontinued production Semi-finished products in the faze of finishing and processing Unfinished services Deviation of Price Allowance for work in progress Finished products Products in stock Products in retail outlets Incalculatied difference of price Incalculatied VAT Products in commission and consignment Products not in use Products in the faze of processing and finishing Deviation of Price Correction of the product Goods The calculation of the cost of acquisition of goods Properties purchased for resale Goods in wholesale Goods in retail outlets Goods in transit, consignment and consignment Goods on the way

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136 137 138 139 14 140 141 142 143 144 145 146 147 149 15 150 151 159 2 20 200 201 202 203 204 205 206 207 208 209 21 210 211 212 219 22 220 221 222 223 228 229 23 230 231 232 233 234 235 238 239 24 240 241 242 243 244 245 246 248 249 27 270 271 272 273 274 275 276 278 279 28 280 281 282 283 288 289 29 290 3 30 300 302 303 304 305 309 31 310 312 319 32 320

Goods in faze of processing and finishing Incalculatied difference of price Incalculatied VAT Correction of value of goods Fixed assets and resources of stopped business held for sale Intangible assets held for sale Land held for sale Buildings held for sale Plant and equipment held for sale Property investment for sale Biological assets held for sale Other fixed assets held for sale Funds stopped business held for sale Allowance for assets held for trading and of stopped business Given advances Given advances for supplies and services to related legal entities Given advances for supplies and services to other legal entities Allowance for advances CASH, SHORT-TERM RECEIVABLES AND SHORT-TERM INVESTMENTS Cash and cash equivalents Transaction accounts, domestic currency Transaction accounts, foreign currency Funds set aside Letters of credit, domestic currency Letters of credit, foreign currency Cash, local currency Cash, foreign currency Cash Equivalents Other funds Fixed-term funds Receivables from sales Customers, related legal entities Customers in the country Customers abroad Allowance for receivables from customers Receivables from other specific activities Receivables from exporters Claims on imports on behalf of others Claims arising consignment and commission trade Receivables from joint operations Other receivables from specific activities Allowance for the specific activities Another short-term receivables Claims for the interest and dividends from associated entities Claims for interest and dividends from other entities Receivables from employees Receivables from government bodies and institutions Receivables for overpaid income tax Receivables for overpaid other taxes and contributions Other short-term receivables Allowance for other short-term receivables Short-term financial investments Short-term loans to related legal entities Short-term loans in the country Short-term loans abroad Short-term portion of long-term loans Short-term portion of long-term securities Financial funds held for trading Other financial funds designated at fair value Other short-term financial investments Allowance for short-term financial placements Claims for VAT, deductible input tax VAT per invoices received VAT paid on imported goods VAT included in the given advances VAT calculated for services of persons Flat rate VAT amount paid to farmers Input tax paid by a special scheme The input tax for which has not yet been acquired the right of deduction Other claims on the basis of VAT Claims for difference between input tax and obligations for VAT Deferred expenses Prepaid expenses Claims for uninvoiced income Demarcated charges on the basis of obligations Unrealized losses form holding the investments in securities Deferred tax assets Other short-term demarcations Loss of above capital Loss of above capital CAPITAL BasicNominal Share capital Shares in limited liability companies Co-operative shares Shares State capital Other nominal capital Unpaid subscribed capital Unpaid subscribed share Enrolled unpaid shares Others subscribed capital unpaid Reserves Share premium

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321 322 33 330 331 332 333 339 34 340 341 342 343 35 350 351 352 353 36 360 4 40 400 401 402 403 404 405 406 407 408 409 41 410 411 412 413 414 415 416 417 419 42 420 421 422 423 424 425 427 429 43 430 431 432 433 439 44 440 441 442 443 449 45 450 451 452 453 454 455 456 457 458 46 460 461 462 463 464 465 466 467 468 469 47 470 471 472 473 474 475 478 479 48

Legal reserves Statutory and other reserves Revaluation reserves and unrealized gains and losses Revaluation reserve on basis of revaluation of fixed assets Differences arising from changing financial statements in the presentation currency Unrealized gains on financial assets available for sale Unrealized losses on financial assets available for sale Other revaluation and the unrealized gains and losses Retained earnings Retained earnings of previous years Retained earnings of the reporting year Unlisted surplus revenues in previous years Unlisted surplus revenues of the reporting year The loss to the extent of capital Loss of previous years The loss of the reporting year Uncovered expenditures in previous years Uncovered expenditures reported year Repurchased own shares Repurchased own shares LIABILITIES AND, RESREVES AND DEMARCATION Long-term reserves and deferred tax liabilities Reserves for costs in the warranty period Reserves for cost recovery of natural resources Reserves relating to the retained caution and deposits Reserves for restructuring costs Reserves for employee compensation and benefits Reserves for litigation initiated Reserves for detrimental contracts Prepaid and other deferred income Deferred tax liabilities Other long-term provisions and demarcations Long-term liabilities Obligations that can be converted into equity Long-term liabilities to associated legal entities Obligations of the emitted long-term securities Long-term loans taken in the country Long-term loans taken from abroad Long-term liabilities on financial leasing in the country Long-term liabilities on financial leasing from abroad Long-term liabilities at fair value through profit and loss account Other long term liabilities Short-term financial liabilities Liabilities to associated legal entities Liabilities for emitted short-term securities Short-term loans taken in the country Short-term loans taken from abroad Short-term portion of long-term loans Short-term portion of long-term liabilities for financial leasing Short-term liabilities at fair value through profit and loss account Other short-term financial liabilities Liabilities from activities Received advance payments, deposits and security deposits Suppliers, associated legal entities Suppliers in the country Foreign suppliers Other liabilities from operating activities Obligations out of specific activities Liabilities to the importer Liabilities on the basis of exports on behalf of others Liabilities on the basis of commission and consignation sale Liabilities from joint operations Other liabilities from specific activities Liabilities on the basis of salary, benefits and other employee benefits Liabilities for net salaries and allowances paid Liabilities for taxes and special contributions on salaries and salaries Obligations for contributions related to salaries Liabilities for net salaries which are refunded Liabilities for taxes and special contibutions on which are refunded Obligations for contributions on salaries to be refunded Liabilities for other net income, expenses and material rights of employees Liabilities for taxes and special contibutions on other benefits of employees Obligations for contributions related to other benefits of employees Other liabilities Liabilities arising from interest and financing costs Liabilities for dividends Liabilities for share in profit Liabilities for fees to board members, committees etc. Liabilities for taxes and special contibutions on wage of board members, committees etc. Liabilities for contributions regarding wages of members of boards, commissions etc. Liabilities to private persons by contracts Liabilities for tax and special contributions for wage to private person Obligations for contributions on wages to private persons Other liabilities Liabilities for VAT VAT on the basis of delivery to other VAT payers VAT on advance payments received VAT on the basis of own costs for non-business purposes VAT on the basis of deliveries to VAT non-payers (final consumption) VAT charged on services of foreign persons Liabilities for payment of VAT by a special scheme Other liabilities under the basis of VAT Liabilities for the difference between the liabilities for VAT and input tax Liabilities for other taxes, contributions and other charges

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480 481 482 483 484 489 49 490 491 492 493 494 495 499 5 50 500 501 502 51 510 511 512 513 514 519 52 520 521 523 524 527 529 53 530 531 532 533 534 535 536 537 539 54 540 541 542 543 544 545 546 547 548 549 55 550 551 552 553 554 555 556 559 56 560 561 562 563 569 57 570 571 572 573 574 575 576 577 578 579 58 580 581 582 583 584 585 586 588 589 59 590 591 595

Liabilities for Excise Liabilities for profit taxes Taxes, custom duties and other charges from purchase or which are charged to costs Liabilities for other contributions, membership fees etc. which are charged to costs Liabilities for VAT paid on imports Other liabilities for taxes, contributions and other charges Passive time demarcation Pre-calculate expense for the period Calculated income of next period Demarcated dependable costs of purchase Demarcated incomes for received donations Demarcated income arising from placements Deferred tax liabilities Other passive time demarcations EXPENSES Purchase value of goods sold Procurement of goods Purchase value of goods sold Purchase value of sold properties acquired for sale Material costs Procurement of raw materials, spare parts and inventory Consumption of raw materials and consumables Consumption of energy and fuel Spare parts Write-off of overwhelming inventory, packaging and tires Deviation of Price Costs of salaries and other benefits of employees and other individuals Costs of salaries Costs of salary fees Costs of business trips of employees Cost of other benefits, fees and material rights of employees Costs of wages of members of boards, commissions etc. Fees of other individuals Costs of production services Service costs of making and finishing effects Costs of transport services Cost of maintenance services Cost of lease Costs of trade fairs Costs of advertising and sponsorships The costs of research Development costs that are not capitalised Costs for other services Depreciation and reservation costs Amortization up to the tax deductible expenses Depreciation, temporarily tax non-deductible expense Depreciation, permanently tax non-deductible expense Cost of reservation of the given guarantee terms Cost reservation for the renewal of natural resources Cost of reservation for the retained deposit and deposits Costs of reservation for restructuring costs Cost provisions for compensation and other employee benefits Cost provisions for litigations and harmful contracts Costs of other long-term provisions Non-material costs Cost of non-productive services Entertainment expenses Costs of insurance premiums Cost of payment fees costso of postal and telecommunications services Costs of taxes, fees, and other duties at the expense of legal persons Cost of membership fees and similar liabilities Other non-material costs Financial expenses Financial expenses from affiliated legal entities Interest Expense Negative exchange differences Expences on basis of currency clause Other financial expenses Other expenses and losses Losses from the sale and disposals of fixed assets Losses from the sale and disposal of investment properties Losses from the sale and disposal of biological assets Losses from the sale of assets held for trading and uncontinued business Losses from the sale of share and securities Losses from sale of materials Deficits Expenditures from the basis of protection against risks that do not meet the requirements to be included in revaluation reserves Expenditures based on value adjustments and write-off claims Write-off and losses on stocks of materials and supplies and other expenses Expenses / losses arising from decrease of property values Decrease of value of intangible assets Decrease of value of tangible fixed assets Decrease of value of investment property for which depreciation is calculated Decrease of value of biological assets for which depreciation is calculated Decrease of value of long-term financial investments and financial assets available for sale Decrease of value of inventories Decrease of value of short-term financial placements Decrease of value of assets held for trading and uncontinued business Decrease of value of other assets Effects of changes in accounting policies and corrections of errors from previous years, changes in the value of inventories and the transfer of expenditure Expenditures from the basis of changes in accounting policies Expenditures from the basis of error fixes from previous years Increase in value of inventories

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596 599 6 60 600 601 602 61 610 611 612 62 620 621 64 640 641 642 643 644 645 65 650 651 652 653 654 655 659 66 660 661 662 663 664 669 67 670 671 672 673 674 675 676 677 678 679 68 680 681 682 683 684 685 686 687 688 689 69 690 691 699 7 70 700 71 710 711 712 72 720 721 722 723 724 73 730 8 88 880 881 882 883 884 885 886 887 888 89 890 891 892 893 894

Decrease of value of inventories Transfer of expenditure INCOME Income from sales of goods Income from sales of goods associated legal entities Income from sales of goods on the domestic market Income from sales of goods to international markets Income from the sale of the effects Income from the sale of the effects to associated legal entities Income from the sale of the effects on domestic market Income from the sale of the effects on foreign market Income from activation or consumption of goods and effects Income from activation or consumption of goods Income from activation or consumption effects Change the value of specific fixed assets Increase in value of investment properties which are not depreciated Increase in value of biological assets that are not depreciated Increasing the value of other specific funds that are not depreciated Decrease of the value of investment properties which are not depreciated Decrease of the value of biological assets that are not depreciated Decrease of other specific funds that are not depreciated Other operating income Income from premiums, subsidies, incentives etc. Income from lease Income from donations Income from membership fees Income from royalties and licence-rights Income from dedicated funding sources Other income on other grounds Financial income Financial income from associated entities Income from interest Positive exchange rate differences Income from effects of currency clause Income from participation in the profits of joint investments Other financial income Other income and gains Gains from sale of intangible and tangible fixed assets Gains on sale of investment properties Gains from the sale of biological assets Gains on sale of assets held for trading and uncontinued business Gains from the sale of shares and securities Gains from the sale of materials Surpluses Recovery of receivables written off Income on basis of contracted insurance against risk Write-off of obligations, cancellation of reserves and other income Income / gains from the value adjustment of assets Income from value adjustments of intangible assets Income from value adjustments of fixed tangible assets Income from value adjustments of investment property for which depreciation is calculated Income from value adjustment of biological assets for which depreciation is calculated Income from value adjustments of long-term financial loans and financial assets available for sale Income from value adjustments of inventories Income from value adjustments of short-term financial placements Income from value adjustments of capital (negative goodwill) Income from value adjustments of funds held for trading and uncontinued business Income from value adjustments of other assets Effects of changes in accounting policies and corrections of errors from previous years and the transfer of income Income from the basis of changes in accounting policies Income from the basis of corrections of errors from previous years Transfer of income OPENING AND CLOSING OF STATE AND SUCESS ACCOUNTS Opening of the general ledger Opening of the general ledger of financial accounting Closing accounts of success Total income Total Expences Transfer of results of the period Profit and loss account Profit or loss Tax expense for the period Deferred tax expense and income for the period Calculated mid-devidends and other forms of profit distribution during the period Transfer of profit or loss Closing os state account Closing os state account OFF-BALANCE EVIDENTION Off-balance sheet assets Someone else's goods Someone else's material Someone else's products and semi-products Someone else's fixed assets Other active accounts of off-balance records Securities out of traffic Received, sureties and other guarantees Given sureties, guarantees and other guarantees Other off-bilance assets Off-balance liabilities Liabilities for someone else's goods Liabilities for raw material Liabilities for someone else's products and semi-finished product Liabilities for someone else's capital assets Liabilities for other assets

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895 896 897 898 9 90 900 901 902 903 91 910 911 912 92 920 921 922 923 924 925 926 927 928 929 93 930 931 932 933 934 935 936 937 938 939 94 940 941 942 943 944 945 946 947 948 949 95 950 951 952 953 957 958 959 96 968 969 97 98 980 981 982 983 985 984 985 986 987 99 990 991 992 993 994 999

Liabilities for securities out of traffic Liabilities for received sureties and guarantees Liabilities to given sureties, guarantees and other guarantees Other off-balance liabilities SETTLEMENT OF COSTS AND EFFECTS Accounts of relations with the financial accounting Taking over of stock Taking over of purchase of materials and goods Taking over of cost Taking over of income Material and goods Material Goods Products and goods in the shop of manufacturer Accounts of the cost of purchase, technical administration and support functions Cost of materials for production Costs of other things (directing) materials Fuel costs raised from the warehouse Costs of other fuels and energy Costs of wages and compensation earnings Costs of production services Depreciation costs and reservations Non-material costs Allocated costs of the common cost centers Transfer of costs Accounts of the main production cost centers Cost of materials for production Costs of other (directing) materials Fuel costs raised from the warehouse Costs of other fuels and energy Costs of wages and compensation earnings Costs of production services Costs of depreciation and reserves Non-material costs Allocated costs of the common cost centers Transfer of costs Accounts of cost management, sales and similar activities Cost of materials for production Costs of other (directing) materials Fuel costs raised from the warehouse Costs of other fuels and energy Costs of wages and compensation earnings Costs of production services Costs of depreciation and reserves Non-material costs Allocated costs of the common cost centers Transfer of costs Holders of the cost Incomplete effects Transfer of product from production to warehouse The transfer of semi-finished production to the warehouse Transfer of cost of realized services Cost of consumed semi-finished products Semi-finished products in stock Variations in cost helders of cost Finished products Finished products Variations in the cost of finished products Free group Expences and Income Cost of sold goods and services Purchase value of sold goods Costs of period Write-offs, shortages and surpluses of inventories Free Account Income from sales of products and services Income from sales of goods Free Account Other income Accounts of gain, loss and closing Business gain and loss Gains and losses from sales of materials Shortages of materials and goods Write-off of materials and goods Surplus materials and goods Closing of calculation of costs and effects

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