The chart of accounts for companies

Class 0 – FIXED ASSETS AND LONG-TERM FINANCIAL INVESTMENTS AND

LOANS

01 - Fixed intangible assets

010 - Capitalized development costs
011 - Concessions, patents, license rights, trade marks and other rights
012 - Goodwill
013 - Leasehold improvements
014 - Other fixed intangible assets
015 - Fixed intangible assets under construction
017 - Advances for fixed intangible assets

02 - Property, plants and equipment

020 - Land
021 - Buildings
022 - Plants and equipment (machines)
023 - Tools, driving and office furniture
024 - Transport means
025 - Property, plants and equipment under construction
026 - Residential buildings and apartments
027 - Advances for property, plants and equipment

03 - Real estates investments

030 - Investments in own land
031 - Investments in rented land
032 - Investments in own buildings
033 - Investments in rented buildings
035 - Investments in real estates under construction
037 - Advances for real estates investments

04 - Biological assets
040 - Forests
041 - Plantations
042 - Livestock
045 - Biological assets under construction
047 - Advances for biological assets

05 - Other (specific) fixed tangible assets

050 - Other fixed tangible assets in use
055 - Other fixed tangible assets under construction
057 - Advances for other fixed tangible assets

06 - Long-term financial investments and loans

060 - Interests in related legal entities
061 - Interests in other legal entities
062 - Long-term loans to related legal entities
063 - Long-term loans - domestic
064 - Long-term loans - foreign
065 - Available-for-sale financial assets
066 - Held-to-maturity investments
068 - Other long-term investments
069 - Value adjustments in respects of long-term financial investments and loans

07 - Other long-term receivables

070 - Receivables from related entities
071 - Receivables based on credit sale
072 - Receivables based on financial leasing contracts
078 - Other long-term receivables
079 - Value adjustments in respect of long-term receivables

09 - Long-term accruals and deferred tax assets

090 - Deferred tax assets
091 - Prepaid costs (over 12 months period)
098 - Other long-term accruals

Class 1 - INVENTORIES AND ASSETS CLASSIFIED AS ASSETS FOR SALE

10 - Raw materials and supplies, spare parts and small inventory

100 - Historical cost accounting
101 - Raw materials and supplies
102 - Spare parts
103 - Car tires and packaging
104 - Tools and small inventory
108 - Price discrepancy
109 - Value adjustments in respect of inventories of raw materials and supplies,
spare parts and small inventory

11 - Work in progress, semi-finished products and unfinished services

110 - Work in progress – unfinished products
111 - Semi-finished products and parts of own production
112 - Production at manufacturing associate
113 - Halted production
114 - Semi-finished products in final processing
115 - Unfinished services
118 - Price discrepancy
119 - Value adjustments in respect of work in progress

12 - Finished products
120 - Warehouse production
121 - Products in retail shops
122 - Calculated price difference of products in shops
123 - Calculated VAT of products in shops
124 - Products in commission shops and consignment warehouse
125 - Products not in use
126 - Products in final processing
128 - Price discrepancy
129 - Value adjustments in respect of products
13 - Goods
130 - Historical cost accounting
131 - Real estates purchased for resale
132 - Goods in wholesale
133 - Goods in retail shops
134 - Goods in commission shops and consignment warehouse
135 - Goods in transit
136 - Goods in final processing
137 - Calculated price difference
138 - Calculated VAT
139 - Value adjustments in respect of goods

14 - Fixed assets and discontinued operations intended for sale

140 - Intangible assets intended for sale
141 - Land intended for sale
142 - Buildings intended for sale
143 - Plants and equipment intended for sale
144 - Real estates investments intended for sale
145 - Biological assets intended for sale
146 - Other fixed assets intended for sale
147 - Discontinued operations intended for sale
149 - Value adjustments in respect of assets classified as assets intended for sale
and discontinued operations

15 - Advances
150 - Advances for inventories and services to related legal entities
151 - Advances for inventories and services to other legal entities
159 - Value adjustments in respect of advances

Class 2 - SHORT-TERM RECEIVABLES, SHORT-TERM INVESTMENTS

AND CASH

20 - Cash and cash equivalents

200 - Transaction accounts - domestic currency
201 - Transaction accounts - foreign currency
202 - Allocated cash and cash equivalents
203 - Letters of Credit - domestic currency
204 - Letters of Credit - foreign currency
205 - Cash in hand - domestic currency
206 - Cash in hand - foreign currency
207 - Cash equivalents
208 - Other cash and cash equivalents
209 - Term deposit

21 - Receivables from sales

210 - Trade receivables - related legal entities
211 - Trade receivables - domestic
212 - Trade receivables – foreign
219 - Value adjustments in respect of receivables from customers
22 - Receivables from specific operations
220 - Receivables from exporters
221 - Receivables for import on behalf of other entities
222 - Receivables for the sold goods in commission shops and consignment warehouse
223 - Receivables from joint operations
228 - Other receivables from specific operations
229 - Value adjustments in respect of receivables from specific operations

23 - Other short-term receivables

230 - Receivables for interest and dividends from related legal entities
231 - Receivables for interest and dividends from other legal entities
232 - Receivables from employees
233 - Receivables from the state and other institutions
234 - Receivables for overpaid income tax
235 - Receivables for overpaid other taxes and contributions
238 - Other short-term receivables
239 - Value adjustments in respect of other short-term receivables

24 - Short-term financial investments and loans

240 - Short-term loans to related legal entities
241 - Short-term loans receivable - domestic
242 - Short-term loans receivable - foreign
243 - Current portion of long-term loans
244 - Current portion of long-term securities
245 - Financial asset held for trading
246 - Other financial asset designated at fair value
248 - Other short-term financial investments
249 - Value adjustments in respect of short-term financial investments

27 - VAT receivables - deductible input tax

270 - VAT in received invoices
271 - VAT paid at import of goods
272 - VAT included in paid advances
273 - VAT calculated on the services of foreign entities
274 - Lump-sums VAT paid out to farmers
275 - Input tax paid according to special scheme
276 – Undeductible input tax
278 - Other receivables from VAT
279 - Receivables for the difference between input tax and liability for VAT

28 - Prepayments and Accrued Income - PAI

280 - Prepaid expenses
281 - Receivables for not invoiced revenues
282 - Accrued costs on the basis of liabilities
283 - Unrealized losses from holding the investments in securities
288 - Deferred tax assets
289 - Other short-term accruals

29 - Loss above the capital amount

290 - Loss above the capital amount
Class 3 - CAPITAL

30 - Initial capital
300 - Equity
302 - Shares in limited liability companies
303 - Co-operative shares
304 - Shares
305 - State capital
309 - Other initial capital

31 - Subscribed capital unpaid

310 - Subscribed equity unpaid
312 - Subscribed shares unpaid
319 - Other subscribed capital unpaid

32 - Reserves
320 - Issuing premium
321 - Legal reserves
322 - Statutory and other reserves

33 - Revaluation reserves and unrealized gains and losses

330 - Revaluation reserves on revaluation of fixes assets
331 - Differences resulting from translation of financial statements in the presentation
currency
332 - Unrealized gains on financial assets available for sale
333 - Unrealized losses on financial assets available for sale
339 - Other revaluation reserves and unrealized gains and losses

34 - Unallocated profit
340 - Unallocated profit from previous years
341 - Unallocated profit from the reporting year
342 - Unallocated surplus of revenues from previous years
343 - Unallocated surplus of revenues from the reporting year

35 - Loss to the amount of capital

350 - Loss from previous years
351 - Loss from the reporting year
352 - Uncovered surplus of expenses of previous years
353 - Uncovered surplus of expenses of the reporting year

36 - Purchased own shares

360 - Purchased own shares
Class 4 - LIABILITIES, PROVISIONS AND ACCRUALS

40 - Long-term provisions and deferred tax liabilities

400 - Provisions for costs during the warranty period
401 - Provisions for costs of the recovery of natural resources
402 - Provisions for retained cautions and deposits
403 - Provisions for costs of restructuring of the entity
404 - Provision for fees and benefits of employees
405 - Provisions related to initiated court proceedings
406 - Provisions based on damaging contracts
407 - Income collected in advance and other deferred income
408 - Deferred tax liabilities
409 - Other long-term provisions and accruals

41 - Long-term liabilities
410 - Liabilities that can be converted into capital
411 - Long-term liabilities to related legal entities
412 - Liabilities for issued long-term securities
413 - Long-term loans - domestic
414 - Long-term loans - foreign
415 - Long-term liabilities under financial leasing - domestic
416 - Long-term liabilities under financial leasing - foreign
417 - Long-term liabilities at fair value through Income Statement
419 - Other long-term liabilities

42 - Short-term financial liabilities

420 - Liabilities towards related legal entities
421 - Liabilities for issued short-term securities
422 - Short-term loans - domestic
423 - Short-term loans - foreign
424 - Current portion of long-term loans
425 - Current portion of long-term liabilities under financial leasing
427 - Short-term liabilities at fair value through Income Statement
429 - Other long-term financial liabilities

43 - Operating liabilities
430 - Received advances, deposits and security deposits
431 - Suppliers - related legal entities
432 - Suppliers - domestic
433 - Suppliers - foreign
439 - Other liabilities from operating activities

44 - Liabilities from specific operations

440 - Liabilities towards importer
441 - Liabilities for export on behalf of others
442 - Liabilities from the commission and consignment related activities
443 - Liabilities from joint operations
449 - Other liabilities from specific operations
45 - Liabilities based on salaries, fees and other employee benefits
450 - Liabilities for net salaries and salary fees
451 - Liabilities for tax and special levies on salaries and salary fees
452 - Liabilities for contributions related to salaries and salary fees
453 - Liabilities for net salary fees that refunds
454 - Liabilities for tax and refundable special levies on salaries
455 - Liabilities for refundable contributions on salaries
456 - Liabilities for other net benefits, reimbursement of expenses and employee material
rights
457 - Liabilities for tax and special levies on other employee benefits
458 - Liabilities for contributions related to other employee benefits

46 - Other liabilities
460 - Liabilities based on interests and financing costs
461 - Liabilities for dividends
462 - Liabilities for profit share
463 - Liabilities for remunerations of board members, committes, etc.
464 - Liabilities for tax and special levies on remuneration of board members, committes
465 - Liabilities for contributions related to remuneration of board members, committes
466 - Liabilities towards natural persons related to contract fees
467 - Liabilities for tax and special levies on fees to natural persons
468 - Liabilities for contributions related to fees to natural persons
469 - Other liabilities

47 - Liabilities for VAT

470 - VAT based on deliveries to other VAT payers
471 - VAT in received advances
472 - VAT for the own consumption and consumption for non-business purposes
473 - VAT based on deliveries to the entities that are not registered taxpayers (final
consumption)
474 - VAT calculated on the services of foreign entities
475 - Liabilities for VAT at special scheme
478 - Other liabilities for VAT
479 - Liabilities for the difference between liability for VAT and input tax

48 - Liabilities for other taxes, contributions and other levies

480 - Liabilities for excise
481 - Liabilities for income tax
482 - Liabilities for taxes, duties and other levies from procurement or on burden cost
483 - Liabilities for other contributions, memberships etc., on burden cost
484 - Liabilities for VAT that are paid on imports
489 - Other liabilities for taxes, contributions and other levies
49 - Accruals and Deferred Income - ADI
490 - Calculated in advance expenses of period
491 - Calculated future period income
492 - Accrued variable historical costs of procurement
493 - Deferred revenues for accepted donations etc.
494 - Accrued revenues based on investments and loans
495 - Deferred tax liabilities
499 - Other short-term accruals and deferred income
Class 5 - EXPENSES

50 - Historical cost of sold goods

500 - Procurement of goods
501 - Historical cost of sold goods
502 - Historical cost of sold real estates bought for sale

51 - Material costs
510 - Procurement of raw materials, supplies, spare parts and small inventory
511 - Raw materials and supplies consumed
512 - Energy and fuel consumed
513 - Spare parts consumed
514 - Write-off of small inventory, packaging and car tires
519 - Price discrepancy

52 - Costs of salaries and other employee benefits and other natural persons
520 - Costs of salaries
521 - Costs of salary fees
523 - Costs of business trips of employees
524 - Costs of other benefits, fees and employee material rights
527 - Costs of remuneration of board members, committes etc.
529 - Costs of fees to other natural persons

53 - Cost of production services

530 - Costs of services related to final processing of outputs
531 - Costs of transport services
532 - Costs of maintenance services
533 - Costs of lease
534 - Costs of fairs
535 - Costs of advertising services and sponsorship services
536 - Costs of research
537 - Costs of development that are not capitalized
539 - Costs of other services

54 - Depreciation and provision costs

540 - Depreciation up to the amount of tax recognizable expenses
541 - Depreciation – temporary tax unknown expense
542 - Depreciation – permanently tax unrecognizable expenses
543 - Costs of provision from the given warranty periods
544 - Costs of provisons for the recovery of natural resources
545 - Costs of provisions for retained bail and deposits
546 - Costs of provisions for restructuring
547 - Costs of provisions for fees and other benefits of employees
548 - Costs of provisions for court proceedings and damaging contracts
549 - Costs of other long-term provisions

55 - Services costs
550 - Costs of non-productive services
551 - Costs of representation
552 - Costs of insurance premiums
553 - Costs of payment operations
554 - Costs of postage and telecommunication services
555 - Costs of taxes, fees, levies and other duties at the expense of a legal entity
556 - Costs of memberships contributions and similar obligations
559 - Other services costs

56 - Financial expenses
560 - Financial expenses from relations with other related legal entities
561 - Expenses on interests
562 - Foreign exchange rate losses
563 - Expenses from the base of currency clause
569 - Other financial expenses

57 - Other expenses and losses

570 - Losses on sale and write-offs of fixed assets
571 - Losses on sale and write-offs of real estates investments
572 - Losses on sale and write-offs of biological assets
573 - Losses on sale of assets intended for sale and discontinued operations
574 - Losses on sale of shares in capital and securities
575 - Losses on sale of materials
576 - Shortages
577 - Expenses from the basis of protection against the risks that do not meet the requirements
to be included in revaluation reserves
578 - Expenses from the basis of value adjustment and write-off receivables
579 - Write-offs and losses on inventories of materials and goods and other expenses

58 - Expenses/losses from the basis of impairment of assets

580 - Impairment of intangible fixed assets
581 - Impairment of tangible fixed assets
582 - Impairment of real estates investments for which depreciation is calculated
583 - Impairment of biological assets for which depreciation is calculated
584 - Impairment of long-term financial investments and loans and financial asset available
for sale
585 - Impairment of inventories
586 - Impairment of short-term financial investments and loans
588 - Impairment of asset intended for sale and discontinued operations
589 - Impairment of other assets

59 - Effects of changes in accounting policies and corrections of errors from previous

periods, change of value of inventories of outputs and transfer of expenses
590 - Expenses from the basis of changing accounting policies
591 - Expenses from the basis of correcting errors from previous periods
595 - Increase of inventories of outputs
596 - Decrease of inventories of outputs
599 - Transfer of expenses
Class 6 - REVENUES

60 - Revenues from sale of goods

600 - Revenues from sale of goods to related legal entities
601 - Revenues from sale of goods on domestic market
602 - Revenues from sale of goods on foreign market
61 - Revenues from sale of outputs
610 - Revenues from sale of outputs to related legal entities
611 - Revenues from sale of outputs on domestic market
612 - Revenues from sale of outputs on foreign market
62 - Revenues from activating or consumption of goods and outputs
620 - Revenues from activating or consumption of goods
621 - Revenues from activating or consumption of outputs
64 - Change of value of specific fixed assets
640 - Increase of value of real estates investments which are not depreciated
641 - Increase of value of biological assets which are not depreciated
642 - Increase of value of other specific assets which are not depreciated
643 - Decrease of value of real estates investments which are not depreciated
644 - Decrease of value of biological assets which are not depreciated
645 - Decrease of value of other specific assets which are not depreciated

65 - Other operating revenues

650 - Revenues from premium, subsidies, incentives etc.
651 - Revenues from lease
652 - Revenues from donations
653 - Revenues from memberships
654 - Revenues from royalties and license rights
655 - Revenues from dedicated funding sources
659 - Other revenues from other grounds

66 - Financial revenues
660 - Financial revenues from related legal entities
661 - Revenues from interests
662 - Foreign exchange rate gains
663 - Revenues from the effects of currency clause
664 - Revenues from profit share of joint ventures
669 - Other financial revenues

67 - Other revenues and gains

670 - Gains from sale of intangible and tangible fixed assets
671 - Gains from sale of real estates investments
672 - Gains from sale of biological assets
673 - Gains from sale of assets intended for sale and discontinued operations
674 - Gains from sale of shares in capital and securities
675 - Gains from sale of materials
676 - Surpluses
677 - Collected written-off receivables
678 - Revenues based on contractual protection against the risk
679 - Write-off liabilities, cancelled provisions and other revenues
68 - Revenues/gains from value adjustments of assets
680 - Revenues from value adjustments of intangible fixed assets
681 - Revenues from value adjustments of tangible fixed assets
682 - Revenues from value adjustments of real estates investments for which depreciation is
calculated
683 - Revenues from value adjustments of biological assets for which depreciation is
calculated
684 - Revenues from value adjustments of long-term financial investments and loans and
financial asset available for sale
685 - Revenues from value adjustments of inventories
686 - Revenues from value adjustments of short-term investments and loans
687 - Revenues from value adjustments of capital (negative goodwill)
688 - Revenues from value adjustments of assets intended for sale and discontinued
operations
689 - Revenues from value adjustments of other assets

69 - Effects of changes in accounting policies and corrections of errors from previous

periods and transfer of revenues
690 - Revenues from the basis of changing accounting policies
691 - Revenues from the basis of correcting errors from previous periods
699 - Transfer of revenues

Class 7 - OPENING AND CLOSING BALANCES OF BALANCE SHEET AND

INCOME STATEMENT

70 - Opening general ledger

700 - Opening general ledger of financial accounting

71 - Closing of of the income statement accounts

710 - Total revenues
711 - Total expenses
712 - Transfer the result of period

72 - Income statement
720 - Profit or loss
721 - Tax expenses of the period
722 - Deferred tax expenses and revenues of period
723 - Calculated interim dividends and other forms of profit distribution during the period
724 - Transfer of profit or loss

73 - Closing of balance sheet accounts

730 - Closing of balance sheet accounts
Class 8 - OFF-BALANCE SHEET RECORDS

88 - Off-balance assets
880 - Someone else’s goods
881 - Someone else’s material
882 - Someone else’s semi-finished products and products
883 - Someone else’s fixed assets
884 - Other off-balance asset accounts of off-balance records
885 - Securities out of traffic
886 - Received guarantees
887 - Guarantees and other warranties
888 - Other off-balance assets

89 - Off-balance liabilities
890 - Liabilities for someone else’s goods
891 - Liabilities for someone else’s material
892 - Liabilities for someone else’s semi-finished products and products
893 - Liabilities for someone else’s fixed assets
894 - Liabilities for other assets
895 - Liabilities for securities out of traffic
896 - Liabilities for received quarantees
897 - Liabilities for guarantees and other warranties
898 - Other off-balance liabilities

Class 9 - COST ACCOUNTING AND COSTING OF OUTPUTS

90 - Accounts of relationships with financial accounting

900 - Taking over inventories
901 - Taking over procurement of material and goods
902 - Taking over costs
903 - Taking over revenues

91 - Material and goods

910 - Material
911 - Goods
912 - Products and goods in manufacturer’s shop

92 - Accounts of cost centers of procurement, technical administration and support

functions
920 - Costs of materials to produce
921 - Costs of other (overhead) materials
922 - Costs of fuel raised from warehouse
923 - Costs of other fuel and energy
924 - Costs of salaries and salary fees
925 - Costs of production services
926 - Costs of depreciation and provisions
927 - Service costs
928 - Allocated costs of common cost centers
929 - Transfer of costs
Alternative: Costs included in accounts 924-927 can be included in one account - Overhead
costs, so in that case accounts of group 92 would be as follows:

920 - Costs of materials to produce

921 - Costs of other (overhead) materials
922 - Costs of fuel raised from warehouse
923 - Costs of other fuel and energy
924 - Overhead costs
928 - Allocated costs of common cost centers
929 - Transfer of costs

93 - Accounts of main production cost centers

930 - Costs of materials to produce
931 - Costs of other (overhead) materials
932 - Costs of fuel raised from warehouse
933 - Costs of other fuel and energy
934 - Costs of salaries and salary fees
935 - Costs of production services
936 - Costs of depreciation and provisions
937 - Service costs
938 - Allocated costs of common cost centers
939 - Transfer of costs

Alternative: Costs included in accounts 934-937 can be included in one account - Overhead
costs, so in that case accounts of group 93 would be as follows:

930 - Costs of materials to produce

931 - Costs of other (overhead) materials
932 - Costs of fuel raised from warehouse
933 - Costs of other fuel and energy
934 - Overhead costs
938 - Allocated costs of common cost centers
939 - Transfer of costs

94 - Accounts of cost centers of management, sales and similar activities

940 - Costs of materials to produce
941 - Costs of other (overhead) materials
942 - Costs of fuel raised from warehouse
943 - Costs of other fuel and energy
944 - Costs of salaries and salary fees
945 - Costs of production services
946 - Costs of depreciation and provisions
947 - Service costs
948 - Allocated costs of common cost centers
949 - Transfer of costs

Alternative: Costs included in accounts 944-947 can be included in one account - Overhead
costs, so in that case accounts of group 94 would be as follows:

940 - Costs of materials to produce

941 - Costs of other (overhead) materials
942 - Costs of fuel raised from warehouse
943 - Costs of other fuel and energy
944 - Overhead costs
948 - Allocated costs of common cost centers
949 - Transfer of costs

NOTE: Accounts of group 92,93 and 94 are carried at cost centers.

95 - Cost units
950 - Unfinished outputs
951 - Transfer of products from production to warehouse
952 - Transfer of semi-finished products from production to warehouse
953 - Transfer of costs of realized services
957 - Costs of consumed semi-finished products
958 - Semi-finished products in warehouse
959 - Discrepancies in costs of cost units

96 - Finished products
960 do 968 - Finished products
969 - Discrepancies in costs of finished products

97 - Free group

98 - Expenses and revenues

980 - Costs of sold products and services
981 - Historical value of sold goods
982 - Costs of period
983 - Write-offs, shortages and surpluses of inventories of outputs
985 - Free account
986 - Revenues based on sale of products and services
987 - Revenues based on sale of goods
988 - Free account
989 - Other revenues

99 - Profit, loss and closimg accounts

990 - Operating profit and loss
991 - Profit and loss based on sale of materials
992 - Shortages of materials and goods
993 - Write-offs of materials and goods
994 - Surpluses materials and goods
999 - Closing computation of costs and effects