To be filled by legal entity - entrepreneur

Activity code

Basic identification number

Tax identification number

To be filled by the Serbian Business Registers Agency

Type of activity
Codes

19

20

21

22

23

24

25

26

Name:
Head office ( town; street and number):
BALANCE SHEET
On ___________________
in 000 RSD
Account group,
account

ITEM

ADP

Remark
number

0
12
01 without 012

020, 022, 023,

026, 027(part),
028(part), 029
024, 027(part),
028(part)
021,025,
027(part),
028(part)

030 to 032, 039

(part)
033 to 038, 039
(part) minus 037
10 to 13, 15
14

20, 21 and 22,

except 223
223
23 minus 237
24
27 and 28 except
288
288

29

ASSETS
A. PERMANENT ASSETS
(002+003+004+005+009)
I. SUBSCRIBED CAPITAL UNPAID
II. GOODWILL
III.INTANGIBLE ASSETS
IV. IMMOVABLES, PLANTS,
EQUIPMENT AND BIOLOGICAL
RESOURCES (006+007+008)

001
002
003
004
005

1. Immovables,plants and equipment

006

2. Investment immovables

007

3. Biological resources

008

V. LONG-TERM FINANCIAL
INVESTMENTS (010+011)

009

1. Investments in capital

010

2.Other long-term financial investments

011

B. CURRENT ASSETS (013+014+015)

I. INVENTORIES
II. PERMANENT ASSETS FOR SALE
AND ASSETS OF BUSINESSES TO
BE CEASED
III. SHORT-TERM RECEIVABLES,
INVESTMENTS AND CASH
(016+017+018+019+020)

012
013

1. Receivables

016

2. Recivables for overpaid tax on profit

3. Short-term financial investmets
4. Cash and cash equivalents

017
018
019

5. VAT and accrued expenses

020

V. DEFERRED TAX ASSETS

G. OPERATING ASSETS
(001+012 +021)
D. LOSS ABOVE EQUITY
. TOTAL ASSETS (022+023)

021

014

015

022
023
024

Current year
5

Amount
Previous year
6

in 000 RSD
Account group,
account
1
88

30
31
32
330 and 331
332
333
34
35
037 and 237

40
41
414,415
41 without 414
and 415

42, except 427

427
43 and 44
45 and 46
47, 48 except
481 and 49
except 498
481
498

89

ITEM

ADP

Remark
number

2
E. OFF-BALANCE SHEET ASSETS
LIABILITIES
A.EQUITY (102+103+104+105+106107+108-109-110)
I. CAPITAL
II. SUBSCRIBED CAPITAL UNPAID
III. RESERVES
IV. REVALUATION RESERVES
V. UNREALIZED PROFITS FROM
SECURITIES
VI. UNREALIZED LOSSES FROM
SECURITIES
VII. RETAINED EARNINGS
VIII. LOSS
IX. TREASURY SHARES
B. LONG-TERM PROVISIONS AND
LIABILITIES(112+113+116)
I. LONG-TERM PROVISIONS
II. LONG-TERM LIABLITIES (114+115)
1. Long-term loans

2. Other long-term liabilities

III. SHORT-TERM LIABILITIES
(117+118+119+120+121 +122)
1. Short-term financial liabilities
2. Liabilities derived from assets for
sale and assets of businesses to be
ceased
3. Operating liabilities
4. Other short-term liabilities
5. Liabilties derived from VAT and other
public revenues and deferred expenses
6.Liabilities derived from tax on profit
V. DEFERRED TAX LIABILITIES
G. TOTAL LIABILITIES (101+111
+123)
D. OFF-BALANCE SHEET
LIABILITIES

Current year
5

Amount
Previous year
6

025
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125

In _____________________ on ____,____ 200__

Person authorized to compose

Financial Statement

Legal representative
S.P.

_______________________

__________________________

The form is prescribed by Rule on contents and form of Financial Statements for legal entities, cooperatives, other legal entities and
entrepreneurs ( Official Journal of RS, no. 114/06, 5/07, 119/08, 2/10, 101/12 and 118/12 )

To be filled by legal entity - entrepreneur

Activity code

Basic identification number

Tax identification number

To be filled by the Serbian Business Registers Agency

Type of activity
Codes

19

20

21

22

23

24

25

26

Name:
Head office ( town; street and number):
PROFIT AND LOSS ACCOUNT
in period from_____________to_____________
in 000 RSD
Account group,
account
1

60 and 61
62
630
631
64 and 65

50
51
52
54
53 and 55

66
56
67and 68
57and 58

69-59

59-69

721

ITEM

ADP

Remark number

2
A. OPERATING INCOME
AND EXPENSES
I.OPERATING INCOME
(202+203+204-205+206)
1.Sales of goods
2. Revenue from undertaking
for own purposes
3. Increase in inventories
4. Decrease in inventories
5. Other operating income
II. OPERATING EXPENSES
(208 to 212)
1. Cost of goods sold
2. Raw material costs
3. Salaries, wages and other
personel indemnities
4. Depreciation and provision
costs
5. Other operating expenses
III. OPERATING PROFIT
(201-207)
IV. OPERATING LOSS
(207-201)
V. FINANCIAL INCOME
VI. FINANCIAL EXPENSES
VII. OTHER INCOME
VIII. OTHER EXPENSES
IX. PROFIT FROM REGULAR
BUSINESS OPERATIONS
BEFORE TAX (213-214+ 215216+217-218)
X. LOSS FROM REGULAR
BUSINESS OPERATIONS
BEFORE TAX (214-213215+216-217+218)
XI. NET PROFIT OF
BUSINESSES TO BE
CEASED
XII. NET LOSS OF
BUSINESSES TO BE
CEASED
B. PROFIT BEFORE TAX
(219-220+221-222)
V. LOSS BEFORE TAX (220219+222-221)
G. TAX ON PROFIT
1. Tax expense of a period

201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219

220

221

222
223
224
225

Amount
Current year
5

Previous year
6

in 000 RSD
Account group,
account
1
722
722
723

ITEM

ADP

Remark number

2
2. Deferred tax expense of a
period
3. Deferred tax income of a
period
D. Personal indemnities paid
to employer
. NET PROFIT (223- 224225- 226+ 227- 228)
E. NET LOSS (224- 223+
225+ 226- 227 + 228)
. NET PROFIT WHICH
BELONGS TO MINORITY
INVESTORS
Z. NET PROFIT WHICH
BELONGS TO OWNERS OF
PARENT LEGAL ENTITY
I. EARNING PER SHARE
1. Basic earning per share
2. Diluted earning per share

Amount
Current year
5

Previous year
6

226
227
228
229
230
231

232

233
234

In _____________________, on ____,____200__

Person authorized to compose

Financial Statement

_______________________

Legal representative
S.P.

__________________________

The form is prescribed by Rule on contents and form of Financial Statements for legal entities, cooperatives, other legal entities and
entrepreneurs ( Official Journal of RS, no. 114/06, 5/07, 119/08, 2/10, 101/12 and 118/12)

To be filled by legal entity

Activity code

Basic identification number

Tax identification number

To be filled by the Serbian Business Registers Agency

Type of activity
Codes

19

20

21

22

23

24

25

26

Name:
Head office ( town; street and number):

CASH FLOW STATEMENT

in period from_____________to_____________
in 000 RSD

ITEM
1
A. CASH FLOWS FROM OPERATING ACTIVITIES
I. Cash inflows from operating activities(1 to 3)

ADP
2

1. Inflows from sale and prepayments

2. Interests from operating activities
3. Other inflows from operating activities

301
302
303
304

II. Cash outflows from operating actitivies (1 to 5)

305

1. Trade payables and prepayments

2. Salaries, wages and personel indemnities
3. Interests paid
4. Tax on profit
5. Outflows from other public revenues
III. Net cash inflow from operating activities (I-II)

306
307
308
309
310
311

IV. Net cash outflow from operating activities (II -I)

312

B. CASH FLOWS FROM INVESTING ACTIVITIES

I. Cash inflows from investing activities (1 to 5)
1. Sale of shares and stakes (net inflows)
2. Sale of intangible assets, immovables, plants, equipment and
biological resources
3. Other financial investments (net inflows)
4. Interests from investing activities
5. Inflows from dividends

313
314
315
316
317
318

II. Cash outflows from investing activities (1 to 3)

319

1. Purchase of shares and stakes (net outflows)

2. Purchase of intangible assets, immovables, plants, equipment and
biological resources
3. Other financial investments (net outflows)

320

III. Net cash inflows from investing activities (I - II)

323

IV. Net cash outflow from investing activities (II -I)

324

V. CASH FLOWS FROM INVESTING ACTIVITIES

I. Cash inflows from investing activities (1 to 3)
1. Capital increase
2. Long-term and short-term loans (net inflows)
3.Other long-term and short-term liabilities

325
326
327
328

321
322

Amount
Current year
3

Previous year
4

in 000 RSD

ITEM

ADP

II. Cash outflows from financing activities (1 to 4)

329

1. Treasury shares and stakes

330

2. Long-term and short-term loans and other liabilities (net outflows)

331

3. Financial leasing
4.Dividends paid

332
333

III. Net cash inflows from financing activities (I - II)

334

IV. Net cash outflows from financing activities (II -I)

335

G. TOTAL CASH INFLOWS (301+313+325)

D. TOTAL CASH OUTFLOWS (305+319+329)
. NET CASH INFLOWS (336-337)
E. NET CASH OUTFLOWS ( 337-336 )

336
337
338
339

. CASH AT THE BEGINNING OF THE ACCOUNTING PERIOD

340

Z. POSITIVE EFFECTS ON EXCHANGE RATE CHANGES FROM

CASH CALCULATION

341

I. NEGATIVE EFFECTS ON EXCHANGE RATE CHANGES FROM

CASH CALCULATION

342

J. CASH AT THE END OF THE ACCOUNTING PERIOD (338339+340+341-342)

343

Amount
Current year
3

Previous year
4

In _____________________, on ____ ,____200__

Person authorized to compose

Financial Statement

Legal representative
S.P.

_______________________

__________________________

The form is prescribed by Rule on contents and form of Financial Statements for legal entities, cooperatives, other legal entities and
entrepreneurs ( Official Journal of RS, no. 114/06, 5/07, 119/08, 2/10, 101/12 and 118/12)

Basic identification number

To be filled by legal entity

Activity code

Tax identification number

To be filled by the Serbian Business Registers Agency

Type of activity
Codes

19

20

21

22

23

24

25

26

Name:
Head office ( town; street and number):

CAPITAL CHANGES STATEMENT

in period from_____________to_____________
in 000 RSD

No.

DESCRIPTION

ADP

1
1

State on January 1st, of

the previous year
Correction of material
important mistakes and
changes of accounting
policies in the previous
year - increase
Correction of material
important mistakes and
changes of accounting
policies in the previous
year - decrease
Corrected opening
balance on January
1st of the previous
year (no. 1+2-3 )
Total increases in the
previous year

Capital
(group 30
without 309)

ADP

Other
capital
(account
309)

ADP

Subscribed
capital
unpaid
(group 31)

ADP

401

414

427

440

402

415

428

441

403

416

429

442

404

417

430

443

405

418

431

444

Total decreases in the

previous year

406

419

432

445

State on December
31st, of the previous
year (no. 4+5-6 )

407

420

433

446

Correction of material
important mistakes and
changes of accounting
policies in the current
year - increase

408

421

434

447

Correction of material
important mistakes and
changes of accounting
policies in the current
year - decrease

409

422

435

448

410

423

436

449

411

424

437

450

412

425

438

451

413

426

439

452

10

11
12

13

Corrected opening
balance on January
1st, of the current year
(no. 7+8-9 )
Total increase in the
current year
Total decrease in the
current year
State on December
31st, of the current
year (no. 10+11-12)

Share premium
(account 320)

- in 000 RSD

No.

DESCRIPTION

ADP

1
1

5
6

10

State on January 1st,

of the previous year
Correction of material
important mistakes
and changes of
accounting policies in
the previous year increase
Correction of material
important mistakes
and changes of
accounting policies in
the previous year decrease
Corrected opening
balance on January
1st of the previous
year (no. 1+2-3 )
Total increases in the
previous year
Total decreases in
the previous year
State on December
31st, of the
previous year (no.
4+5-6 )
Correction of material
important mistakes
and changes of
accounting policies in
the current year increase
Correction of material
important mistakes
and changes of
accounting policies in
the current year decrease
Corrected opening
balance on January
1st, of the current
year (no. 7+8-9 )

Reserves
(account
321,322)

ADP

Revaluation
reserves
(accounts 330
and 331)

ADP

Unrealized
profit from
securities
(account 332)

ADP

Unrealized
losses from
securities
(account 333)
9

453

466

479

492

454

467

480

493

455

468

481

494

456

469

482

495

457

470

483

496

458

471

484

497

459

472

485

498

460

473

486

499

461

474

487

500

462

475

488

501

11

Total increase in the

current year

463

476

489

502

12

Total decrease in the

current year

464

477

490

503

13

State on December
31st, of the current
year (no. 10+11-12)

465

478

491

504

- in 000 dinars

No.

5
6

10

DESCRIPTION

1
State on January 1st,
of the previous year
Correction of material
important mistakes
and changes of
accounting policies in
the previous year increase
Correction of material
important mistakes
and changes of
accounting policies in
the previous year decrease
Corrected opening
balance on January
1st of the previous
year (no. 1+2-3 )
Total increases in the
previous year
Total decreases in
the previous year
State on December
31st, of the
previous year (no.
4+5-6 )
Correction of material
important mistakes
and changes of
accounting policies in
the current year increase
Correction of material
important mistakes
and changes of
accounting policies in
the current year decrease
Corrected opening
balance on January
1st, of the current
year (no. 7+8-9 )

ADP

Retained
earnings
(group 34)

ADP

10

Loss up to
equity
(group 35)

ADP

11

Treasury
shares and
stakes
(account
037,237)

ADP

12

Total
(col.2+3+4+5+6+
7+8-9+10-11-12)
13

505

518

531

544

506

519

532

545

507

520

533

546

508

521

534

547

509

522

535

548

510

523

536

549

511

524

537

550

512

525

538

551

513

526

539

552

514

527

540

553

11

Total increase in the

current year

515

528

541

554

12

Total decrease in the

current year

516

529

542

555

13

State on December
31st, of the current
year (no. 10+11-12)

517

530

543

556

-in 000 RSD

No.

DESCRIPTION

ADP

Loss above
equity
(group 29)

1
State on January 1st, of
the previous year

Correction of material
important mistakes and
changes of accounting
policies in the previous
year - increase
Correction of material
important mistakes and
changes of accounting
policies in the previous
year - decrease

14
557

558

559

Corrected opening
balance on January
1st of the previous
year (no. 1+2-3 )

560

Total increases in the

previous year

561

Total decreases in the

previous year

652

State on December
31st, of the previous
year (no. 4+5-6 )

563

Correction of material
important mistakes and
changes of accounting
policies in the current
year - increase

564

Correction of material
important mistakes and
changes of accounting
policies in the current
year - decrease

565

10

Corrected opening
balance on January
1st, of the current year
(no. 7+8-9 )

566

11

Total increase in the

current year

567

12

Total decrease in the

current year

568

13

State on December
31st, of the current
year (no. 10+11-12)

569

In _____________________ ,on ____,____200__

Person authorized to compose

Financial Statement

_______________________

Legal representative
S.P.

__________________________

The form is prescribed by Rule on contents and form of Financial Statements for legal entities, cooperatives, other legal entities and
entrepreneurs ( Official Journal of RS, no. 114/06, 5/07, 119/08, 2/10, 101/12 and 118/12)

To be filled by legal entity - entrepreneur

Activity code

Basic identification number

Tax identification number

To be filled by the Serbian Business Registers Agency

Type of activity
Codes

19

20

21

22

23

24

25

26

Name:
Head office ( town; street and number):

STATISTICAL ANNEX

I GENERAL DATA ON LEGAL ENTITY I.E. ENTREPRENEUR

DESCRIPTION
1

ADP
2

1.Number of mounth in business (mark from 1 to 12)

601

2. Size mark (mark from 1 to 3)

3. Ownership mark (mark from 1 to 5)

602
603

4. Number of foreign (legal entities or natural persons) who have stake in capital

604

5. Average number of employees at the end of each mounth (whole number)

605

II. GROSS CHANGES OF INTANGIBLE ASSETS AND IMMOVABLES, PLANTS,

EQUIPMENT AND BIOLOGICAL RESOURCES
Account
AD
group,
DESCRIPTION
Gross
P
account
1
2
3
4
1. Intangible assets
1
1.1. Opening balance
1.2. Increase (purchase) during the year
1.3. Decrease during the year
1.4. Revaluation
1.5. Closing balance (606+607-608+609)
2

2. Immovables, plants, equipment and

biological resources
2.1. Opening balance

606
607
608
609

Current year
3

Previous year
4

in 000 RSD

Value correction

Net (col. 4-5)

XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX

610

611

2.2. Increase (purchase) during the year

612

XXXXXXXXXXXX

2.3. Decrease during the year

2.4. Revaluation

613
614

XXXXXXXXXXXX
XXXXXXXXXXXX

2.5. Closing balance ( 611+612-613+614 )

615

III INVENTORIES' STRUCTURE

Account group,
DESCRIPTION
account
1
2
10
1. Raw material inventories
11
2. Work in process
12
3. Finished products
13
4. Goods
14
5. Permanent assets for sale
15
6. Prepayments
7. TOTAL (616+617+618+619+620+621=013+014)

in 000 rsd

ADP

Current year

Previous year

3
616
617
618
619
620
621
622

IV CAPITAL STRUCTURE
Account group,
account
1
300
301
302
303
304
305
309
30

in 000 RSD

DESCRIPTION

ADP

Current year

Previous year

2
1. Share capital
in that : foreign capital
2.Stakes of limited liabilities company
in that : foreign capital
3. Stakes of members of partnership and limited partnership
in that : foreign capital
4. State capital
5. Socially owned capital
6. Cooperatives' capital
7. Other capital
TOTAL (623+625+627+629+630+631 +632=102)

3
623
624
625
626
627
628
629
630
631
632
633

V SHARE CAPITAL STRUCTURE

number of shares as a whole number

in 000 RSD

Account group,
account
1

DESCRIPTION

ADP

Current year

Previous year

1.Common shares
part 300

part 300
300

1.1. Number of common shares

1.2. Par value of common shares - total
2. Priority shares
2.1. Number of priority shares
2.2. Par value of priority shares - total
3. TOTAL - Par value of shares (635+637=623)

VI RECEIVABLES AND LIABILITIES

Account group,
DESCRIPTION
account
1
2
1. Receivables derived from sale ( state at the end of the
20
year 639 <= 016)
2. Operating liabilities (state at the end of the year 640 <=
43
119)
3. Receivables for damage compensation from insurance
part 228
companies during the year (debit turnover without opening
balance)
27
43
450
451
452

461, 462 and 723

4. VAT - previous VAT (yearly amount as per tax reports)

5. Operating liabilities (credit turnover without opening
balance)
6. Liabilities for net salaries and wages (credit turnover
without opening balance)
7. Liabilities for tax on wages and personel indemnities
(credit turnover without opening balance )
8. Liabilities for contributions on wages and salaries
payable by employees (credit turnover without opening
balance)
9. Liabilities for dividends, stakes in profit and personel
indemnities of the employer (credit turnover without opening
balance)

634
635
636
637
638
in 000 RSD

ADP

Current year

Previous year

639
640
641
642
643
644
645
646

647

465

10. Liabilities for indemnities of natural persons derived from

contract (credit turnover without opening balance )

648

47

11. Liabilities for VAT (yearly amount as per tax reports)

649

12. Verified sum ( from 639 to 649 )

650

VII OTHER COSTS AND EXPENSES

Account group,
account
1
513
520
521

in 000 RSD

DESCRIPTION
2

1. Fuel and energy costs

2. Salaries and compensation costs (gross)
3. Taxes and contributions on wages and salaries costs
payable by employer

ADP

Current year

Previous year

651
652
653

4. Costs of contribution for natural persons (gross) derived

from contracts

654

526

5. Compensation costs for members of managing and

supervisory board (gross)

655

529
53

6. Other personel indemnities and compensations

7. Production services costs

656
657

8. Rental costs

658

9. Rental costs for land

659

10. Researches and development costs

11. Depreciation costs
12. Insurance premium costs
13. Payment operations costs
14. Membership fees
15. Tax expenses
16. Contribution expenses
17. Interest expenses

660
661
662
663
664
665
666
667

part 560, part 561

and 562

18. Interest expenses and part of financial expenses

668

part 560, part 561

and 562

19. Interest expenses of loans from banks and other

financial organizations

669

522, 523, 524 and

525

533, part 540 and

part 525
part 533, part 540
and part 525
536, 537

540
552
553
554
555
556
562

part 579

20. Expenses for humanitarian, cultural, educational,

scientific and religion purposes, human surrounding's
protection and for sport purposes
21. Verified sum ( from 651 to 670 )

VIII OTHER INCOME

Account group,
DESCRIPTION
account
1
2
60
1. Revenues from sales of goods
2. Revenues from premiums, subventions, subsidies,
640
recourse, compensations and tax return
641
3. Revenues from conditional donations
part 650
4. Revenues from land rent
651
5. Revenues from membership fees
part 660, part 661,
662
part 660, part 661
and part 662
part 660, part 661
and part 669

670
671
in 000 RSD

ADP

Current year

Previous year

3
672

673
674
675
676

6. Interest income

677

7. Interest income from accounts and deposits in banks and

other financial organizations

678

8. Revenues from dividends and stakes in profit

679

9. Verified sum ( from 672 to 679 )

680

IX OTHER DATA
in 000 RSD

DESCRIPTION
1
1. Liabilities for excize (as per yearly excize calculation)
2. Calculated customs and other import duties ( total yearly amount as per
calculation)
3. Capital subventions and other state allocations for construction and purchase
of fixed and intangible assets
4. State allocations for premiums, recourse and coverage of current operating
losses
5. Other state allocations
6. Foreign donations and other non-repayable grants in cash or in kind received
from foreign legal entities or natural persons
7. Personal indemnities of entrepreneur from net profit
(to be filled only by entrepreneurs)
8. Verified sum ( from 681 to 687 )

ADP
2
681

Current year
3

Previous year
4

682
683
684
685
686
687
688

X DEFERRED NEGATIVE NET EFFECTS OF FOREIGN CURRENCY CLAUSES AND EXCHANGE DIFFERENCES
in 000 RSD

DESCRIPTION
1
1. Opening balance of defffered net effect of foreign currency clause

ADP
2
689

2. Defffered net effect of foreign currency clause

690

3. Proportionale part of abolished deffered net effect of agreed foreign currency

clause

691

4. Remaining amount of deffered net effect agreed foreign currency clause

(no. 1+2-3)
5. Opening balance of deffered net effect of exchange differences

Current year
3

Previous year
4

692
693

6. Deffered net effect of exchange differences

694

7. Proportionale part of abolished deffered net effect of exchange differences

695

8. Remaining amount of deffered net effect of exchange dirrerences (no.

5+6-7)

696

XI DEFERRED POSITIVE NET EFFECTS OF FOREIGN CURRENCY CLAUSES AND EXCHANGE DIFFERENCES
in 000 RSD

DESCRIPTION
1
1. Opening balance of defffered net effect of foreign currency clause

ADP
2
697

2. Defffered net effect of foreign currency clause

698

3. Proportionale part of abolished deffered net effect of agreed foreign currency

clause

699

4. Remaining amount of deffered net effect agreed foreign currency clause

(no. 1+2-3)
5. Opening balance of deffered net effect of exchange differences

Current year
3

Previous year
4

700
701

6. Deffered net effect of exchange differences

702

7. Proportionale part of abolished deffered net effect of exchange differences

703

8. Remaining amount of deffered net effect of exchange dirrerences (no.

5+6-7)

704

In _____________________, on ____,____200__

Person authorized to compose

Financial Statement

Legal representative
S.P.

_______________________

__________________________

The form is prescribed by Rule on contents and form of Financial Statements for legal entities, cooperatives, other legal entities and
entrepreneurs ( Official Journal of RS, no. 114/06, 5/07, 119/08, 2/10, 101/12 and 118/12)