JUGOSLOVENSKI PREGLED Belgrade 2005 Kontni Okvir / Layout of Chart of Accounts KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS KONTNI

OKVIR* 0. NEUPLAENI UPISANI KAPITAL I STALNA IMOVINA 00 Neuplaeni upisani kapital 000 Neuplaene upisane akcije 001 Neuplaeni upisani udeli 01 Nematerijalna ulaganja 010 Ulaganja u razvoj 011 - Koncesije, patenti, licence i slina 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 - Graevinski 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 01 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 Dugoroni finansijski plasmani 030 - Uea u kapitalu zavisnih pravnih lica 031 - Uea u kapitalu ostalih povezanih pravnih lica 032 Uea u kapitalu ostalih pravnih lica i druge hartije od vrednosti raspoloive za prodaju 033 Dugoroni krediti matinim, zavisnim i ostalim povezanim pravnim licima 034 - Dugoroni krediti u zemlji 035 - Dugoroni krediti u inostranstvu 036 Hartije od vrednosti koje se dre do dospea 037 Otkupljene sopstvene akcije 038 Ostali dugoroni plasmani 039 Ispravka vrednosti dugoronih finansijskih plasmana 1. ZALIHE 10 Zalihe materijala 100 Obraun nabavke zaliha materijala, rezervnih delova, alata i inventara 101 - Materijal 102 - Rezervni delovi 103 - Alat i inventar 109 Ispravka vrednosti zalihe materijala 11 - Nedovrena proizvodnja 110 - Nedovrena proizvodnja 111 Nedovrene usluge 12 - Gotovi proizvodi 120 - Gotovi proizvodi 13 - Roba 130 - Obraun 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 1. INVENTORIES 10 - Material 100 - Material purchase costs calculation 101 - Raw materials 102 Spare parts 103 - Tools and inventories 109 - Provisions for material 11 - Work in progress 110 Work in progress 111 - Services in progress 12 - Finished products 120 - Finished products 13 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 14 Nekretnine pribavljene radi prodaje 14 - Assets held for trading 140 Zemljite pribavljeno radi prodaje 140 - Land held for trading 141 Graevinski 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 15 Dati avansi 15 - 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. KRATKORONA POTRAIVANJA, PLASMANI I GOTOVINA 20 - Potraivanja po osnovu prodaje 200 - Kupci matina i zavisna pravna lica 201 - Kupci ostala povezana pravna lica 202 - Kupci u zemlji 203 - Kupci u inostranstvu 209 Ispravka vrednosti potraivanja od kupaca 21 - Potraivanja iz specifinih poslova 210 - Potraivanja od izvoznika 211 - Potraivanja po osnovu uvoza za tu raun 212 - Potraivanja iz komisione i konsignacione prodaje 218 - Ostala potraivanja iz specifinih poslova 219 Ispravka vrednosti potraivanja iz specifinih 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 21 - 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 plaen porez na dobit 223 - Receivables for prepaid income tax 224 Potraivanja po osnovu preplaenih 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 - Kratkoroni finansijski plasmani 23 - Short-term financial investments 230 Kratkoroni krediti i plasmani matina i zavisna pravna 230 - Short-term loans and investments in parent companies and lica subsidiaries 231 - Kratkoroni krediti i plasmani ostala povezana pravna 231 - Shortterm loans and investments in other associatied lica companies 232 - Kratkoroni krediti u zemlji 232 - Short term loans - domestic 233 - Kratkoroni krediti u inostranstvu 233 - Short term loans foreign 234 - Deo dugoronog 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 dospea 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 kratkoroni finansijski plasmani 238 - Other short-term investments 239 Ispravka vrednosti kratkoronih 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 Telii (poslovni) rauni 241 - Current (business) accounts 242 - Izdvojena novana sredstva i akreditivi 242 - Cash allocated for payments and open letters of credit 243 - Blagajna 243 - Cash in hand

244 - Devizni raun 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 novana sredstva 248 - Other cash and cash equivalents 249 - Novana sredstva ije je korienje ogranieno 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 plaanih avansa) paid) 271 Porez na dodatu vrednost u primljenim fakturama po posebnoj 271 - VAT in incoming invoices - specific tax rate (except stopi (osim plaenih 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 plaen pri uvozu dobara po optoj stopi 274 - VAT paid for import of goods - general tax rate 275 Porez na dodatu vrednost plaen pri uvozu dobara po posebnoj stopi 275 - VAT paid for import of goods - specific tax rate 276 Porez na dodatu vrednost obraunat na usluge inostranih lica 276 - VAT on services renedered by foreign suppliers 277 Naknadno vraen porez na dodatu vrednost kupcima stranim 277 - VAT returned to foreign customers dravljanima 279 Potraivanja za vie plaen porez na dodatu vrednost 279 - Receivables for prepaid VAT 28 - Aktivna vremenska razgranienja 28 - Prepayments and accrued income 280 Unapred plaeni 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 Obraunati 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 razgranienja 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 ogranienom odgovornou 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 31 Neuplaeni upisani kapital 310 Neuplaene upisane akcije 311 Neuplaeni upisani udeli 32 Rezerve 320 Emisiona premija 321 Zakonske rezerve 322 Statutarne i druge rezerve 33 Revalorizacione rezerve 330 Revalorizacione rezerva 34 Nerasporeena dobit 340 Nerasporeena dobit ranijih godina 341 Nerasporeena dobit tekue godine 35 Gubitak 350 Gubitak ranijih godina 351 Gubitak tekue godine 4. DUGORONA REZERVISANJA I OBAVEZE 40 - Dugorona 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 dugorona rezervisanja 41 - Dugorone obaveze 410 - Obaveze koje se mogu konvertovati u kapital 411 Obaveze prema matinim i zavisnim pravnim licima 412 Obaveze prema ostalim povezanim pravnim licima 304 - Socially owned capital 305 - Stakes in co-operatives 309 - Other capital 31 - 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 41 - 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 - Dugoroni krediti u zemlji 415 - Dugoroni krediti u inostranstvu 419 - Ostale dugorone obaveze 42 - Kratkorone finansijske obaveze 420 - Kratkoroni krediti od matinih i zavisnih pravnih lica 421 - Kratkoroni krediti od ostalih povezanih pravnih lica 422 - Kratkoroni krediti u zemlji 423 - Kratkoroni krediti u inostranstvu 424 - Deo dugoronih kredita koji dospeva do jedne godine 425 - Deo ostalih dugoronih obaveza koje dospevaju do jedne godine 426 Obaveze po kratkoronim hartijama od vrednosti 429 - Ostale kratkorone finansijske obaveze 43 - Obaveze iz poslovanja 430 Primljeni avansi, depoziti i kaucije 431 - Dobavljai matina i zavisna pravna lica 432 Dobavljai ostala povezana pravna lica 433 - Dobavljai u zemlji 434 - Dobavljai u inostranstvu 439 - Ostale obaveze iz poslovanja 44 - Obaveze iz specifinih poslova 440 - Obaveze prema uvozniku 441 - Obaveze po osnovu izvoza za tu raun 442 - Obaveze po osnovu komisione i konsignacione prodaje 449 - Ostale obaveze iz specifinih 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 longterm 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 uee 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 fizikim 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 obraunatog 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 razgranienja 49 - Accruals and deferred income 490 - Unapred obraunati trokovi 490 - Accrued expenses 491 - Obraunati prihodi budueg perioda 491 Deferred income 492 - Naplaeni 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 - Razgranieni 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 razgranienja 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 51 - Trokovi materijala 51 - Costs of material 510 - Nabavka materijala 510 - Costs material 511 - Trokovi materijala za izradu 511 - Costs of raw material T KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS 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 lini 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 lini rashodi i naknade 529 - Other personal expenses remunerations 53 - Trokovi proizvodnih usluga 53 - Costs of production services 530 - Trokovi usluga na izradi uinaka 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 dugorona rezervisanja 549 - Other long-term provisions 10 T KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS 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 matinim 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 uea 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 obezvreenja vrednosti imovine 580 - Obezvreenje biolokih sredstava 581 - Obezvreenje nematerijalnih ulaganja 582 - Obezvreenje 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 11 T KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS 583 - Obezvreenje dugoronih finansijskih plasmana i drugih hartija 583 - Impairment of longterm investments and other securities od vrednosti raspoloivih za prodaju available for sale 584 Obezvreenje zaliha materijala i robe 584 - Impairment of material and merchandise 585 Obezvreenje potraivanja i kratkoronih finansijskih plasmana 585 - Impairment of receivables

and short-term financial investments 589 - Obezvreenje 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 neoekivanih dogaaja 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 matinim i zavisnim pravnim licima 601 - Prihodi od prodaje robe ostalim povezanim pravnim licima 602 - Prihodi od prodaje robe na domaem tritu 603 - Prihodi od prodaje robe na inostranom tritu 61 - Prihodi od prodaje proizvoda i usluga 610 - Prihodi od prodaje proizvoda i usluga matinim i zavisnim pravnim licima 611 - Prihodi od prodaje proizvoda i usluga ostalim povezanim pravnim licima 612 - Prihodi od prodaje proizvoda i usluga na domaem tritu 613 - Prihodi od prodaje proizvoda i usluga na inostranom tritu 62 - Prihodi od aktiviranja uinaka 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 61 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 12 T KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS 63 - Promena vrednosti zaliha uinaka 63 - Change in value of inventories of work in progress and finished products 630 - Poveanje 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, povraaja 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 matinih 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 uea i dugoronih 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

13 T KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS 677 - Prihodi od smanjenja obaveza 678 - Prihodi od ukidanja dugoronih rezervisanja 679 Ostali nepomenuti prihodi 68 - Prihodi od usklaivanja vrednosti imovine 680 - Prihodi od usklaivanja vrednosti biolokih sredstava 681 - Prihodi od usklaivanja vrednosti nematerijalnih ulaganja 682 - Prihodi od usklaivanja vrednosti nekretnina, postrojenja i opreme 683 - Prihodi od usklaivanja vrednosti dugoronih finansijskih plasmana i hartija od vrednosti raspoloivih za prodaju 684 - Prihodi od usklaivanja vrednosti zaliha 685 - Prihodi od usklaivanja vrednosti potrazivanja i kratkoronih finansijskih plasmana 689 - Prihodi od usklaivanja 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 nepredvienih dogaaja 699 Prenos prihoda 7. OTVARANJE I ZAKLJUAK RAUNA STANJA I USPEHA 70 - Otvaranje glavne knjige 700 - Raun otvaranja glavne knjige 71 - Zakljuak rauna uspeha 710 - Raun rashoda i prihoda 711 - Raun 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 71 - 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 14 T KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS 72 - Raun dobitka i gubitka 720 - Raun dobitka ili gubitka 721 - Porezi iz dobitka 722 - Lina primanja poslodavca 723 - Prenos dobitka ili gubitka 73 - Zakljuak rauna stanja 730 - Raun izravnanja rauna stanja 74 - Slobodna grupa 8. VANBILANSNA EVIDENCIJA 88 - Vanbilansna aktiva 89 - Vanbilansna pasiva 9. OBRAUN TROKOVA I UINAKA 90 - Rauni odnosa s finansijskim knjigovodstvom 900 - Raun za preuzimanje zaliha 901 - Raun za preuzimanje nabavke materijala i robe 902 - Raun za preuzimanje trokova 903 - Raun za preuzimanje prihoda 91 - Materijal i roba 910 - Materijal 911 - Roba 912 - Proizvodi i roba u prodavnicama proizvoaa 92 - Rauni mesta trokova nabavke, tehnike uprave i pomonih delatnosti 93 Rauni glavnih proizvodnih mesta trokova 94 - Rauni mesta trokova uprave, prodaje i slinih 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 91 - 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 15 T 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 uinaka 985 - Slobodan raun 986 Prihodi po osnovu proizvoda i usluga 987 - Prihodi po osnovu robe (ukljuuju se prihodi s grupa rauna 60,61,62,64) 988 - Slobodan raun 989 - Drugi poslovni prihodi 99 - Rauni dobitka, gubitka i zakljuka 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 - Zakljuak obrauna trokova i uinaka 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 - Writeoffs, 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 16 T KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNT