Balance Sheet Bilans selector Balance Balans balance Assets (A + B + C + D) Sredstva (A + B + C + D) RS_0071 left balance aggregation RS_0001.balance + RS_0002.balance + RS_0042.balance + RS_0043.balance A. Subscribed capital unpaid A. Neuplaćeni upisani kapital RS_0001 balance account_codes 00 B. Permanent assets (I + II + III + IV + V) B. Stalna sredstva (I + II + III + IV + V) RS_0002 balance aggregation RS_0003.balance + RS_0010.balance + RS_0019.balance + RS_0024.balance + RS_0034.balance I. Intangible assets I. Nematerijalna ulaganja RS_0003 balance aggregation RS_0004.balance + RS_0005.balance + RS_0006.balance + RS_0007.balance + RS_0008.balance + RS_0009.balance + RS_Assets_B_I_7.balance 1. Investment in development 1. Ulaganje u razvoj RS_0004 balance account_codes 010 2. Concessions, patents, licenses, trademarks, service marks, software and similar rights 2. Koncesije, patenti, licence, žigovi, žigovi usluga, softver i slična prava RS_0005 balance account_codes 011 + 012 3. Goodwill 3. Dobra volja RS_0006 balance account_codes 013 4. Other intangible assets 4. Ostala nematerijalna ulaganja RS_0007 balance account_codes 014 5. In-process intangible assets 5. Nematerijalna ulaganja u procesu RS_0008 balance account_codes 015 6. Advances for intangible assets 6. Avansi za nematerijalnu imovinu RS_0009 balance account_codes 016 7. Provisions for acquisition of intangible assets 7. Rezervisanja za nabavku nematerijalnih ulaganja RS_Assets_B_I_7 balance account_codes 019 II. Immovables, plants and equipment II. Nepokretnosti, postrojenja i oprema RS_0010 balance aggregation RS_0011.balance + RS_0012.balance + RS_0013.balance + RS_0014.balance + RS_0015.balance + RS_0016.balance + RS_0017.balance + RS_0018.balance + RS_Assets_B_II_9.balance 1. Land 1. Zemljište RS_0011 balance account_codes 021 + 020 2. Buildings 2. Zgrade RS_0012 balance account_codes 022 3. Plant and equipment 3. Postrojenja i oprema RS_0013 balance account_codes 023 4. Investment immovables 4. Investicione nepokretnosti RS_0014 balance account_codes 024 5. Other immovables, plant and equipment 5. Ostale nepokretnosti, postrojenja i oprema RS_0015 balance account_codes 025 6. Immovables, plant and equipment under construction 6. Nepokretnosti, postrojenja i oprema u izgradnji RS_0016 balance account_codes 026 7. Investments in third-party immovables, plant and equipment 7. Ulaganja u nepokretnosti, postrojenja i opremu trećih lica RS_0017 balance account_codes 027 8. Advances for immovables, plant and equipment 8. Avansi za nepokretnosti, postrojenja i opremu RS_0018 balance account_codes 028 9. Provisions for property, plant and equipment 9. Rezervisanja za nekretnine, postrojenja i opremu RS_Assets_B_II_9 balance account_codes 029 III. Biological resources III. Biološki resursi RS_0019 balance aggregation RS_0020.balance + RS_0021.balance + RS_0022.balance + RS_0023.balance + RS_Assets_B_III_5.balance 1. Forest and plantations 1. Šuma i plantaže RS_0020 balance account_codes 030 + 031 2. Livestock 2. Stočarstvo RS_0021 balance account_codes 032 3. Biological resources in preparation 3. Biološki resursi u pripremi RS_0022 balance account_codes 037 4. Advances for biological resources 4. Avansi za biološke resurse RS_0023 balance account_codes 038 5. Provisions of natural assets 5. Rezervisanja prirodnih dobara RS_Assets_B_III_5 balance account_codes 039 IV. Long-term financial investments IV. Dugoročna finansijska ulaganja RS_0024 balance aggregation RS_0025.balance + RS_0026.balance + RS_0027.balance + RS_0028.balance + RS_0029.balance + RS_0030.balance + RS_0031.balance + RS_0032.balance + RS_0033.balance + RS_Assets_B_IV_10.balance 1. Participation in equity of subsidiaries 1. Učešće u kapitalu zavisnih preduzeća RS_0025 balance account_codes 040 2. Participation in equity of associates and joint ventures 2. Učešće u kapitalu saradnika i zajedničkih ulaganja RS_0026 balance account_codes 041 3. Participation in equity in other legal entities and other securities for sale 3. Učešće u kapitalu drugih pravnih lica i drugim hartijama od vrednosti za prodaju RS_0027 balance account_codes 042 4. Long-term investments in parent companies and subsidiaries 4. Dugoročna ulaganja u matična i zavisna preduzeća RS_0028 balance account_codes 0440 + 0430 5. Long-term investments in other associated legal entities 5. Dugoročna ulaganja u druga povezana pravna lica RS_0029 balance account_codes 0431 + 0441 6. Long-term investments - domestic 6. Dugoročna ulaganja – domaća RS_0030 balance account_codes 0450 7. Long-term investments - foreign 7. Dugoročna ulaganja – strana RS_0031 balance account_codes 0451 8. Securities held to maturity 8. Hartije od vrednosti koje se drže do dospeća RS_0032 balance account_codes 046 9. Other long-term financial investments 9. Ostala dugoročna finansijska ulaganja RS_0033 balance account_codes 048 10. Provisions for long-term financial investments 10. Rezervisanja za dugoročna finansijska ulaganja RS_Assets_B_IV_10 balance account_codes 049 V. Long-term financial receivables V. Dugoročna finansijska potraživanja RS_0034 balance aggregation RS_0035.balance + RS_0036.balance + RS_0037.balance + RS_0038.balance + RS_0039.balance + RS_0040.balance + RS_0041.balance + RS_Assets_B_V_8.balance 1. Receivables from parent company and subsidiaries 1. Potraživanja od matičnog preduzeća i zavisnih preduzeća RS_0035 balance account_codes 050 2. Receivables from other associated companies 2. Potraživanja od drugih povezanih društava RS_0036 balance account_codes 051 3. Receivables from credit sales 3. Potraživanja po osnovu prodaje kredita RS_0037 balance account_codes 052 4. Receivables from sales made under financial leasing contracts 4. Potraživanja po osnovu prodaje po osnovu ugovora o finansijskom lizingu RS_0038 balance account_codes 053 5. Receivables on sureties 5. Potraživanja po jemstvu RS_0039 balance account_codes 054 6. Contested and doubtful receivables 6. Sporna i sumnjiva potraživanja RS_0040 balance account_codes 055 7. Other long-term receivables 7. Ostala dugoročna potraživanja RS_0041 balance account_codes 056 8. Provisions for long-term financial investments 8. Rezervisanja za dugoročna finansijska ulaganja RS_Assets_B_V_8 balance account_codes 059 C. Deferred tax assets C. Odložena poreska sredstva RS_0042 balance account_codes 288 D. Current assets (I + II + III + IV + V + VI + VII + VIII + IX) D. Obrtna sredstva (I + II + III + IV + V + VI + VII + VIII + IKS) RS_0043 balance aggregation RS_0044.balance + RS_0051.balance + RS_0059.balance + RS_0060.balance + RS_0061.balance + RS_0062.balance + RS_0068.balance + RS_0069.balance + RS_0070.balance I. Inventories I. Inventari RS_0044 balance aggregation RS_0045.balance + RS_0046.balance + RS_0047.balance + RS_0048.balance + RS_0049.balance + RS_0050.balance 1. Materials, spare parts, tools and small inventory 1. Materijali, rezervni delovi, alati i sitni inventar RS_0045 balance account_codes 10 2. Work and services in progress 2. Radovi i usluge u toku RS_0046 balance account_codes 11 3. Finished products 3. Gotovi proizvodi RS_0047 balance account_codes 12 4. Goods 4. Roba RS_0048 balance account_codes 13 5. Permanent assets held for sale 5. Stalna sredstva koja se drže radi prodaje RS_0049 balance account_codes 14 6. Advances paid for inventories and services 6. Advances paid for inventories and services RS_0050 balance account_codes 15 II. Receivables from sales II. Potraživanja od prodaje RS_0051 balance aggregation RS_0052.balance + RS_0053.balance + RS_0054.balance + RS_0055.balance + RS_0056.balance + RS_0057.balance + RS_0058.balance + RS_D_II_8.balance 1. Domestic trade receivables - parent companies and subsidiaries 1. Kupci u zemlji – matična i zavisna pravna lica RS_0052 balance account_codes 200 2. Foreign trade receivables - parent companies and subsidiaries 2. Potraživanja od spoljne trgovine – matična i zavisna preduzeća RS_0053 balance account_codes 201 3. Domestic trade receivables - other associated companies 3. Potraživanja od kupaca u zemlji – ostala povezana preduzeća RS_0054 balance account_codes 202 4. Foreign trade receivables - other associated companies 4. Potraživanja od spoljne trgovine - ostala povezana preduzeća RS_0055 balance account_codes 203 5. Trade receivables - domestic 5. Potraživanja od kupaca – domaća RS_0056 balance account_codes 204 6. Trade receivables - foreign 6. Potraživanja od kupaca – inostrana RS_0057 balance account_codes 205 7. Other receivables from sales 7. Ostala potraživanja od prodaje RS_0058 balance account_codes 206 8. Provisions for trade receivables 8. Rezervisanja za potraživanja od kupaca RS_D_II_8 balance account_codes 209 III. Receivables from specific business operations III. Potraživanja iz određenih poslovnih operacija RS_0059 balance account_codes 21 IV. Other receivables IV. Ostala potraživanja RS_0060 balance account_codes 22 V. Financial assets at fair value through profit and loss account V. Finansijska sredstva po fer vrednosti kroz bilans uspeha RS_0061 balance account_codes 236 VI. Short-term financial investments VI. Kratkoročna finansijska ulaganja RS_0062 balance aggregation RS_0063.balance + RS_0064.balance + RS_0065.balance + RS_0066.balance + RS_0067.balance + RS_D_VI_6.balance 1. Short-term loans and investments in parent companies and subsidiaries 1. Kratkoročni krediti i ulaganja u matična i zavisna preduzeća RS_0063 balance account_codes 230 2. Short-term loans and investments in other associated companies 2. Kratkoročni krediti i ulaganja u druga povezana preduzeća RS_0064 balance account_codes 231 3. Short-term loans - domestic 3. Short-term loans - domestic RS_0065 balance account_codes 232 4. Short-term loans - foreign 4. Kratkoročni krediti – inostrani RS_0066 balance account_codes 233 5. Other short-term financial investments 5. Ostala kratkoročna finansijska ulaganja RS_0067 balance account_codes 235 + 238 + 234 6. Provisions for short–term investments 6. Rezervisanja za kratkoročna ulaganja RS_D_VI_6 balance account_codes 239 VII. Cash and cash equivalents VII. Gotovina i gotovinski ekvivalenti RS_0068 balance account_codes 25 + 24 VIII. Value added tax VIII. Porez na dodatu vrednost RS_0069 balance account_codes 27 IX. Accrued expenses IX. Obračunati troškovi RS_0070 balance account_codes 28\(288) Equity and liabilities (A + B + C + D - E) Kapital i obaveze (A + B + C + D - E) RS_0464 right balance aggregation RS_0424.balance + RS_0442.balance + RS_0441.balance + RS_0401.balance - RS_0463.balance A. Equity (I + II - III + IV + V + VI - VII + VIII + IX - X) A. Kapital (I + II - III + IV + V + VI - VII + VIII + IKS - Ks) RS_0401 balance aggregation (RS_0402.balance + RS_0411.balance + RS_0413.balance + RS_0414.balance + RS_0415.balance + RS_0417.balance + RS_0420.balance) - (RS_0412.balance + RS_0416.balance + RS_0421.balance) if_above(RSD(0)) I. Capital I. Kapital RS_0402 balance aggregation RS_0403.balance + RS_0404.balance + RS_0405.balance + RS_0406.balance + RS_0407.balance + RS_0408.balance + RS_0409.balance + RS_0410.balance 1. Share capital 1. Akcijski kapital RS_0403 balance account_codes -300 2. Stakes in limited liability companies 2. Udeli u društvima sa ograničenom odgovornošću RS_0404 balance account_codes -301 3. Participating interests 3. Participativni interesi RS_0405 balance account_codes -302 4. State owned capital 4. Državni kapital RS_0406 balance account_codes -303 5. Socially owned capital 5. Društveni kapital RS_0407 balance account_codes -304 6. Stakes in cooperatives 6. Udeli u zadrugama RS_0408 balance account_codes -305 7. Share premium 7. Dionička premija RS_0409 balance account_codes -306 8. Other capital 8. Ostali kapital RS_0410 balance account_codes -309 II. Subscribed capital unpaid II. Neuplaćeni upisani kapital RS_0411 balance account_codes -31 III. Treasury shares III. Trezorske akcije RS_0412 balance account_codes 237 + 047 IV. Reserves IV. Rezerve RS_0413 balance account_codes -32 V. Revaluation reserves from intangible assets, immovables, plants and equipment V. Revalorizacione rezerve nematerijalnih ulaganja, nepokretnosti, postrojenja i opreme RS_0414 balance account_codes -330 VI. Unrealized profits from securities and other elements of other comprehensive income (credit balance accounts of group 33 except 330) VI. Nerealizovani dobici po osnovu hartija od vrednosti i drugih elemenata ostale sveobuhvatne dobiti (kreditni bilansi grupe 33 osim 330) RS_0415 balance domain [('credit', '!=', 0.0),('account_id.code', '=like', '33%'), '!', ('account_id.code', '=like', '330%')] -sum VII. Unrealized losses from securities and other elements of other comprehensive income (debit balance accounts of group 33 except 330) VII. Nerealizovani gubici po osnovu hartija od vrednosti i drugih elemenata ostale sveobuhvatne dobiti (zaduživanje računa grupe 33 osim 330) RS_0416 balance domain [('debit', '!=', 0.0),('account_id.code', '=like', '33%'), '!', ('account_id.code', '=like', '330%')] sum VIII. Retained earnings VIII. Zadržane zarade RS_0417 balance aggregation RS_0418.balance + RS_0419.balance 1. Retained earnings from previous years 1. Zadržana dobit iz prethodnih godina RS_0418 cross_report aggregation RS_1064.balance cross_report(l10n_rs_reports.account_financial_report_rs_PnL) to_beginning_of_fiscalyear accounts account_codes -340 - 341 - 350 - 351 balance_signed aggregation RS_0418.cross_report + RS_0418.accounts balance aggregation RS_0418.balance_signed if_above(RSD(0)) 2. Retained earnings for the current year 2. Neraspoređena dobit za tekuću godinu RS_0419 balance_signed aggregation RS_1064.balance cross_report(l10n_rs_reports.account_financial_report_rs_PnL) from_fiscalyear balance aggregation RS_0419.balance_signed if_above(RSD(0)) IX. Participation without control rights IX. Učešće bez prava kontrole RS_0420 balance external sum editable;rounding=2 X. Loss X. Gubitak RS_0421 balance aggregation RS_0422.balance + RS_0423.balance 1. Loss from previous years 1. Gubitak iz prethodnih godina RS_0422 balance aggregation -RS_0418.balance_signed if_above(RSD(0)) 2. Loss for the current year 2. Gubitak za tekuću godinu RS_0423 balance aggregation -RS_0419.balance_signed if_above(RSD(0)) B. Long-term provisions and liabilities (I + II) B. Dugoročna rezervisanja i obaveze (I + II) RS_0424 balance aggregation RS_0425.balance + RS_0432.balance I. Long-term provisions I. Dugoročna rezervisanja RS_0425 balance aggregation RS_0426.balance + RS_0427.balance + RS_0428.balance + RS_0429.balance + RS_0430.balance + RS_0431.balance 1. Provisions for costs incurred during the warranty period 1. Rezervisanja za troškove nastale tokom garantnog roka RS_0426 balance account_codes -400 2. Provisions for the recovery of natural resources 2. Odredbe za oporavak prirodnih resursa RS_0427 balance account_codes -401 3. Provisions for restructuring costs 3. Rezervisanja za troškove restrukturiranja RS_0428 balance account_codes -403 4. Provisions for compensations and other employment benefits 4. Odredbe za naknade i druge beneficije pri zapošljavanju RS_0429 balance account_codes -404 5. Provisions for litigation expenses 5. Rezervisanja za parnične troškove RS_0430 balance account_codes -405 6. Other long-term provisions 6. Ostala dugoročna rezervisanja RS_0431 balance account_codes -402 - 409 II. Long-term liabilities II. Dugoročne obaveze RS_0432 balance aggregation RS_0433.balance + RS_0434.balance + RS_0435.balance + RS_0436.balance + RS_0437.balance + RS_0438.balance + RS_0439.balance + RS_0440.balance 1. Debts convertible into equity 1. Obaveze koje se mogu konvertovati u kapital RS_0433 balance account_codes -410 2. Liabilities to parent companies and subsidiaries 2. Obaveze prema matičnim i zavisnim preduzećima RS_0434 balance account_codes -411 3. Liabilities to other associated companies 3. Obaveze prema drugim povezanim društvima RS_0435 balance account_codes -412 4. Liabilities for long-term securities 4. Obaveze za dugoročne hartije od vrednosti RS_0436 balance account_codes -413 5. Long-term loans - domestic 5. Dugoročni krediti – domaći RS_0437 balance account_codes -414 6. Long-term loans - foreign 6. Dugoročni krediti – inostrani RS_0438 balance account_codes -415 7. Financial leasing liabilities 7. Obaveze po osnovu finansijskog lizinga RS_0439 balance account_codes -416 8. Other long-term liabilities 8. Ostale dugoročne obaveze RS_0440 balance account_codes -419 C. Deferred tax liabilities C. Odložene poreske obaveze RS_0441 balance account_codes -498 D. Short-term liabilities (I + II + III + IV + V + VI + VII) D. Kratkoročne obaveze (I + II + III + IV + V + VI + VII) RS_0442 balance aggregation RS_0443.balance + RS_0450.balance + RS_0451.balance + RS_0459.balance + RS_0460.balance + RS_0461.balance + RS_0462.balance I. Short-term financial liabilities I. Kratkoročne finansijske obaveze RS_0443 balance aggregation RS_0444.balance + RS_0445.balance + RS_0446.balance + RS_0447.balance + RS_0448.balance + RS_0449.balance 1. Short-term loans from parent company and subsidiaries 1. Kratkoročni krediti od matičnog preduzeća i zavisnih preduzeća RS_0444 balance account_codes -420 2. Short-term loans from other associated companies 2. Kratkoročni krediti od drugih povezanih preduzeća RS_0445 balance account_codes -421 3. Short-term loans - domestic 3. Short-term loans - domestic RS_0446 balance account_codes -422 4. Short-term loans - foreign 4. Kratkoročni krediti – inostrani RS_0447 balance account_codes -423 5. Liabilities for permanent assets and assets of discontinued operations held for sale 5. Obaveze za stalna sredstva i sredstva obustavljenog poslovanja koja se drže radi prodaje RS_0448 balance account_codes -427 6. Other short-term financial liabilities 6. Ostale kratkoročne finansijske obaveze RS_0449 balance account_codes -425 - 429 - 426 - 424 II. Prepayments, deposits and guarantees II. Avans, depoziti i garancije RS_0450 balance account_codes -430 III. Operating liabilities III. Obaveze iz poslovanja RS_0451 balance aggregation RS_0452.balance + RS_0453.balance + RS_0454.balance + RS_0455.balance + RS_0456.balance + RS_0457.balance + RS_0458.balance 1. Trade payables - domestic parent company and subsidiaries 1. Obaveze prema dobavljačima - domaće matično preduzeće i zavisna preduzeća RS_0452 balance account_codes -431 2. Trade payables - foreign parent company and subsidiaries 2. Obaveze prema dobavljačima - strana matična i zavisna preduzeća RS_0453 balance account_codes -432 3. Trade payables - other domestic associated companies 3. Obaveze prema dobavljačima - ostala domaća pridružena preduzeća RS_0454 balance account_codes -433 4. Trade payables - other foreign associated companies 4. Obaveze prema dobavljačima - ostala pridružena inostrana preduzeća RS_0455 balance account_codes -434 5. Trade payables - domestic 5. Obaveze prema dobavljačima – domaće RS_0456 balance account_codes -435 6. Trade payables - foreign 6. Obaveze prema dobavljačima – inostrane RS_0457 balance account_codes -436 7. Other operating liabilities 7. Ostale poslovne obaveze RS_0458 balance account_codes -439 IV. Other short-term liabilities IV. Ostale kratkoročne obaveze RS_0459 balance account_codes -44 - 45 - 46 V. Liabilities for value added tax V. Obaveze za porez na dodatu vrednost RS_0460 balance account_codes -47 VI. Liabilities for other taxes, contributions and other duties VI. Obaveze za ostale poreze, doprinose i druge dažbine RS_0461 balance account_codes -48 VII. Deferred expenses VII. Odloženi troškovi RS_0462 balance account_codes -49\(498) E. Loss above equity (A.III + A.VII + A.X - A.IX - A.VIII - A.VI - A.V - A.IV - A.II - A.I) E. Gubitak iznad sopstvenog kapitala (A.III + A.VII + A.Ks - A.IKS - A.VIII - A.VI - A.V - A.IV - A.II - A.I) RS_0463 balance aggregation (RS_0412.balance + RS_0416.balance + RS_0421.balance) - (RS_0402.balance + RS_0411.balance + RS_0413.balance + RS_0414.balance + RS_0415.balance + RS_0417.balance + RS_0420.balance) if_above(RSD(0)) Off-balance items Vanbilansne stavke right A. Off-balance sheet assets A. Vanbilansna aktiva RS_0072 balance account_codes 88 B. Off-balance sheet liabilities B. Vanbilansne obaveze RS_0465 balance account_codes -89