Chart of Accounts of the Central Bank of Montenegro

CLASS ACCOUNT DESCRIPTION 0 CASH AND CASH EQUIVALENTS 0100 CASH 0200 DEMAND DEPOSITS 0300 TIME DEPOSITS 0400 INVESTMENTS IN SECURITIES 0500 GOLD 0600 ASSETS WITH INTERNATIONAL FINANCIAL INSTITUTIONS 0700 DERIVATIVES 1 FIXED AND OTHER ASSETS 1100 LOANS 1200 RECEIVABLES FROM OPERATING ACTIVITIES 1300 RECEIVABLES FROM EMPLOYEES 1400 TANGIBLE AND INTANGIBLE ASSETS 1500 INVENTORY 1600 OTHER RESOURCES 1900 OTHER ASSETS 2 FINANCIAL LIABILITIES 2100 DEPOSITS FROM RESIDENTS 2200 DEPOSITS FROM NON-RESIDENTS 2300 LOANS PAYABLE 2400 LIABILITIES FOR ACCRUED INTEREST 2500 LIABILITIES FOR SECURITIES 2600 OTHER FINANCIAL LIABILITIES 3 OTHER LIABILITIES 3100 FEE PAYABLES 3200 LIABILITIES FROM OPERATING ACTIVITIES 3300 LIABILITIES TO EMPLOYEES 3400 LIABILITIES TO OTHER NATURAL PERSONS 3500 OTHER LIABILITIES 3900 CLOSING AND OPENING OF BUSINESS BOOKS 4 CAPITAL AND RESERVES 4100 INITIAL CAPITAL 4200 RESERVES 4300 NET PROFIT/LOSS 4400 UNDISTRIBUTED INCOME 4500 LOAN LOSS PROVISIONS 5 FINANCIAL INCOME 5100 INTEREST EXPENSES 5200 GAINS FROM REVERSAL OF PROVISIONS 5300 GAINS ON DISPOSAL OF FINANCIAL ASSETS 5400 FX REVALUATION GAINS 5500 OTHER FINANCIAL INCOME 6 OPERATING INCOME AND OTHER INCOME 6100 FEES 6200 SPECIFIC FEES 6300 LEASE INCOME 6400 SALES 6500 OTHER INCOME 7 FINANCIAL EXPENSES 7100 INTEREST 7200 LOSSES ON DISPOSAL AND IMPAIRMENT OF FINANCIAL ASSETS 7300 FX REVALUATION LOSSES 7400 LIQUIDITY LOANS TO BANKS 7500 OTHER FINANCIAL EXPENSES 8 OPERATING EXPENSES 8100 FEE EXPENSES 8200 EMPLOYEE EXPENSES 8300 ADMINISTRATIVE EXPENSES 8400 BUSINESS OPERATING EXPENSES 8500 OTHER OPERATING EXPENSES 9 OFF-BALANCE SHEET ANNEX THE CHART OF ACCOUNTS OF THE CENTRAL BANK OF MONTENEGRO