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2007-04-17

National Bank of Serbia Regulatory Financial Statement Schedules

The National Bank of Serbia mandates the use of standardized schedules for banks and financial institutions to report their financial position and performance. These documents prescribe detailed templates for the Balance Sheet, Income Statement, Cash Flow Statement, Statement of Changes in Equity, and a Statistical Annex. The requirements ensure uniform data collection regarding assets, liabilities, capital, operating results, and specific statistical indicators in Serbian dinars.

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Schedule 1 To be filled in by bank or other financial institution

Registration number Activity code Tax ID number To be filled in by the National Bank of Serbia

1 2 3 19 20 21 22 23 24 25 26 Type of activity Name : Head office: BALANCE SHEET as at __________________ (in RSD thousand) Amount from the current year Account group, account ITEM ADP code Note number Gross Value adjustment Net Amount from the prior year 1 2 3 4 5 6 7 8 00 ASSETS Cash and cash equivalents 0 0 1 01 Deposits with the central bank and securities refinanceable with the central bank 0 0 2 11, 16, 22, 27 Receivables in respect of interest and fees 0 0 3 10, 12, 13, 15, 17, 18, Lending to domestic banks 0 0 4 20, 21, 23, 24, 25, 26, 28, 29 Lending to clients 0 0 5 30 Securities and other tradable instruments 0 0 6 31 Investments in securities held to maturity 0 0 7 32 Share in capital and other securities available for sale 0 0 8 Share in capital of related legal entities disclosed according to the equity method (only in the consolidated balance sheet) 0 0 9 378 Fixed assets intended for sale and assets from discontinued operations 0 1 0 391 Rebate on profit tax 0 1 1 333 Goodwill 0 1 2 33, except 333 Intangible investments 0 1 3 345 Investment property 0 1 4 34, except 345 Fixed assets 0 1 5 37, 38, except 378 Accruals, prepayments, other assets 0 1 6 390 Deferred tax assets 0 1 7 820 Losses in excess of capital 0 1 8 TOTAL ASSETS (from 001 to 018) 0 1 9

2 Account group, account ITEM ADP code Note number Amount from the current year Amount from the prior year 1 2 3 4 5 6

40, 41, 43, 45, 46, 48 LIABILITIES Liabilities to domestic banks 1 0 1 50, 51, from 521 to 524, 53, 54, 55, from 561 to 564, 57 Liabilities to clients 102 42, 47, from 525 to 529, from 565 to 569 Liabilities in respect of interest and fees 103 580, 581 Liabilities in respect of securities 104 582 Liabilities from profit 105 891 Liabilities in respect of current tax on profit 106 807 Liabilities in respect of fixed assets intended for sale and assets from discontinued operations 107 from 583 to 589 Other operating obligations 108 800, 801, 803 Provisioning 109 59, 806, 809 Accruals, deferred income, other liabilities 110 890 Deferred tax liabilities 111

TOTAL LIABILITIES (from 101 to 111) 112

810, 811, 812, 819, less 35 CAPITAL Equity and other capital 113 813, 814 Reserves 114 817, 818, less 815 and 816 Accumulated gains 115 815, 816, less 817 and 818 Accumulated losses 116 Cumulative exchange rate gains (only in the consolidated balance sheet) 1 1 7 Cumulative exchange rate losses (only in the consolidated balance sheet) 1 1 8 TOTAL CAPITAL (113+114+115- 116+117-118) 1 1 9 Participating interest of minority shareholders (only in the consolidated balance sheet) 1 2 0 TOTAL LIABILITIES (112+119) 121

OFF-BALANCE SHEET ITEMS (from 123 to 125) 122 90 Activities in the name and for the account of third parties 123 91, 92, 93 Guaranties, warranties, property provided as collateral and irrevocable liabilities 124 94 Other off-balance sheet items 125 In _______________, on ____________ Person responsible for financial statement preparation

Legal representative of the Bank

3 Schedule 2 To be filled in by bank or other financial institution

Registration number Activity code Tax ID number To be filled in by the National Bank of Serbia

1 2 3 19 20 21 22 23 24 25 26 Type of activity Name: Head office: INCOME STATEMENT from ____________ to _____________ (in RSD thousand) Account group, account ITEM ADP code Note number Current year Prior year 1 2 3 4 5 6 70 OPERATING INCOME AND EXPENSES Interest income 2 0 1 60 Interest expenses 2 0 2 Interest gains (201-202) 2 0 3 Interest losses (202-201) 2 0 4 71 Income from fees and commissions 2 0 5 61 Expenses on fees and commissions 2 0 6 Gains from fees and commissions (205-206) 2 0 7 Losses on fees and commissions (206-205) 2 0 8 722, less 620 Net gains from sale of securities and investments 2 0 9 620, less 722 Net losses on sale of securities and investments 2 1 0 721, less 621 Net exchange rate gains 2 1 1 621, less 721 Net exchange rate losses 2 1 2 Net income from investment in related legal entities according to the equity method (only in the consolidated balance sheet) 2 1 3 Net expenses on investment in related legal entities according to the equity method (only in the consolidated balance sheet) 2 1 4 720 Income from dividends and investments 2 1 5 73 and from 760 to 766 Other operating income 2 1 6 65 Provisioning and expenses on indirect write-offs of investments 2 1 7 63, 64, from 660 to 666 Other operating expenses 2 1 8 77 Income from change in the value of assets and liabilities 2 1 9 67 Expenses on change in the value of assets and liabilities 2 2 0

PROFIT FROM REGULAR OPERATIONS (203-204+207- 208+209-210+211-212+213-214+215+216-217-218+219- 220) 2 2 1

LOSSES FROM REGULAR OPERATIONS (204-203+208- 207+210-209+212-211+214-213-215-216+217+218- 219+220) 2 769-669 PROFIT FROM DISCONTINUED OPERATIONS 2 2 3

4 669-769 LOSSES FROM DISCONTINUED OPERATIONS 2 2 4 PROFIT BEFORE TAX (221-222+223-224) 2 2 5 LOSSES BEFORE TAX (222-221+224-223) 2 2 6 847 Tax on profit 2 2 7 831 Profit from created deferred tax assets and reduction in deferred tax liabilities 2 2 8 830 Losses on reduction in deferred tax assets and creation of deferred tax liabilities 2 2 9 PROFIT (225-226-227+228-229) 2 3 0 LOSSES (226-225+227-228+229) 2 3 1 NET PROFIT ATTIBUTABLE TO MINORITY SHAREHOLDERS (only in the consolidated balance sheet) 2 3 2 NET PROFIT ATTRIBUTABLE TO OWNERS OF THE PARENT LEGAL ENTITY (only in the consolidated balance sheet) 2 3 3 EARNINGS PER SHARE 2 3 4 Basic earnings per share 2 3 5 Diluted earnings per share 2 3 6 In _______________, on ____________ Person responsible for financial statement preparation

Legal representative of the Bank

5 Schedule 3 To be filled in by bank or other financial organization

Registration number Activity code TAX ID number To be filled in by the National Bank of Serbia

1 2 3 19 20 21 22 23 24 25 26 Type of activity Name: Head office: CASH FLOW STATEMENT from ____________ to _____________ (in RSD thousand) Amount ITEM ADP code Current year Prior year 1 2 3 4 А. CASH FLOWS FROM OPERATING ACTIVITIES I. Cash inflows from operating activities (from 302 to 305) 3 0 1

  1. Interest 3 0 2
  2. Fees 3 0 3
  3. Other operating income 3 0 4
  4. Dividends and profit share 3 0 5 II. Cash outflows from operating activities (from 307 to 311) 3 0 6
  5. Interest 3 0 7
  6. Fees 3 0 8
  7. Gross earnings, compensation of earnings and other personal expenses 3 0 9
  8. Taxes, contributions and other duties charged to income 3 1 0
  9. Other operating expenses 3 1 1 III. Net operating cash inflow before increase or decrease in investment and deposits (301 minus 306) 3 1 2 IV. Net operating cash outflow before increase or decrease in investment and deposits (306 minus 301) 3 1 3 V. Decrease in lending and increase in deposits received (from 315 to 319) 3 1 4
  10. Decrease in credit and lending to banks and other financial organizations 3 1 5
  11. Decrease in credit and lending by clients 3 1 6
  12. Decrease in stock of securities and other tradable investments and short-term securities held to maturity 3 1 7
  13. Increase in deposits from banks and other financial organizations 3 1 8
  14. Increase in deposits from clients 3 1 9 VI. Increase in lending and decrease in deposits received (from 321 to 325) 3 2 0
  15. Increase in credit and lending to banks and other financial organizations 3 2 1
  16. Increase in credit and lending by clients 3 2 2
  17. Increase in stock of securities and other tradable investment and short-term securities held to maturity 3 2 3
  18. Decrease in deposits from banks and other financial organizations 3 2 4
  19. Decrease in deposits from clients 3 2 5 VII. Net operating cash inflow before profit tax (312 minus 313 plus 314 minus 320 ) 3 2 6 VIII. Net operating cash outflow before profit tax (313 plus 320 minus 312 minus 314) 3 2 7

6 20. Profit tax paid 3 2 8 21. Dividends paid 3 2 9 IX. Net operating cash inflow (326 minus 327 minus 328 minus 329) 3 3 0 X. Net operating cash outflow (327 plus 328 plus 329 minus 326) 3 3 1 B. CASH FLOWS FROM INVESTING ACTIVITIES I. Cash inflows from investing activities (from 333 to 335) 3 3 2

  1. Long-term investment in securities 3
  2. Sale of interest and stake in equity 3 3 4
  3. Sale of intangible investments and fixed assets 3 3 5 II. Cash outflows from investing activities (from 337 to 339) 3 3 6
  4. Investment in long-term securities 3 3 7
  5. Purchase of interest and stake in equity 3 3 8
  6. Purchase of intangible investments and fixed assets 3 3 9 III. Net cash inflow from investing activities (332 minus 336) 3 4 0 IV. Net cash outflow from investing activities (336 minus 332) 3 4 1 C. CASH FLOWS FROM FINANCING ACTIVITIES I. Cash inflows from financing activities (from 343 to 346) 3 4 2
  7. Capital increase 3 4 3
  8. Long-term credit and subordinated liabilities 3 4 4
  9. Short-term credit disbursements, net 3 4 5
  10. Securities, net 3 4 6 II. Cash outflows from financing activities (from 348 to 351) 3 4 7
  11. Repurchase of own shares 3 4 8
  12. Repayment of long-term credit and subordinated liabilities 3 4 9
  13. Short-term credit disbursements, net 3 5 0
  14. Securities, net 3 5 1 III. Net cash inflow from financing activities (342 minus 347) 3 5 2 IV. Net cash outflow from financing activities (347 minus 342) 3 5 3 D. TOTAL NET INFLOW OF CASH (301 plus 314 plus 332 plus 342) 3 5 4 E. TOTAL NET OUTFLOW OF CASH (306 plus 320 plus 328 plus 329 plus 336 plus
  1. 3 5 5 F. NET INCREASE IN CASH (354 minus 355) 3 5 6 G. NET DECREASE IN CASH (355 minus 354) 3 5 7 H. CASH AT THE BEGINNING OF THE YEAR (Note: ______) (358, col. 3 = 001, col. 8) 3 5 8 З. EXCHANGE RATE GAINS 3 5 9 I. EXCHANGE RATE LOSSES 3 6 0 Ј. CASH AT END-PERIOD (Note:) 356 minus 357 plus 358 plus 359 minus 360) (361, col. 3 = 001, col. 7 and 361, col. 4 = 001, col. 8) (361, col. 4 = 358, col. 3) 3 6 1

In _______________, on ____________ Person responsible for financial statement preparation

Legal representative of the Bank

To be filled in by bank or other financial organization Schedule 4 Registration number Activity code Tax ID number To be filled in by the National Bank of Serbia 1 2 3 19 20 21 22 23 24 25 26 Type of activity Name of a bank of other financial organization: Head office: STATEMENT OF CHANGES IN EQUITY from __________to - ________________ 20 (in RSD thousand) DESCRIPTION Share capital (acc. 810,811) Other capital (acc.н 819) Unpaid subscribed capital (acc. 350) Premium on issue of shares (acc. 812) Reserves (acc. 814) Revaluati on reserves (acc. 813) Retained earnings (acc. 817, 818) Losses up to the level of capital (рн 815, 816) Own shares (acc. 355) Total (col. 2+3- 4+5+6+7+ 8-9-10) Losses in excess of capital (acc. 820) No 1 АDP 2 АDP 3 АDP 4 АDP 5 АDP 6 АDP 7 АDP 8 АDP 9 АDP 10 АDP 11 АDP 12

  1. Balance as at 1 January of the prior year _________________ 401 414 427 440 453 466 479 492 505 518 531
  2. Adjustment for material errors and changes in accounting policies in the prior year – increase 402 415 428 441 454 467 480 493 506 519 532
  3. Adjustment for material errors and changes in accounting policies in the prior year – decrease 403 416 429 442 455 468 481 494 507 520 533
  4. Adjusted opening balance as at 1 January of the prior year ________ (no. 1+2-3) 404 417 430 443 456 469 482 495 508 521 534
  5. Total decrease in the prior year 405 418 431 444 457 470 483 496 509 522 535
  6. Total decrease in the prior year 406 419 432 445 458 471 484 497 510 523 536
  7. Balance as at 31 December of the prior year ____ (no. 4+5-6) 407 420 433 446 459 472 485 498 511 524 537
  8. Adjustment for material errors and changes in accounting policies in the current year – increase 408 421 434 447 460 473 486 499 512 525 538
  9. Adjustment for material errors and changes in accounting policies in the current year – decrease 409 422 435 448 461 474 487 500 513 526 539

Adjusted opening balance as at 1 January of the current year ___________ (no. 7+8-9) 410 423 436 449 462 475 488 501 514 527 540 11. Total increase in the current year 411 424 437 450 463 476 489 502 515 528 541 12. Total decrease in the current year 412 425 438 451 464 477 490 503 516 529 542 13. Balance as at 31 December of the current year _______ (no. 10+11-12) 413 426 439 452 465 478 491 504 517 530 543 In ________________________, Person responsible for financial statement preparation Legal representative of the Bank on _____200

Schedule 5 To be filled in by bank or other financial organization

Registration number Activity code Tax ID number To be filled in by the National Bank of Serbia

1 2 3 19 20 21 22 23 24 25 26 Type of activity Name: Head office: STATISTICAL ANNEX for the year 20 ____ (in RSD thousand) Account group, account ITEM ADP code Current year Prior year 1 2 3 4 5 from 000 to 002 and 008 Cash and cash equivalents in dinars (balance at year-end) 601 from 10 to 13 and from 20 to 24 Credit and lending to banks and clients in dinars (debit balance at year-end) 602

from 10 to 13 and from 20 to 24 Credit and lending to banks and clients in dinars (credit balance at year-end) 603

10, 11, 13, 15, 16 and 18 Short-term credit and lending to banks (balance at year-end) 604 10, 15, 20, 21, 25 and 26 Revocable and short-term credit and lending to banks and clients (balance at year-end) 605

12, 17, 23 and 28 Long-term credit and lending to banks and clients (balance at year-end) 606 375 part Value added tax 607 from 400 to 403 Dinar demand deposits from banks (balance at year-end) 608 from 410 to 413 Dinar short-term deposits from banks (balance at year-end) 609 from 430 to 432 Dinar long-term deposits from banks (balance at year-end) 610 from 430 to 436 Dinar long-term deposits and credits from banks (balance at year-end) 611 from 450 to 453 Foreign currency demand deposits from banks (balance at year-end) 612

from 460 to 463 Foreign currency short-term deposits from banks (balance at year-end) 613 from 480 to 482 Foreign currency long-term deposits from banks (balance at year-end) 614 from 480 to 486 Foreign currency long-term deposits and credits from banks (balance at year-end) 615 50 Dinar demand deposits from clients (balance at year-end) 616 51 Dinar short-term deposits from clients (balance at year-end) 617 from 530 to 534 Dinar long-term deposits from clients (balance at year-end) 618 from 530 to 538 Dinar long-term deposits and credits from clients (balance at year-end) 619 54 Foreign currency demand deposits from clients (balance at year-end) 620 55 Foreign currency short-term deposits from clients (balance at year-end) 621 from 570 to 574 Foreign currency long-term deposits from clients (balance at year-end) 622 from 570 to 578 Foreign currency long-term deposits and credits from clients (balance at year-end) 623 583 and 584 Liabilities in respect of net earnings and compensation of earnings (claims) 624 585 part Liabilities in respect of tax on earnings and compensation of earnings to be borne by employee (claims) 625

585 part Liabilities in respect of value added tax 626 585 part Liabilities in respect of turnover and excise tax 627 585 part Liabilities in respect of contributions from earnings and compensation of earnings to be borne by employees (claims) 628

585 part Liabilities in respect of taxes and customs duties 629 59 Accruals and deferred income (balance at year-end) 630 60 Interest expenses 631 600 Interest expenses of subsidiary and related banks 632 from 601 to 607 Interest expenses arising from relations with other legal and natural persons 633 610 and 611 Costs of payment transactions 634

632 and 633 Costs of taxes and contributions for earnings borne by the employer 635 640 part Costs of material 636 640 part Costs of fuel and energy 637 641 Costs of production services 638 642 Amortization costs 639 643 part Costs of non-production services 640 643 part Costs of representation 641 643 part Costs of insurance premiums 642 643 part Costs of membership fees 643 644 Costs of taxes 644 645 Costs of contributions 645 646 Other non-material costs 646 70 Interest income 647 700 Interest income from subsidiary and related banks 648 from 701 to 707 Interest income arising from relations with other legal and natural persons 649 735 part Income from premiums, subsidies, etc. 650 Average number of employees calculated on the basis of the number of employees as at the end of the month (integer) 651

Number of ordinary shares 652 Number of preferred shares 653 Nominal value of ordinary shares 654 Nominal value of preferred shares 655

In _______________, on ____________ Person responsible for financial statement

Legal representative of the Bank

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