Decision on the Content and Layout of the Statistical Report for Voluntary Pension Fund Management Companies and Voluntary Pension Funds

RS Official Gazette, No 93 of 1 July 2020 RS RS Pursuant to Article 30, paragraph 3 of the Accounting Law (RS Official Gazette, No 73/2019) and Article 18, paragraph 1, item 3 of the Law on the National Bank of Serbia (RS Official Gazette, Nos 72/2003, 55/2004, 85/2005 – other law, 44/2010, 76/2012, 106/2012, 14/2015, 40/2015 – CC Decision and 44/2018), the Governor of the National Bank of Serbia adopts the following DECISION ON THE CONTENT AND LAYOUT OF THE STATISTICAL REPORT FOR VOLUNTARY PENSION FUND MANAGEMENT COMPANIES AND VOLUNTARY PENSION FUNDS I INTRODUCTORY PROVISIONS 1.This Decision sets out the content and layout of the form for the statistical report for voluntary pension fund management companies (hereinafter:
management companies) and voluntary pension funds, including the content of items in the form. Management companies shall compile the statistical report and submit it to the Business Registers Agency, in accordance with the law governing accounting, and to the National Bank of Serbia, in the manner and within the deadlines prescribed for the submission of financial reports, in accordance with the law governing the operations of voluntary pension funds and pension plans. 2.The form referred to in Section 1 hereof is printed with this Decision and is integral hereto (Schedule 1). Provisions of the decision governing the chart of accounts and the content of accounts in the chart of accounts for management companies shall apply to the content of individual groups of accounts and accounts in the form referred to in paragraph 1 of this Section. Amounts in the form referred to in Section 1 hereof shall be expressed in thousands of dinars and the number of employees in the whole number format. II CONTENT OF ITEMS IN THE STATISTICAL REPORT FORM

RS Official Gazette, No 93 of 1 July 2020
3. In the form referred to in Section 1 hereof, a management company shall
enter data in all columns, according to the content of groups of accounts and accounts designated in the table.
4. Table I DATA ABOUT CERTAIN TYPES OF ASSETS, LIABILITIES,
EXPENSES AND INCOME AND ABOUT THE NUMBER OF EMPLOYEES, item AOP 9001 – Liabilities for dividends and share in the profit, shall disclose a
part of account 447 referring to the amounts which the management company
is obligated to pay to shareholders on account of dividends. Item AOP 9002 – Liabilities for net wages/salaries and allowances, except refundable allowances, shall disclose credit turnover without the opening balance of account 460. Item AOP 9003 – Liabilities for tax on wages/salaries and allowances paid by the employee shall be disclosed without the opening balance of account 461. Item AOP 9004 – Liabilities for contributions on wages/salaries and allowances paid by the employee shall disclose credit turnover without the opening balance of account 462. Item AOP 9005 – Liabilities for taxes and contributions on wages/salaries and allowances paid by the employer shall disclose credit turnover without the opening balance of account 463. Item AOP 9008 – Costs of land rental shall disclose a part of account 542 which refers to these costs. Items AOP 9010 and 9011 shall disclose data from corresponding parts of account 546. Item AOP 9019 – Interest expenses on loans and accounts with banks shall disclose a part of account 562 which refers to interest on loans and accounts with banks. Item AOP 9020 – Fines and penalties shall disclose a part of account 579 which refers to expenses for amounts paid on account of fines for commercial offenses and misdemeanours imposed on the management company, as well as on account of contract penalties and damage compensations to other legal and natural persons. Item AOP 9022 – Income from land rental shall disclose a part of account 610 which refers to this income. Item AOP 9024 – Interest income on accounts and deposits with banks shall disclose a part of account 662 which refers to interest on deposits. Item AOP 9025 – Compensation of damages from insurance undertakings (receivables during the year on account of the insurance policy) shall disclose

RS Official Gazette, No 93 of 1 July 2020 the total value of damage claims under compensation of damages from insurance undertakings during the year. Item AOP 9026 – Procurement of non-current assets during the year – intangible investments, shall disclose data about the amounts of all procurements of intangible investments during the reporting, i.e. previous year. Item AOP 9027 – Procurement of non-current assets during the year – property, equipment and investment property shall disclose data about the amounts of all procurements of property, equipment and investment property during the reporting, i.e. previous year. Item AOP 9028 – Average number of employees as at the end of the month shall be disclosed as the annual average of the number of employees at the end of each month in the reporting, i.e. previous year. The annual average is the sum of employees at the end of each month during the reporting period divided by the number of months of operation. The number of employees is expressed as an integer, without decimals. 5.Table II COMPOSITION OF DIVIDENDS PAID shall disclose data about the amounts of dividends paid during the reporting, i.e. previous year. 6.Table III DONATIONS, GIFTS AND OTHER NON-REFUNDABLE CONTRIBUTIONS IN CASH OR IN KIND shall disclose data about the amounts of donations, gifts and other non-refundable contributions in cash or in kind presented to the population, humanitarian, sports, religious, cultural, socio￾political and other non-profit organisations, as well as to schools and health care institutions, social care institutions and other government institutions and funds. III FINAL PROVISIONS 7.This Decision repeals the Decision on the Content and Layout of the Statistical Report for Voluntary Pension Fund Management Companies and Voluntary Pension Funds (RS Official Gazette, No 87/2014). The provisions of this Decision shall apply to financial statements compiled as at 31 December 2021. 8.This Decision shall enter into force on the eighth day following its publication in the RS Official Gazette. D. No 14 Governor

RS Official Gazette, No 93 of 1 July 2020 30 June 2020 National Bank of Serbia Belgrade dr JorgovankaTabaković, sgd.
Schedule 1
To be filled in by a management company Registration number Activity code TIN Name:
Head office:
STATISTICAL REPORT for the year 20__
I DATA ABOUT CERTAIN TYPES OF ASSETS, LIABILITIES, EXPENSES AND INCOME AND ABOUT THE NUMBER OF EMPLOYEES (in RSD thousand) Group of accounts, account ITEM ADP Current year Previous year 1 2 3 4 5
Part 447 Liabilities for dividends and share in the profit 9001
460 Liabilities for net wages/salaries and allowances, except refundable allowances 9002 461 Liabilities for tax on wages/salaries and allowances paid by the employee 9003 462 Liabilities for contributions on wages/salaries and allowances paid by the employee 9004 463 Liabilities for taxes and contributions on wages/salaries and allowances paid by the employer 9005 530 Depreciation costs 9006 54 Costs of materials, energy and services, and intangible costs 9007
Part 542 Costs of land rental 9008
545 Costs of the insurance premium 9009
Part 546 Costs of taxes 9010
Part 546 Costs of contributions 9011
55 Costs of wages/salaries, allowances and other 9012

RS Official Gazette, No 93 of 1 July 2020 personal expenses 550 Costs of wages/salaries and allowances (gross) 9013 551 Costs of contributions on wages/salaries and allowances paid by the employer 9014 552, 553, 554, 555 Costs of allowances to natural persons (gross) under contracts (services contract, copyright contract, contract on temporary and occasional work and other contracts) 9015 556 Costs of compensations for members of the management 9016 559 Other personal expenses and allowances 9017 562 Interest expenses 9018
Part 562 Interest expenses on loans and accounts with
banks 9019
Part 579 Fines and penalties 9020
61 Other business income 9021
Part 610 Income from land rental 9022
662 Interest income 9023
Part 662 Interest income on accounts and deposits with
banks 9024
Compensation of damages from insurance undertakings (receivables during the year on account of the insurance policy) 9025 Procurement of non-current assets during the year – intangible investments 9026 Procurement of non-current assets during the year – property, equipment and investment property 9027 Average number of employees as at the end of the month (integer) 9028 II COMPOSITION OF DIVIDENDS PAID (in RSD thousand) Sector ADP Current year Previous year Companies (domestic legal persons) 9029 Natural persons 9030 Government institutions and organisations financed from the budget 9031 Financial institutions 9032 Non-profit organisations, foundations and non-profit funds 9033 Foreign natural persons 9034 Foreign legal persons 9035 European financial and development institutions 9036

RS Official Gazette, No 93 of 1 July 2020 III DONATIONS, GIFTS AND OTHER NON-REFUNDABLE CONTRIBUTIONS IN CASH OR IN KIND (in RSD thousand) Residents ADP Humanitarian , sports, religious, cultural, socio￾political and other non￾profit organisations ADP Schools and health care institutions, social care institutions and other government institutions and funds ADP 1 2 3 4 5 6 7 Total 9037 9039 9041 Of which for the procurement and construction of basic means (construction facilities, equipment, etc.) 9038 9040 9042 In ________________________, Legal representative of the management company Date _____________________ __________________________