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2010-06-07

Schedule 1 to 5: Standardized Financial Statement Formats for Banks

The regulatory authority mandates the use of standardized templates for bank financial reporting, specifically defining the structure for the Balance Sheet, Income Statement, Cash Flow Statement, Statement of Changes in Equity, and Statistical Annex. These schedules prescribe specific account groupings, ADP codes, and line items to ensure uniform data collection and comparability across the banking sector. Banks are required to complete these forms with current and prior year amounts in RSD thousand, including off-balance sheet items and earnings per share calculations.

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National Bank of Serbia

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Schedule 1 BALANCE SHEET as at__________________ (in RSD thousand) Group of accounts, account ITEM ADP code Note number Current year amount Prior year amount 1 2 3 4 5 6 00, 05,07 ASSETS Cash and cash equivalents 0 0 1 01,06 Callable deposits and credits 0 0 2 02,08 Interest, fees and commission receivables, change in fair value of derivatives and other receivables 0 0 3 10,11,20,21 Loans, advances and deposits 004 12 (except for 128), 22 Securities (excluding own shares) 005 13, 23 Equity investments 006 16,26 Other lending 007 33 Intangible assets 008 34,35 Property, plant and equipment and investment property 0 0 9 36 Non-current assets held for sale and discontinued operations 0 1 0

37 Deferred tax assets 0 1 1 03,09,19, 29,30,38 Other assets 0 1 2 842 Losses in excess of capital 0 1 3 TOTAL ASSETS (from 001 to 013) 0 1 4 Completed by bank

Registration number Activity code TIN Completed by the Business Registers Agency

1 2 3 19 20 21 22 23 24 25 26 Type of activity Name: Head office:

Group of accounts, account ITEM ADP code Note number Current year amount Prior year amount 1 2 3 4 5 6 400,500 LIABILITIES Transaction deposits 1 0 1 401,402,403,404,405, 501,502,503,504,505 Other deposits 1 0 2 406,407,408,409, 506,507,508,509 Borrowings 1 0 3 41,51 Liabilities arising from securities 104 42,52 Interest, fees and commissions payable and change in fair value of derivatives 1 0 5 from 450 to 454 Provisions 106 456, 457 Tax liabilities 107 434, 455 Liabilities from profit 108 46 Liabilities arising from non-current assets held for sale and discontinued operations 1 0 9 47 Deferred tax liabilities 110 43 (except for 434), 44,48,49,53,58,59 Other liabilities 1 TOTAL LIABILITIES (from 101 to 111) 1 1 2 80 (except for 803), minus 128 CAPITAL Equity 1 1 3 81 Reserves from profit 1 1 4 82 (except for 823) Revaluation reserves 1 1 5 823 Unrealized losses on securities available for sale 1 1 6 83 Profit 1 1 7 84 (except for 842) Losses up to the level of capital 118

TOTAL CAPITAL (from 113 to 115+117- 116-118) 1 1 9 TOTAL LIABILITIES (112+119) 1 2 0

OFF-BALANCE SHEET ITEMS (from 122 to 126) 1 2 1 90, and/or 95 Funds managed on behalf of third parties 1 2 2 91 (except for 911 and 916), and/or 96 (except for 961 and 966) Assumed future liabilities 123 911,916,932, and/or 961,966,982 Guarantees, sureties and collaterals received 1 2 4 92, and/or 97 Derivatives 125 93 (except for 932), and/or 98 (except for 982) Other off-balance sheet items 126 In _______________, on ____________ Person responsible for preparing the financial statement

Legal representative of the bank

Schedule 2 Completed by bank

Registration number Activity code TIN Completed by the Business Registers Agency

1 2 3 19 20 21 22 23 24 25 26 Type of activity Name: Head office: INCOME STATEMENT from 1 January to 31 December 200x (in RSD thousand) Group of accounts, 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) 204 71 Income from fees and commissions 205 61 Expenses on fees and commissions 206 Gains from fees and commissions (205-206) 2 0 7 Losses on fees and commissions (206-205) 208 720-620 Net gains from sale of securities at fair value through income statement 2 0 9 620-720 Net losses on sale of securities at fair value through income statement 2 1 0 721-621 Net gains from sale of securities available for sale 2 1 1 621-721 Net losses on sale of securities available for sale 2 1 2 722-622 Net gains from sale of securities held to maturity 2 1 3 622-722 Net losses on sale of securities held to maturity 2 1 4 723-623 Net gains from sale of interest (stake) 2 1 5 623-723 Net losses on sale of interest (stake) 2 1 6 724-624 Net gains from sale of other investment 2 1 7 624-724 Net losses on sale of other investment 2 1 8 78-68 Net exchange rate gains 2 1 9 68-78 Net exchange rate losses 2 2 0 766 Income from dividends and stakes 2 2 1 74, 76 other than 766 and Other operating income 2 769 75 - 65 Net income from indirect write-off of lending and provisioning 2 2 3 65 - 75 Net expenses on indirect write-off of lending and provisioning 2 2 4 63 Wages, compensations of wages and other personal expenses 2 2 5 642 Depreciation expenses 2 2 6 64, (other than 642), 66 (other than 669) Operating and other expenses 2 2 7 77 Income from change in value of assets and liabilities 2 2 8 67 Expenses on change in value of assets and liabilities 2 2 9 PROFIT FROM REGULAR OPERATIONS (203- 204+207-208+209-210+211-212+213-214+215- 216+217-218+219-220+221+222+223-224-225-226- 227+228-229) 230 LOSSES FROM REGULAR OPERATIONS (204- 203+208-207+210-209+212-211+214-213+216- 215+218-217+220-219-221-222+224- 223+225+226+227-228+229) 2 3 1 769 - 669 NET PROFIT FROM DISCONTINUED OPERATIONS 2 3 2 669 - 769 NET LOSSES FROM DISCONTINUED OPERATIONS 2 3 3 RESULT FOR THE PERIOD – PROFIT BEFORE TAX (230-231+232-233) 2 3 4 RESULT FOR THE PERIOD – LOSSES BEFORE TAX (231-230+233-232) 2 3 5 850 Profit tax 2 3 6 861 Profit from created deferred tax assets and reduction of deferred tax liabilities 2 3 7 860 Loss from reduction in deferred tax assets and creation of deferred tax liabilities 2 3 8 PROFIT (234-235-236+237-238) 2 3 9 LOSSES (235-234+236+238-237) 2 4 0 Earnings per share (in dinars, without paras) 2 4 1 Basic earnings per share (in dinars, without paras) 2 4 2 Diluted earnings per share (in dinars, without paras) 2 4 3 In _______________, on ____________ Person responsible for preparing the financial statement

Legal representative of the bank

Schedule 3 Completed by bank

Registration number Activity code TIN Completed by the Business Registers Agency

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

  1. Inflow from interest 3 0 2

  2. Inflow from fees and commissions 3 0 3

  3. Inflow from other operating income 3 0 4

  4. Inflow from dividends and share in profit 3 0 5 II. Cash outflow from operating activities (307–311) 3 0 6

  5. Outflow from interest 3 0 7

  6. Outflow from fees and commissions 3 0 8

  7. Outflow from gross salaries, benefits and other personal expenses 3 0 9

  8. Outflow from taxes, contributions and other duties charged to income 3 1 0

  9. Outflow from other operating expenses 3 1 1 III. Net cash inflow from operating activities before increase or decrease in placements and deposits (301 minus 306) 3 1 2 IV. Net cash outflow from operating activities before increase or decrease in placements and deposits (306 minus 301) 3 1 3 V. Decrease in placements, and increase in deposits taken (315–317) 3 1 4

  10. Decrease in loans and placements with banks and customers 3 1 5

  11. Decrease in securities at fair value through income statement, tradeable investment and short-term securities held to maturity 3 1 6

  12. Increase in deposits with banks and customers 3 1 7 VI. Increase in placements, and decrease in deposits taken (319–321) 3 1 8

  13. Increase in loans and placements with banks and customers 3 1 9

  14. Increase in securities at fair value through income statement, tradeable investment and short-term securities held to maturity 3 2 0

  15. Decrease in deposits with banks and customers 3 2 1 VII. Net cash inflow from operating activities before profit tax (312 minus 313 plus 314 minus 318 ) 3 2 2 VIII. Net cash outflow from operating activities before profit tax (313 plus 318 minus 312 minus 314) 3 2 3

  16. Profit tax paid 3 2 4

  17. Dividends paid 3 2 5 IX. Net cash inflow from operating activities (322 minus 323 minus 324 minus 325) 3 2 6 X. Net cash outflow from operating activities (323 minus 322 plus 324 plus 325) 3 2 7 B. CASH FLOW FROM INVESTING ACTIVITIES I. Cash inflow from investing activities (329–333) 3 2 8

  18. Inflow from investment in long-term securities 3 2 9

  19. Inflow from sale of share 3 3 0

  20. Inflow from sale of intangible assets and fixed assets 3 3 1

  21. Inflow from sale of investment real estate 3 3 2

  22. Other inflow from investing activities 3 II. Cash outflow from investing activities (335–339) 3 3 4

  23. Outflow for investment in long-term securities 3 3 5

  24. Outflow for purchase of share 3 3 6

  25. Outflow for purchase of intangible assets and fixed assets 3 3 7

  26. Outflow for obtaining investment real estate 3 3 8

  27. Other outflow from investing activities 3 3 9 III. Net cash inflow from investing activities (328 minus 334) 3 4 0 IV. Net cash outflow from investing activities (334 minus 328) 3 4 1 C. CASH FLOW FROM FINANCING ACTIVITIES I. Cash inflow from financing activities (343–348) 3 4 2

  28. Inflow from capital increase 3 4 3

  29. Net cash inflow from subordinated liabilities 3 4 4

  30. Net cash inflow from loans taken 3 4 5

  31. Net inflow from securities 3 4 6

  32. Inflow from sale of own shares 3 4 7

  33. Other inflow from financing activities 3 4 8 II. Cash outflow from financing activities (350–354) 3 4 9

  34. Outflow from purchase of own shares 3 5 0

  35. Net cash outflow from subordinated liabilities 3 5 1

  36. Net cash outflow from loans taken 3 5 2

  37. Net outflow from securities 3 5 3

  38. Other outflow from financing activities 3 5 4 III. Net cash inflow from financing activities (342 minus 349) 3 5 5 IV. Net cash outflow from financing activities (349 minus 342) 3 5 6 D. TOTAL NET CASH INFLOW (301 plus 314 plus 328 plus 342) 3 5 7 E. TOTAL NET CASH OUTFLOW (306 plus 318 plus 324 plus 325 plus 334 plus

  1. 3 5 8 F. NET INCREASE IN CASH (357 minus 358) 3 5 9 G. NET DECREASE IN CASH (358 minus 357) 3 6 0 H. CASH AT THE BEGINNING OF THE YEAR (Note: ______) (361, col. 3 = 001, col. 6) 3 6 1 I. POSITIVE EXCHANGE RATE DIFFERENTIALS 3 6 2 J. NEGATIVE EXCHANGE RATE DIFFERENTIALS 3 6 3 K. CASH AT THE END OF THE REPORTING PERIOD (Note:) 359 minus 360 plus 361 plus 362 minus 363) (364, col. 3 = 001, col. 5 and 364, col. 4 = 001, col. 6) (364, col. 4 = 361, col. 3) 3 6 4

In _______________, on ____________ Person responsible for preparing the financial statement

Legal representative of the bank

Completed by bank Schedule 4 Registration number Activity code TIN Completed by the Business Registers Agency 1 2 3 19 20 21 22 23 24 25 26 Type of activity Bank name: Head office: STATEMENT OF CHANGES IN EQUITY from ______________ to ________________ 20___ (in RSD thousand) No. DESCRIPTION ADP Share capital (acc. 800) ADP Other capital (acc. 801) ADP Unpaid subscribed share capital (acc. 803) ADP Premium on issue of shares (acc. 802) ADP Reserves from profit and other reserves (group of accounts 81) ADP Revaluation reserves (group of accounts 82, except for acc.823) ADP Profit (group of accounts 83) ADP Losses up to the level of capital (acc. 840, 841) ADP Own shares (acc. 128) ADP Unrealized losses on securities available for sale (acc.823) ADP Total (col. 2+3+5+6+7+8- 9-10-11) ADP Losses in excess of capital (acc. 842) 1 2 3 4 5 6 7 8 9 10 11 12 13 1. Balance as at 1 January of the prior year _________________ 401 414 427 440 453 466 479 492 505 518 531 544 2. Adjustment for material errors and changes in accounting policies in the prior year – increase 402 415 428 441 454 467 480 493 506 519 532 545 3. Adjustment for material errors and changes in accounting policies in the prior year – decrease 403 416 429 442 455 468 481 494 507 520 533 546 4. Adjusted opening balance as at 1 January of the prior year ________ (no. 1+2-3) 404 417 430 443 456 469 482 495 508 521 534 547 5. Total increase in the prior year 405 418 431 444 457 470 483 496 509 522 535 548 6. Total decrease in the prior year 406 419 432 445 458 471 484 497 510 523 536 549 7. Balance as at 31 December of the prior year ____ (no. 4+5-6) 407 420 433 446 459 472 485 498 511 524 537 550 8. Adjustment for material errors and changes in accounting policies in the current year – increase 408 421 434 447 460 473 486 499 512 525 538 551 9. Adjustment for material errors and changes in accounting policies in the current year – decrease 409 422 435 448 461 474 487 500 513 526 539 552 10. Adjusted opening balance as at 1 January of the current year

(no. 7+8-9) 410 423 436 449 462 475 488 501 514 527 540 553 11. Total increase in the current year 411 424 437 450 463 476 489 502 515 528 541 554 12. Total decrease in the current year 412 425 438 451 464 477 490 503 516 529 542 555 13. Balance as at 31 December of the current year _______ (no. 10+11-12) 413 426 439 452 465 478 491 504 517 530 543 556 In ________________________, Person responsible for preparing the financial statement Legal representative of the bank on _____200

Schedule 5 Completed by bank

Registration number Activity code TIN Completed by the Business Registers Agency

1 2 3 19 20 21 22 23 24 25 26 Type of activity Name: Head office: STATISTICAL ANNEX for 20 ____ (in RSD thousand) Group of accounts, account I T E M ADP code Current year Prior year 1 2 3 4 5 630 Expenses for wages 601 631 Expenses for compensations of wages 602 632 Expenses for tax on wages and compensations of wages 603 633 Expenses for contributions for wages and compensations of wages 604 634 Expenses for fees for temporary and occasional work 605 635 Other personal expenses 606 642 Depreciation expenses 607 part 643 Insurance premium expenses 608 part 643 Compensation of employee costs 609 part 641 Rental expenses 610 644 Tax expenses 611 645 Contribution expenses 612 part 746 Rental income 613 68 Exchange rate losses 614 78 Exchange rate gains 615 30 Inventories 616 Average number of employees based on the balance at the end of each month of the business year (integer) 617 Number of ordinary shares 618 Number of preference shares 619 Nominal value of ordinary shares 620 Nominal value of preference shares 621 In _______________, on ____________ Person responsible for preparing the financial statement

Legal representative of the bank

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