Decision on the Content and Layout of Financial Statement Forms for Insurance Undertakings

RS Official Gazette, No 93/2020 and 115/2023
In accordance with Article 30, paragraph 3 of the Law on Accounting (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 hereby issues the following DECISION ON THE CONTENT AND LAYOUT OF FINANCIAL STATEMENT FORMS FOR INSURANCE UNDERTAKINGS
I. INTRODUCTORY PROVISIONS

1. This Decision sets forth the content and layout of forms of financial statements of
   insurance undertakings (hereinafter: the undertaking) and the content of items in the forms Balance Sheet, Profit and Loss Account, Other Comprehensive Income, Cash Flow Statement and Statement of Changes in Equity, and the content of the notes to financial statements. The forms referred to in paragraph 1 hereof are enclosed herewith as Schedules 1, 2, 3, 4 and 5 and form an integral part of this Decision. The content of individual classes of accounts, groups of accounts and accounts in forms referred to in paragraph 1 hereof is set forth by the decision regulating the Chart of Accounts for insurance undertakings and the content of specific accounts in that chart of accounts. Amounts in the forms referred to in paragraph 1 of this item shall be stated in thousands of dinars, or in conformity with the requirements of the form.
2. When completing the Balance Sheet, Profit and Loss Account and Other
   Comprehensive Income forms, the data shall be entered under the appropriate items in column 2, and under the automatic data processing (ADP) codes in column 3 containing groups of accounts and accounts specified in column 1, while data in the Cash Flow Statement form shall be entered under the appropriate items in column 1, and/or the ADP codes in column 2, in accordance with the content specified by this Decision.
3. The undertaking shall submit financial statements and the respective notes with the
   balance as at 31 December of the current year, in line with the law governing accounting – by using the forms referred to in Section 1 hereof. The undertaking that has undergone change of status due to merger, division or separation (hereinafter: change of status) shall submit its financial statements with the balance as at the day before the date when the status change was registered, in line with the law governing accounting. Financial statements shall also be submitted in the case of instigating or closing bankruptcy proceedings and in the case of liquidation of the undertaking. Financial statements shall be submitted to the Serbian Business Registers Agency (hereinafter: the Agency), in line with the law governing accounting, and to the National Bank of Serbia – to the organisational unit responsible for insurance supervision, in line with the Insurance Law (RS Official Gazette, No 139/14) – in one copy.

The undertaking that, in line with the Insurance Law, states profit and/or surplus and loss and/or shortfall for specific types of insurance activities it performs shall submit, in addition to the aggregate profit and loss account, individual profit and loss accounts for those insurance activities, and shall be required to specify, in the header of such profit and loss accounts, the type of insurance activity to which the account refers, as follows:
– life insurance (Article 8, item 1 of the Insurance Law); – life insurances other than life insurance (Article 8, items 2 to 7 of the Insurance Law); – life insurances, aggregately (Article 8 of the Insurance Law); – accident insurance and voluntary health insurance (Article 10, paragraph 2, item 1 of the Insurance Law); – motor insurance (Article 10, paragraph 2, item 2 of the Insurance Law); – marine and transport insurance (Article 10, paragraph 2, item 3 of the Insurance Law); – aircraft insurance (Article 10, paragraph 2, item 4 of the Insurance Law); – property insurances (Article 10, paragraph 2, item 5 of the Insurance Law); – liability insurance (Article 10, paragraph 2, item 6 of the Insurance Law); – credit and surety insurance (Article 10, paragraph 2, item 7 of the Insurance Law); – non-life insurances not divided into sub-groups (Article 9, items 16 to 18 of the Insurance Law); – non-life insurances, aggregately (Article 9 of the Insurance Law). A comparative overview of revenues and expenses in pursuing motor liability insurance activities, which the undertaking compiles in line with the law governing compulsory traffic insurance, is an integral part of the annual financial statement of the undertaking, and must contain data on the results (financial result and technical result, determined in accordance with the rules of the insurance profession) and on the structure of expenses and/or revenues from compulsory motor liability insurance, including the following:
– gross premium (with number of concluded motor liability insurances); – expense loading; – insurance administration costs; – settled claims; – increase/decrease in outstanding claims; – increase/decrease in unearned premium reserves; – contribution to insurance guarantee fund; – contribution to relevant health insurance fund; – loss prevention loading;

– expenses in respect of policy sale commissions; – recourse claims.
4. To ensure that aggregated data are presented, the undertaking that has undergone
change of status or sale shall submit the data for the period before the change of status or sale together with the financial statements. For the period up to the date of the change of status or sale, the company shall submit data on financial statement forms, with the note: “Period up till the date of change of status or sale”. When submitting the data for the period referred to in paragraph 2 hereof, the undertaking shall ensure comparability of the data for the previous and the current year according to the type of insurance, and ensure that the data are not repeated for different undertakings. If change of status or sale has taken place in the current year, the data for the undertaking that has been wound up shall be reported in the following manner:

• in the Balance Sheet form, entries in column 5 shall present the balance at the end of
  the current period (the date of change of status or sale), entries in column 6 shall present the balance at the end of the previous period (which is same as the opening balance of the current period), and entries in column 7 shall present the balance at the beginning of the earliest comparable period (opening balance of the previous period);
• in the Profit and Loss Account and Statement of Other Comprehensive Income forms,
  entries in column 5 shall present data on business operation in the period from 1 January of the current year till the date of the change of status or sale, while entries in column 6 shall present data on business operation for the entire previous year;
• in the Cash Flow Statement form, entries in column 3 shall present data on cash flow
  for the period from 1 January of the current year till the date of the change of status or sale, while entries in column 4 shall present data on business operation for the entire previous year. If change of status or sale took place in the previous year, the data for the undertaking that has been wound up shall be reported in the following manner:
• in the Profit and Loss Account and Statement of Other Comprehensive Income,
  entries in column 6 shall present data on business operation in the period from 1 January of the current year till the date of the change of status or sale;
• in the Cash Flow Statement, entries in column 4 shall present data on business
  operation in the period from 1 January of the current year till the date of the change of status or sale. If the change of status or sale occurred on 31 December of the previous year, the data on assets and liabilities of an undertaking that has been wound up shall be reported in the Balance Sheet form in columns 6 and 7. In such a case, data in the Balance Sheet and Statement of Other Comprehensive Income forms shall be presented only in column 6, and only in the column 4 of the Cash Flow Statement form. An undertaking that has undergone change of status or is subject to bankruptcy or liquidation proceedings shall submit its annual financial statements to the Agency stating

consolidated data for the entire reporting period, in the net amount, after setting off the results before and after the change of status. Organisational unit of the National Bank of Serbia responsible for insurance supervision, in line with the Insurance Law, shall be presented with financial statements in which the data are presented in both individual and consolidated form, or for the period before and after the change, and all forms of those financial statements shall contain the relevant notification “CHANGE OF STATUS”, or “SALE”, or “LIQUIDATION” or “BANKRUPTCY”. An undertaking created by incorporation after a change of status shall present its data as a newly incorporated undertaking, and it shall place the relevant notification on its financial statements forms “NEW INCORPORATION”. An undertaking that is a parent legal undertaking shall compile consolidated financial statements which shall contain all the prescribed forms of financial statements, in which consolidated data for all the subsidiaries shall be presented for the reporting and the previous year and shall contain the notification “CONSOLIDATED”, while notes to financial statements shall also disclose the data on all entities that have been included in the consolidation. If the composition of the group changes in the course of the reporting year, the parent company shall present the opening balance and business changes in the previous year for the previous group in the consolidated financial statements. An undertaking that has become a parent undertaking in the current year shall present the consolidated data as a newly incorporated legal entity, and shall post a “NEWLY CONSOLIDATED” notification on its financial statement forms. An undertaking is not required to place the notifications on financial statements specified by this Section if the financial statements are compiled and submitted in electronic form exclusively.
II. CONTENT OF ITEMS IN THE BALANCE SHEET FORM
5. In the Balance Sheet form, the undertaking shall enter data in columns 5 through 7, and
the content of items of this form is directly correlated with the content of accounts in the chart of accounts for undertaking set forth by the National Bank of Serbia, and this correlation is specified in the column 1 of that form. Asset items shall be entered under ADP codes 0001 through 0054, while liabilities items shall be entered under ADP codes 0401 through 0460. Entries in column 5 shall present the balance at the end of the current period (the date of change of status), entries in column 6 shall present the closing balance at the end of the previous period (which is same as the opening balance of the current period), and entries in column 7 shall present the opening balance at the beginning of the earliest comparable period (opening balance of the previous period), for both assets and liabilities. Data regarding the period for which the financial statement has been drawn up shall be entered in column 5 of the assets and column 5 of the liabilities – by bringing forth the balance of accounts at the end of the accounting period. If data from the previous year have been adjusted in accordance with the regulations, the adjusted data shall be entered in columns 6 and 7 of the assets and columns 6 and 7 of the liabilities.

Data in the column 7 shall be presented only when accounting policy has been applied retroactively or items in the financial statements have been modified retroactively, or when those items have been reclassified. The data under ADP code 0421 – Non-controlling interests, shall only be entered in the consolidated financial statement.
III. CONTENT OF ITEMS IN PROFIT AND LOSS STATEMENT FORM
6. In the Profit and Loss Statement form, the undertaking shall enter data in columns 5 to
6, and the content of items of this form is directly correlated with the content of accounts in the chart of accounts for undertakings set forth by the National Bank of Serbia, and this correlation is specified in the column 1 of that form. Revenues and expenses arising from ordinary activities shall be presented under ADP codes 1001 through 1048, gross operating result shall be presented under ADP codes 1049 through 1050, revenues and expenses from investing activities shall be presented under ADP codes 1051 through 1070, profit or loss from investing activities shall be presented under ADP codes 1071 and 1072, underwriting expenses shall be presented under ADP codes 1073 through 1085, operating profit and operating loss shall be presented under ADP codes 1086 through 1087, financial revenues and expenses shall be presented under ADP codes 1088 and 1089, revenues from adjustment of value of receivables and other operating assets shall be presented under ADP codes 1090 and 1091, other revenues and expenses shall be presented under ADP codes 1092 and 1093, profit and loss from ordinary activities shall be presented under ADP codes 1094 and 1095, profit and loss from discontinued operations, positive effects of changes in accounting policies and correction of errors from the previous period shall be presented under ADP codes 1096 and 1097, profit and loss before tax for the period shall be presented under ADP codes 1089 and 1099, corporate income tax shall be presented under ADP codes 1100 and 1102, while profit and loss before tax for the period (net) shall be presented under ADP codes 1103 and 1106. Entry under ADP code 1104 – Net income belonging to minority shareholders, shall present the portion of the net income from the ADP code 1103 that belongs to minority shareholders, while entry ADP code 1105 – Net income belonging to the majority owner shall present the portion of the net income from the ADP code 1103 that belongs to the owners of the parent undertaking. Entry under ADP code 1107 – Net loss attributable to minority shareholders, shall present the portion of the net loss from item ADP 1106 attributable to minority shareholders, while entry under item ADP 1108 – Net loss attributable to the majority owner shall present the portion of the net loss from the item ADP 1106 attributable to the owners of the parent undertaking. Entries under ADP 1109 to 1110 present the portion of earnings per share established in accordance with international accounting standards governing accounting and financial reporting (IAS and IFRS). Data from the relevant accounts designated in column 1 shall be reported by entering data for the appropriate accounting period of the previous year in column 6 (previous year), reclassified in accordance with the structure of the data for the current period, while the current year’s data, column 5, shall be brought forward from the closing balance for that period.

If data for the previous year have been corrected in line with the regulations, such corrected data shall be entered in column 6.
IV. CONTENT OF ITEMS IN THE STATEMENT OF OTHER COMPREHENSIVE
INCOME FORM
7. The undertaking shall enter data in columns 5 and 6 of the Statement of Other
Comprehensive Income form in accordance with the content of accounts specified in the column 1 of the form. Items of the form referred to in this Section comprise revenue and expense items (including reclassifications due to corrections) that have not been recognised in the Profit and Loss Statement, and items that are recognised as capital in line with the requirements of some IFRS. Net profit or net loss from the Profit and Loss Statement (ADP 2001 and 2002) shall be brought forward to the Statement of Other Comprehensive Income. Other comprehensive profit or loss (ADP 2024 and 2025) shall also be established and disclosed in this form, as well as the total net comprehensive income for the period (ADP 2026 and 2029).
V. CONTENT OF THE ITEMS IN THE CASH FLOW STATEMENT FORM
8. When completing the Cash Flow Statement form, column 3 shall include data for
the current year, and column 4 shall include data for the relevant period of the previous year. For the purposes of this decision, cash flows shall mean collection and payment in cash and cash equivalents through business account (dinar and foreign currency accounts), including any compensations, assignments and cessions carried out via those accounts. Cash flows shall not be understood to mean transfers of cash and cash equivalents between individual accounts in the same undertaking. The amount of cash inflows and outflows shall be established on the basis of the records about inflows and outflows on the cash in hand, current (business) accounts and foreign exchange accounts, or on the basis of the balance and turnover on the relevant assets and liabilities accounts, and/or income and expenses accounts, and/or account groups and accounts in the undertaking’s books. Cash flows from operating activities
9. Entry under ADP code 3001 – Cash inflows from operating activities, shall present
data on total inflows of cash from items under ADP code 3002 through 3006. Entry under ADP code 3002 – Insurance and co-insurance premiums and advances received, shall present data on cash inflow from receivables collected from the insured, policy holders, coinsurers and other customers during the accounting period, as well as from advances received. Entry under ADP code 3003 – Insurance premiums and retrocessions, shall present data on cash inflow from receivables collected from insurers for reinsurance premiums and/or from reinsurers for the retrocession amount during the accounting period.

Entry under ADP code 3004 – Inflow from deductibles, shall present data on cash inflow from collected receivables from deductibles based on coinsurance and reinsurance, and from retrocessions during the accounting period. Entry under ADP code 3005 – Inflow from interest payments from operating activities, shall present data on cash inflow from collected agreed interest and default interests from the insured persons, coinsurers, reinsurers, retrocessionaires and subrogating debtors, as well as other interest payments from operating activities collected. Entry under ADP code 3006 – Other inflows from operation present the data on cash inflow from collection of subrogation claims, brokerage and agency services, site visit services, assessment, liquidation and payment of damages, collection of rents, membership fees and other business revenues, as well as collection of claims from employees and other claims during the accounting period.
10. Entry under ADP code 3007 – Cash outflows from operating activities present the data
on total outflow of cash from operating activities from ADP items 3008 through 3016. Entry under ADP code 3008 – Compensation of claims and agreed insurance payments, deductibles from coinsurance and advance payments made, shall present the data on amounts paid to the insured persons, beneficiaries and third injured parties on account of compensation claims and other agreed insurance payments and deductibles from coinsurance, as well as advance payments made during the accounting period. Entry under ADP code 3009 – Compensation of claims and deductibles based on reinsurance and retrocessions, shall present the amount of payments made for compensation claims and deductibles based on reinsurance and retrocessions during the accounting period. Entry under ADP code 3010 – Coinsurance, reinsurance and retrocession premiums shall present the data on payments made for premiums relating to coinsurance and reinsurance, and retrocession premiums during the accounting period. Entry under АDP 3011 – Salaries, employee benefits and other personnel expenses shall present the amount of gross salaries, employee benefits and other personnel expenses paid during the accounting period. Entry under ADP code 3012 – Other insurance costs present the amounts of payments made for costs of materials, fuel and electricity, rent, advertisements and marketing, services and other non-material underwriting expenses during the accounting period. Entry under ADP code 3013 – Interest payments made shall present the data on all interest payments made during the accounting period, including lease interest. Entry under ADP code 3014 – Corporate income tax shall present the data on corporate income tax prepayments made during the accounting period and on the final calculation for the previous year reduced by the refunds made during the accounting period. Entry under ADP code 3015 – Outflows relating to other public revenues shall present data on outflows relating to other public revenues, that is, the amounts of payments of insurance premium tax, value added tax and other taxes, customs duties and other levies paid during the accounting period. Entry under ADP code 3016 – Other cash outflows from ordinary activities shall present data on contingency cash outflows, that is, cash outflows that are not regular outflows based

on business activities, as well as outflows with regard to which no liabilities have been entered in the books. The code from this paragraph shall also present cash outflows based on short-term leases, leases of low-value assets and variable lease payments not included in the measurement of the lease liability.
11. Entry under ADP code 3017 – Net cash inflows from operating activities shall
present the difference between the items under ADP codes 3001 and 3007, while entry under ADP code 3018 – Net cash outflow from operating activities – shall present the difference between the items under ADP codes 3007 and 3001. Cash flows from investing activities
12. Entry under ADP code 3019 – Cash inflows from investing activities shall be the
copy of the data on total cash inflows from investing activities under ADP codes 3020 through 3024.
13. Entry under ADP code 3020 – Sale of shares and interests shall present the amount
of cash received from the sale of shares and interests (net inflows) reduced by the payments made for acquiring such placements (investments) during the accounting period. Entry under ADP code 3021 – Sale of intangible assets, property, plant, equipment and biological assets shall present the amount of cash received from the sale of intangible assets, property, plant, equipment and biological assets during the accounting period. Entry under ADP code 3022 – Other financial placements – deposits and investments shall present the amount of cash received from the sale of short-term and long-term financial placements (deposits and investments) reduced by the amount of payments made for acquiring such placements (deposits and investments) during the accounting period. Entry under ADP code 3023 – Interest payments received from investing activities shall present the data on the amount of cash from interest collected on the basis of investing activities during the accounting period. Entry under ADP code 3024 – Dividends received and share in profit shall present the data on the amount of cash from dividends and share in profit received during the accounting period.
14. Entry under ADP code 3025 – Cash outflows from investing activities shall be the
copy of the data on total cash outflows from investing activities under ADP codes 3026 through 3028 during the accounting period. Entry under ADP code 3026 – Acquisition of shares and interests shall present the amount of net cash outflow relating to the acquisition of shares and interests reduced by the amount of cash inflow from the sale of shares and interests during the accounting period. Entry under ADP code 3027 – Acquisition of intangible assets, property, plant, equipment and biological assets shall present the cash outflow relating to procurement of intangible assets, property, plant, equipment and biological assets during the accounting period. Entry under ADP code 3028 – Other financial placements – deposits and investments shall present the amount of net cash outflow relating to purchase of short-term and long-term financial placements reduced by the amount of cash received from the sale or realisation of such placements (deposits and investments) during the accounting period.

15. Entry under ADP code 3029 – Net cash inflows from investing activities shall
    present the difference between the items under ADP codes 3019 and 3025, while entry under ADP code 3030 – Net cash outflow from investing activities shall present the difference between the items under ADP codes 3025 and 3019. Cash flows from financing activities
16. Entry under ADP code 3031 – Cash inflows from financing activities shall be the
    copy of the data on total cash inflows from financing activities under ADP codes 3032 through 3036. Entry under ADP code 3032 – Increase in core capital shall present the amount of cash inflow based on payment for shares and other lasting interests in core capital of the undertaking during the accounting period. Entry under ADP code 3033 – Long-term loans shall present the amount of net cash inflow from long-term loans reduced by the repaid amount of those loans during the accounting period. Entry under ADP code 3034 – Short-term loans shall present the net cash inflow from short-term loans reduced by the repaid amount of those loans during the accounting period. Entry under ADP code 3035 – Other long-term liabilities shall present the cash inflow from other long-term liabilities of the undertaking reduced by the repaid amount of those liabilities during the accounting period. Entry under ADP code 3036 – Other short-term liabilities shall present the cash inflow from other short-term liabilities of the undertaking reduced by the repaid amount of those liabilities during the accounting period.
17. Entry under ADP code 3037 – Cash outflows from financing activities is the copy of
    the data on total cash outflows from financing activities under items of ADP codes 3038 through 3044 during the accounting period. Entry under ADP code 3038 – Acquisition of own shares and interests shall present the cash outflow for acquisition of own shares and interests during the accounting period. Entry under ADP code 3039 – Long-term loans shall present the amount of net cash outflow for repayment of long-term loans reduced by the amount of new loans during the accounting period. Entry under ADP code 3040 – Short term loans shall present the amount of net cash outflows for repayment of short-term loans reduced by the amount of new loans during the accounting period. Entry under ADP code 3041 – Other long-term liabilities shall present the amount of net cash outflow for repayment of other long-term liabilities reduced by the amount of new liabilities during the accounting period. Entry under ADP code 3042 – Other short-term liabilities shall present the amount of net cash outflow for repayment of other short-term liabilities reduced by the amount of new liabilities during the accounting period.

Entry under ADP code 3043 – Lease, shall present the amount of cash outflow for payments made for the leased assets during the accounting period. Entry under ADP code 3044 – Paid dividends and share in profit shall present the amount of cash outflow for dividends and share in profit paid during the accounting period.
18. Entry under ADP code 3045 – Net cash inflows from financing activities shall
present the difference between the items under ADP codes 3031 and 3037, while entry under ADP code 3046 – Net cash outflow from financing activities shall present the difference between the items under ADP codes 3037 and 3031. Closing the Cash Flow Statement
19. Entry under ADP code 3047 – Total cash inflow shall present the sum of the
amounts disclosed in items under ADP codes 3001, 3019 and 3031.
Entry under ADP code 3048 – Total cash outflow shall present the sum of the amounts disclosed in items under ADP codes 3007, 3025 and 3037. Entry under ADP code 3049 – Net cash inflow shall present the difference between the amounts disclosed in items under ADP codes 3047 and 3048. Entry under ADP code 3050 – Net cash outflow shall present the difference between the amounts disclosed in items under ADP codes 3048 and 3047. Entry under ADP code 3051 – Cash at the beginning of the accounting period shall present the amount of cash at the beginning of the accounting period, i.e. on 1 January of the current and of the previous year. Entry under ADP code 3052 – Exchange rate gains due to revaluation of cash shall present the amount of exchange rate gains caused by the revaluation of cash on the balance date. Entry under ADP code 3053 – Exchange rate losses due to revaluation of cash shall present the amount of exchange rate losses caused by the revaluation of cash on the balance date. Entry under ADP code 3054 – Cash at the end of the accounting period shall present the amount of cash at the end of the accounting period (ADP 3049 - АDP 3050 + АDP 3051 + АDP 3052 - АDP 3053).
VI. CONTENT OF ITEMS IN THE STATEMENT OF CHANGES IN EQUITY FORM
20. The undertaking shall enter the data on balance and changes in equity in the
Statement of Changes in Equity form, specifically:

• column 2 shall present the balance and changes in the account group 30, except for
  accounts 305, 306, 307 and 309;

• column 3 shall present the balance and changes in the account 309;

• column 4 shall present the balance and changes in the account group 31;

• column 5 shall present the balance and changes in the account 305;

• column 6 shall present the balance and changes in the accounts 306 and 307;

• column 7 shall present the balance and changes in the account group 32;

• column 8 shall present the balance and changes in the account group 34, except for
  account 342;

• column 9 shall present the total amount in all of the items referred to above (columns 2
  through 8);

• column 10 shall present the balance and changes in the account group 35, except for
  account 352 (for loss up to the amount of capital);

• column 11 shall present the balance and changes in the accounts 037 and 237;

• column 12 shall present the balance and changes in the account group 33;

• column 13 shall present the total amount of deductible items (columns 10, 11 and
  12).

• column 14 shall present the total amount of capital;

• column 15 shall present the balance and changes in the account group 35, except for
  account 352 (for loss above the level of capital); The undertaking shall enter in the form referred to in this Section the data on balance and changes in equity for the current and previous year, in line with the IAS and IFRS.

21. Item under ordinal number 1, ADP code 4001, shall present the balance on core
    capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309), as at 1 January of the previous year. Entry under ADP code 4027 shall present the balance on account 309 as at 1 January of the previous year. Entry under ADP code 4051 shall present the balance on account group 31 – Subscribed capital unpaid as at 1 January of the previous year. Entry under ADP code 4075 shall present the balance on account 305 as at 1 January of the previous year. Entry under ADP code 4099 shall present the balance on accounts 306 and 307 as at 1 January of the previous year. Entry under ADP code 4123 shall present the balance on account group 32 – Revaluation reserves and unrealised profit as at 1 January of the previous year. Entry under ADP code 4149 shall present the balance on account group 34 – Undistributed profit, except for account 342, as at 1 January of the previous year. Entry under ADP code 4177 shall present the total balance on positive capital accounts (columns 2 through 8) as at 1 January of the previous year. Entry under ADP code 4211 shall present the balance on account group 35 – Loss (up to the level of capital), except for account 352, as at 1 January of the previous year.

Entry under ADP code 4235 shall present the balance on accounts 037 and 237 as at 1 January of the previous year. Entry under ADP code 4261 shall present the balance on account group 33 – Unrealised losses as at 1 January of the previous year. Entry under ADP code 4285 shall present the total balance on deductible capital items (columns 10, 11 and 12) as at 1 January of the previous year. Entry under ADP code 4315 shall present the total balance of capital as at 1 January of the previous year. Entry under ADP code 4321 shall present the balance on account group 35 – Loss (above the level of capital), except for account 352, as at 1 January of the previous year.
22. Entry under ordinal number 2, ADP code 4002, shall present the increase in the
balance on core capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309) due to corrections of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4028 shall present the increase in the balance on account 309 due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4052 shall present the increase in the balance on account group 31 – Subscribed capital unpaid, due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4076 shall present the increase in the balance on account 305due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4100 shall present the increase in the balance on accounts 306 and 307 due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4124 shall present the increase in the balance on account group 32 – Revaluation reserves and unrealised profit, due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4150 shall present the increase in the balance on account group 34 – Undistributed gain, except for account 342, due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4178 shall present the total increase in the balance on positive capital accounts (columns 2 through 8) due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4212 shall present the increase in the balance on account group 35 – Loss (up to the level of capital), except for account 352, due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4236 shall present the increase in the balance on accounts 037 and 237 due to correction of material errors and changes in accounting policies made in the previous year.

Entry under ADP code 4262 shall present the increase in the balance on account group 33 – Unrealised losses, due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4286 shall present the total increase in the balance of deductible capital items (columns 10 through 12) due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4322 shall present the increase in the balance on account group 35 – Loss (above the level of capital), except for account 352, due to correction of material errors and changes in accounting policies made in the previous year.
23. Entry under ordinal number 3, ADP code 4003, shall present the decrease in the
balance on core capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309) due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4029 shall present the decrease in the balance on account 309 due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4053 shall present the decrease in the balance on account group 31 – Subscribed capital unpaid, due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4077 shall present the decrease in the balance on account 305 due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4101 shall present the decrease in the balance on accounts 306 and 307 due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4125 shall present the decrease in the balance on account group 32 – Revaluation reserves and unrealised profit, due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4151 shall present the decrease in the balance on account group 34 – Undistributed profit, except for account 342, due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4179 shall present the total decrease in the balance on positive capital accounts (columns 2 through 8) due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4213 shall present the decrease in the balance on account group 35 – Loss (up to the level of capital), except for account 352, due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4237 shall present the decrease in the balance on accounts 037 and 237 due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4263 shall present the decrease in the balance on account group 33 – Unrealised losses, due to correction of material errors and changes in accounting policies made in the previous year.

Entry under ADP code 4287 shall present the total decrease in the balance of deductible capital items (columns 10 through 12) due to correction of material errors and changes in accounting policies made in the previous year. Entry under ADP code 4323 shall present the decrease in the balance on account group 35 – Loss (above the level of capital), except for account 352, due to correction of material errors and changes in accounting policies made in the previous year.
24. Entry under ordinal number 4, ADP code 4004, shall present the corrected opening
balance on core capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309), as at 1 January of the previous year. Entry under ADP code 4030 shall present the corrected opening balance on account 309 as at 1 January of the previous year. Entry under ADP code 4054 shall present the corrected opening balance on account group 31 – Subscribed capital unpaid as at 1 January of the previous year. Entry under ADP code 4078 shall present the corrected opening balance on account 305 as at 1 January of the previous year. Entry under ADP code 4102 shall present the corrected opening balance on accounts 306 and 307 as at 1 January of the previous year. Entry under ADP code 4126 shall present the corrected opening balance on account group 32 – Revaluation reserves and unrealised profit as at 1 January of the previous year. Entry under ADP code 4152 shall present the corrected opening balance on account group 34 – Undistributed profit, except for account 342, as at 1 January of the previous year. Entry under ADP code 4180 shall present the corrected total opening balance on positive capital accounts (columns 2 through 8) as at 1 January of the previous year. Entry under ADP code 4214 shall present the corrected opening balance on account group 35 – Loss (up to the level of capital) as at 1 January of the previous year. Entry under ADP code 4238 shall present the corrected opening balance on accounts 037 and 237 as at 1 January of the previous year. Entry under ADP code 4264 shall present the corrected opening balance on account group 33 – Unrealised losses as at 1 January of the previous year. Entry under ADP code 4288 shall present the corrected total opening balance on deductibles (columns 10, 11 and 12) as at 1 January of the previous year. Entry under ADP code 4316 shall present the total corrected opening balance of capital as at 1 January of the previous year. Entry under ADP code 4324 shall present the corrected opening balance on account group 35 – Loss – Loss (above the level of capital), except for account 352, as at 1 January of the previous year.
25. Entry under ordinal number 5, ADP code 4005, shall present the increase in the
balance on core capital accounts (account group 30 – Core capital and other capital and

reserves, except for accounts 305, 306, 307 and 309) due to issuance of new shares in the previous year. Entry under ADP code 4055 shall present the increase in the balance on account group 31 – Subscribed capital unpaid, due to issuance of new shares in the previous year. Entry under ADP code 4079 shall present the increase in the balance on account 305 due to issuance of new shares in the previous year. Entry under ADP code 4181 shall present the total increase in the balance on positive capital accounts (columns 2 through 8) due to issuance of new shares in the previous year.
26. Entry under ordinal number six, ADP code 4127 shall present the increase in the
balance on account group 32 – Revaluation reserves and unrealised profit due to revaluations made and positive components of other comprehensive income in the previous year. Entry under ADP code 4182 shall present the total increase in the balance on positive capital accounts (columns 2 through 8) due to revaluations made and positive components of other comprehensive income in the previous year.
27. Entry under ordinal number 7, ADP code 4128 shall present the decrease in the
balance on account group 32 – Revaluation reserves and unrealised profit, due to revaluations made in the previous year. Entry under ADP code 4183 shall present the total decrease in the balance on positive capital accounts (columns 2 through 8) due to revaluations made in the previous year.
28. Entry under ordinal number 8, ADP code 4265 shall present the increase in the
balance on account group 33 – Unrealised losses, due to negative components of other comprehensive income in the previous year. Entry under ADP code 4289 shall present the total increase in the balance of deductible capital items (columns 10, 11 and 12) due to negative components of other comprehensive income in the previous year.
29. Entry under ordinal number 9, ADP code 4006, shall present the increase in the
balance on core capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309) due to distribution of net profit in the previous period. Entry under ADP code 4031 shall present the increase in the balance on account 309 due to distribution of net profit in the previous period. Entry under ADP code 4103 shall present the increase in the balance on accounts 306 and 307 due to distribution of net profit in the previous period. Entry under ADP code 4153 shall present the increase in the balance on account group 34 – Undistributed profit, except for account 342, due to undistributed net profit in the previous period. Entry under ADP code 4184 shall present the total increase in the balance on positive capital accounts (columns 2 through 8) due to net profit realised in the previous period.

Entry under ordinal number 10, ADP code 4215 shall present the increase in the balance on account group 35 – Loss (up to the level of capital), except for account 352, due to loss realised in the previous period. Entry under ADP code 4290 shall present the total increase in the balance of deductible capital items (columns 10, 11 and 12) due to loss realised in the previous period. Entry under ADP code 4325 shall present the increase in the balance on account group 35 – Loss – Loss (above the level of capital), except for account 352, due to loss realised in the previous period.
31. Entry under ordinal number 11, ADP code 4239 shall present the increase in the
balance on accounts 037 and 237 due to decrease in capital through acquisition of own shares in the previous year. Entry under ADP code 4291 shall present the total increase in the balance of deductible capital items (columns 10, 11 and 12) due to acquisition of own shares in the previous year.
32. Entry under ordinal number 12, ADP code 4240 shall present the decrease in the
balance on accounts 037 and 237 due to increase in capital through sale/alienation of own shares in the previous year. Entry under ADP code 4292 shall present the total decrease in the balance of deductible capital items (columns 10, 11 and 12) due to sale/alienation of own shares in the previous year.
33. Entry under ordinal number 13, ADP code 4007, shall present the increase in the
balance on core capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309) due to transfer from another form of capital in the previous year. Entry under ADP code 4032 shall present the increase in the balance on account 309 due to transfer from another form of capital in the previous year. Entry under ADP code 4056 shall present the increase in the balance on account group 31 – Subscribed capital unpaid due to transfer from another form of capital in the previous year. Entry under ADP code 4080 shall present the increase in the balance on account 305 due to transfer from another form of capital in the previous year. Entry under ADP code 4104 shall present the increase in the balance on accounts 306 and 307 due to transfer from another form of capital in the previous year. Entry under ADP code 4129 shall present the increase in the balance on account group 32 – Revaluation reserves and unrealised profit due to transfer from another form of capital in the previous year. Entry under ADP code 4154 shall present the increase in the balance on account group 34 – Undistributed profit, except for account 342, due to transfer from another form of capital in the previous year. Entry under ADP code 4185 shall present the total increase in the balance on positive capital accounts (columns 2 through 8) due to transfer from another form of capital in the previous year.

Entry under ADP code 4216 shall present the increase in the balance on account group 35 – Loss (up to the level of capital), except for account 352, due to transfer from another form of capital in the previous year. Entry under ADP code 4241 shall present the increase in the balance on accounts 037 and 237 due to transfer from another form of capital in the previous year. Entry under ADP code 4266 shall present the increase in the balance on account group 33 – Unrealised losses, due to transfer from another form of capital in the previous year. Entry under ADP code 4293 shall present the total increase in the balance of deductible capital items (columns 10, 11 and 12) due to transfer from another form of capital in the previous year. Entry under ADP code 4326 shall present the increase in the balance on account group 35 – Loss – Loss (above the level of capital), except for account 352, due to transfer from another form of capital in the previous year.
34. Entry under ordinal number 14, ADP code 4008, shall present the decrease in the
balance on core capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309) due to transfer to another form of capital in the previous year. Entry under ADP code 4033 shall present the decrease in the balance on account 309 due to transfer to another form of capital in the previous year. Entry under ADP code 4057 shall present the decrease in the balance on account group 31 – Subscribed capital unpaid due to transfer to another form of capital in the previous year. Entry under ADP code 4081 shall present the decrease in the balance on account 305 due to transfer to another form of capital in the previous year. Entry under ADP code 4105 shall present the decrease in the balance on accounts 306 and 307 due to transfer to another form of capital in the previous year. Entry under ADP code 4130 shall present the decrease in the balance on account group 32 – Revaluation reserves and unrealised profit, due to transfer to another form of capital in the previous year. Entry under ADP code 4155 shall present the decrease in the balance on account group 34 – Undistributed profit, except for account 342, due to transfer to another form of capital in the previous year. Entry under ADP code 4186 shall present the total decrease in the balance on positive capital accounts (columns 2 through 8) due to transfer to another form of capital in the previous year. Entry under ADP code 4217 shall present the decrease in the balance on account group 35 – Loss (up to the level of capital), except for account 352, due to transfer to another form of capital in the previous year. Entry under ADP code 4242 shall present the decrease in the balance on accounts 037 and 237 due to transfer to another form of capital in the previous year.

Entry under ADP code 4267 shall present the decrease in the balance on account group 33 – Unrealised losses, due to transfer to another form of capital in the previous year. Entry under ADP code 4294 shall present the total decrease in the balance of deductible capital items (columns 10, 11 and 12) due to transfer to another form of capital in the previous year. Entry under ADP code 4327 shall present the decrease in the balance on account group 35 – Loss (above the level of capital), except for account 352, due to transfer to another form of capital in the previous year.
35. Entry under ordinal number 15, ADP code 4156 shall present the decrease in the
balance on account group 34 – Undistributed profit, except for account 342 due to payment of dividends from the net profit realised in the previous period. Entry under ADP code 4187 shall present the total decrease in the balance on positive capital accounts (columns 2 through 8) due to payment of dividends from the net profit realised in the previous period.
36. Entry under ordinal number 16, ADP code 4157 shall present the decrease in the
balance on account group 34 – Undistributed profit, except for account 342, due to liabilities toward employees paid from the net profit realised in the previous period. Entry under ADP code 4188 shall present the total decrease in the balance on positive capital accounts (columns 2 through 8) due to liabilities toward employees paid from the net profit realised in the previous period.
37. Entry under ordinal number 17, ADP code 4009, shall present the increase in the
balance on core capital accounts (account group 30 – core and other capital and reserves, except for accounts 305, 306, 307 and 309) based on any other grounds in the previous year. Entry under ADP code 4034 shall present the increase in the balance on account 309 based on any other grounds in the previous year. Entry under ADP code 4058 shall present the increase in the balance on account group 31 – Subscribed capital unpaid based on any other grounds in the previous year. Entry under ADP code 4082 shall present the increase in the balance on account 305 based on any other grounds in the previous year. Entry under ADP code 4106 shall present the increase in the balance on accounts 306 and 307 based on any other grounds in the previous year. Entry under ADP code 4131 shall present the increase in the balance on account group 32 – Revaluation reserves and unrealised profit based on any other grounds in the previous year. Entry under ADP code 4158 shall present the increase in the balance on account group 34 – Undistributed profit, except for account 342, based on any other grounds in the previous year. Entry under ADP code 4189 shall present the total increase in the balance on positive capital accounts (columns 2 through 8) based on any other grounds in the previous year.

Entry under ADP code 4218 shall present the increase in the balance on account group 35 – Loss (up to the level of capital), except for account 352, based on any other grounds in the previous year. Entry under ADP code 4243 shall present the increase in the balance on accounts 037 and 237 based on any other grounds in the previous year. Entry under ADP code 4268 shall present the increase in the balance on account group 33 – Unrealised losses, based on any other grounds in the previous year. Entry under ADP code 4295 shall present the total increase in the balance of deductible capital items (columns 10, 11 and 12) based on any other grounds in the previous year. Entry under ADP code 4328 shall present the increase in the balance on account group 35 – Loss (above the level of capital), except for account 352, based on any other grounds in the previous year.
38. Entry under ordinal number 18, ADP code 4010, shall present the decrease in the
balance on core capital accounts (account group 30 – Core and other capital and reserves, except for accounts 305, 306, 307 and 309) based on any other grounds in the previous year. Entry under ADP code 4035 shall present the decrease in the balance on account 309 based on any other grounds in the previous year. Entry under ADP code 4059 shall present the decrease in the balance on account group 31 – Subscribed capital unpaid, based on any other grounds in the previous year. Entry under ADP code 4083 shall present the decrease in the balance on account 305 based on any other grounds in the previous year. Entry under ADP code 4107 shall present the decrease in the balance on accounts 306 and 307 based on any other grounds in the previous year. Entry under ADP code 4132 shall present the decrease in the balance on account group 32 – Revaluation reserves and unrealised profit, based on any other grounds in the previous year. Entry under ADP code 4159 shall present the decrease in the balance on account group 34 – Undistributed profit, except for account 342, based on any other grounds in the previous year. Entry under ADP code 4190 shall present the total decrease in the balance on positive capital accounts (columns 2 through 8) based on any other grounds in the previous year. Entry under ADP code 4219 shall present the decrease in the balance on account group 35

• Loss (up to the level of capital), except for account 352, based on any other grounds in the
  previous year.
  Entry under ADP code 4244 shall present the decrease in the balance on accounts 037 and 237 based on any other grounds in the previous year. Entry under ADP code 4269 shall present the decrease in the balance on account group 33 – Unrealised losses, based on any other grounds in the previous year. Entry under ADP code 4296 shall present the total decrease in the balance of deductible capital items (columns 10, 11 and 12) based on any other grounds in the previous year.

Entry under ADP code 4329 shall present the decrease in the balance on account group 35 – Loss (above the level of capital), except for account 352, based on any other grounds in the previous year.
39. Entry under ordinal number 19, ADP code 4011, shall present the increase in the
balance on core capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309) in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4036 shall present the increase in the balance on account 309 in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4060 shall present the increase in the balance on account group 31 – Subscribed capital unpaid in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4084 shall present the increase in the balance on account 305in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4108 shall present the increase in the balance on accounts 306 and 307 in the previous year on all grounds, except on the ground of correction of material errors and changes in accounting policies. Entry under ADP code 4133 shall present the increase in the balance on account group 32 – Revaluation reserves and unrealised profit in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4160 shall present the increase in the balance on account group 34 – Undistributed profit, except for account 342, in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4191 shall present the increase in the balance on positive capital accounts (columns 2 through 8) in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4220 shall present the increase in the balance on account group 35 – Loss (up to the level of capital), except for account 352, in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4245 shall present the increase in the balance on accounts 037 and 237 in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4270 shall present the increase in the balance on account group 33 – Unrealised losses, in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4297 shall present the total increase in the balance of deductible capital items (columns 10 through 12) in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies.

Entry under ADP code 4330 shall present the increase in the balance on account group 35 – Loss (above the level of capital), except for account 352, in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies.
40. Entry under ordinal number 20, ADP code 4012, shall present the decrease in the
balance on core capital accounts (account group 30 – Core and other capital and reserves, except for accounts 305, 306, 307 and 309) in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4037 shall present the decrease in the balance on account 309 in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4061 shall present the decrease in the balance on account group 31 – Subscribed capital unpaid in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4085 shall present the decrease in the balance on account 305 in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4109 shall present the decrease in the balance on accounts 306 and 307 in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4134 shall present the decrease in the balance on account group 32 – Revaluation reserves and unrealised profit in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4161 shall present the decrease in the balance on account group 34 – Undistributed profit, except for account 342, in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4192 shall present the total decrease in the balance on positive capital accounts (columns 2 through 8) in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4221 shall present the decrease in the balance on account group 35 – Loss (up to the level of capital), except for account 352, in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4246 shall present the decrease in the balance on accounts 037 and 237 in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4271 shall present the decrease in the balance on account group 33 – Unrealised losses, in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4298 shall present the total decrease in the balance of deductible capital items (columns 10, 11 and 12) in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies.

Entry under ADP code 4331 shall present the decrease in the balance on account group 35 – Loss (above the level of capital), except for account 352, in the previous year on all grounds, except on the ground of corrections of material errors and changes in accounting policies.
41. Entry under ordinal number 21, ADP code 4013, shall present the balance on core
capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309), as at 31 December of the previous year. Entry under ADP code 4038 shall present the balance on account 309 as at 31 December of the previous year. Entry under ADP code 4062 shall present the balance on account group 31 – Subscribed capital unpaid as at 31 December of the previous year. Entry under ADP code 4086 shall present the balance on account 305 as at 31 December of the previous year. Entry under ADP code 4110 shall present the balance on accounts 306 and 307 as at 31 December of the previous year. Entry under ADP code 4135 shall present the balance on account group 32 – Revaluation reserves and unrealised profit as at 31 December of the previous year. Entry under ADP code 4162 shall present the balance on account group 34 – Undistributed profit, except for account 342, as at 31 December of the previous year. Entry under ADP code 4193 shall present the total balance on positive capital accounts (columns 2 through 8) as at 31 December of the previous year. Entry under ADP code 4222 shall present the balance on account group 35 – Loss (up to the level of capital), except for account 352, as at 31 December of the previous year. Entry under ADP code 4247 shall present the balance on accounts 037 and 237 as at 31 December of the previous year. Entry under ADP code 4272 shall present the balance on account group 33 – Unrealised losses as at 31 December of the previous year. Entry under ADP code 4299 shall present the total balance on deductible capital items (columns 10, 11 and 12) as at 31 December of the previous year. Entry under ADP code 4317 shall present the total balance of capital as at 31 December of the previous year. Entry under ADP code 4332 shall present the balance on account group 35 – Loss (above the level of capital), except for account 352, as at 31 December of the previous year.
42. Entry under ordinal number 22, ADP code 4014, shall present the balance on core
capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309), as at 1 January of the current year. Entry under ADP code 4039 shall present the balance on account 309 as at 1 January of the current year.

Entry under ADP code 4063 shall present the balance on account group 31 – Subscribed capital unpaid as at 1 January of the current year. Entry under ADP code 4087 shall present the balance on account 305 as at 1 January of the current year. Entry under ADP code 4111 shall present the balance on accounts 306 and 307 as at 1 January of the current year. Entry under ADP code 4136 shall present the balance on account group 32 – Revaluation reserves and unrealised profit as at 1 January of the current year. Entry under ADP code 4163 shall present the balance on account group 34 – Undistributed profit, except for account 342, as at 1 January of the current year. Entry under ADP code 4194 shall present the total balance on positive capital accounts (columns 2 through 8) as at 1 January of the current year. Entry under ADP code 4223 shall present the balance on account group 35 – Loss (up to the level of capital), except for account 352, as at 1 January of the current year. Entry under ADP code 4248 shall present the balance on accounts 037 and 237 as at 1 January of the current year. Entry under ADP code 4273 shall present the balance on account group 33 – Unrealised losses as at 1 January of the current year. Entry under ADP code 4300 shall present the total balance on deductible capital items (columns 10, 11 and 12) as at 1 January of the current year. Entry under ADP code 4318 shall present the total balance of capital as at 1 January of the current year. Entry under ADP code 4333 shall present the balance on account group 35 – Loss (above the level of capital), except for account 352, as at 1 January of the current year.
43. Entry under ordinal number 23, ADP code 4015, shall present the increase in the
balance on core capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309) due to corrections of material errors and changes in accounting policies made in the current year. Entry under ADP code 4040 shall present the increase in the balance on account 309 due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4064 shall present the increase in the balance on account group 31 – Subscribed capital unpaid, due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4088 shall present the increase in the balance on account 305 due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4112 shall present the increase in the balance on accounts 306 and 307 due to correction of material errors and changes in accounting policies made in the current year.

Entry under ADP code 4137 shall present the increase in the balance on account group 32 – Revaluation reserves and unrealised profit, due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4164 shall present the increase in the balance on account group 34 – Undistributed gain, except for account 342, due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4195 shall present the total increase in the balance on positive capital accounts (columns 2 through 8) due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4224 shall present the increase in the balance on account group 35 – Loss (up to the level of capital), except for account 352, due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4249 shall present the increase in the balance on accounts 037 and 237 due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4274 shall present the increase in the balance on account group 33 – Unrealised losses, due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4301 shall present the total increase in the balance of deductible capital items (columns 10, 11 and 12) due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4334 shall present the increase in the balance on account group 35 – Loss (above the level of capital), except for account 352, due to correction of material errors and changes in accounting policies made in the current year.
44. Entry under ordinal number 24, ADP code 4016, shall present the decrease in the
balance on core capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309) due to corrections of material errors and changes in accounting policies made in the current year. Entry under ADP code 4041 shall present the decrease in the balance on account 309 due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4065 shall present the decrease in the balance on account group 31 – Subscribed capital unpaid, due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4089 shall present the decrease in the balance on account 305 due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4113 shall present the decrease in the balance on accounts 306 and 307 due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4138 shall present the decrease in the balance on account group 32 – Revaluation reserves and unrealised profit, due to correction of material errors and changes in accounting policies made in the current year.

Entry under ADP code 4165 shall present the decrease in the balance on account group 34 – Undistributed gain, except for account 342, due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4196 shall present the total decrease in the balance on positive capital accounts (columns 2 through 8) due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4225 shall present the decrease in the balance on account group 35 – Loss (up to the level of capital), except for account 352, due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4250 shall present the decrease in the balance on accounts 037 and 237 due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4275 shall present the decrease in the balance on account group 33 – Unrealised losses, due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4302 shall present the total decrease in the balance of deductible capital items (columns 10, 11 and 12) due to correction of material errors and changes in accounting policies made in the current year. Entry under ADP code 4335 shall present the decrease in the balance on account group 35 – Loss (above the level of capital), except for account 352, due to correction of material errors and changes in accounting policies made in the current year.
45. Entry under ordinal number 25, ADP code 4017, shall present the corrected opening
balance on core capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309), as at 1 January of the current year. Entry under ADP code 4042 shall present the corrected opening balance on account 309 as at 1 January of the current year. Entry under ADP code 4066 shall present the corrected opening balance on account 31 – Subscribed capital unpaid as at 1 January of the current year. Entry under ADP code 4090 shall present the corrected opening balance on account 305 as at 1 January of the current year. Entry under ADP code 4114 shall present the corrected opening balance on accounts 306 and 307 as at 1 January of the current year. Entry under ADP code 4139 shall present the corrected opening balance on account group 32 – Revaluation reserves and unrealised profit as at 1 January of the current year. Entry under ADP code 4166 shall present the corrected opening balance on account group 34 – Undistributed profit, except for account 342, as at 1 January of the current year. Entry under ADP code 4197 shall present the corrected total opening balance on positive capital accounts (columns 2 through 8) as at 1 January of the current year.

Entry under ADP code 4226 shall present the corrected opening balance on account group 35 – Loss (up to the level of capital), except for account 352, as at 1 January of the current year. Entry under ADP code 4251 shall present the corrected opening balance on accounts 037 and 237 as at 1 January of the current year. Entry under ADP code 4276 shall present the corrected opening balance on account group 33 – Unrealised losses, as at 1 January of the current year. Entry under ADP code 4303 shall present the corrected total opening balance on deductible capital items (columns 10, 11 and 12) as at 1 January of the current year. Entry under ADP code 4319 shall present the corrected total opening balance of capital as at 1 January of the current year. Entry under ADP code 4336 shall present the corrected opening balance on account group 35 – Loss (above the level of capital), except for account 352, as at 1 January of the current year.
46. Entry under ordinal number 26, ADP code 4018, shall present the increase in the
balance on core capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309) due to issuance of new shares in the current year. Entry under ADP code 4067 present the increase in the balance on account group 31 - Subscribed capital unpaid, due to issuance of new shares in the current year. Entry under ADP code 4091 shall present the increase in the balance on account 305 due to issuance of new shares in the current year. Entry under ADP code 4198 shall present the total increase in the balance on positive capital accounts (columns 2 through 8) due to issuance of new shares in the current year.
47. Entry under ordinal number 27, ADP code 4140 shall present the increase in the
balance on account group 32 – Revaluation reserves and unrealised profit, due to revaluations made and positive components of other comprehensive income in the current year. Entry under ADP code 4199 shall present the total increase in the balance on positive capital accounts (columns 2 through 8) due to revaluations made and positive components of other comprehensive income in the current year.
48. Entry under ordinal number 28, ADP code 4141 shall present the decrease in the
balance on account group 32 – Revaluation reserves and unrealised profit, due to revaluations made in the current year. Entry under ADP code 4200 shall present the total decrease in the balance on positive capital accounts (columns 2 through 8) due to revaluations made in the current year.
49. Entry under ordinary number 29, ADP code 4277 shall present the increase in the
balance on account group 33 – Unrealised losses, due to negative components of other comprehensive income in the previous year.

Entry under ADP code 4304 shall present the total increase in the balance of deductible capital items (columns 10, 11 and 12) due to negative components of other comprehensive income in the current year.
50. Entry under ordinal number 30, ADP code 4019, shall present the increase in the
balance on core capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309) due to distribution of net profit in the current period. Entry under ADP code 4043 shall present the increase in the balance on account 309 due to distribution of net profit in the current period. Entry under ADP code 4115 shall present the increase in the balance on accounts 306 and 307 due to distribution of net profit in the previous period. Entry under ADP code 4167 shall present the increase in the balance on account group 34 – Undistributed profit, except for account 342, due to undistributed net profit in the current period. Entry under ADP code 4201 shall present the total increase in the balance on positive capital accounts (columns 2 through 8) due to net profit realised in the current period.
51. Entry under ordinal number 31, ADP code 4227 shall present the increase in the
balance on account group 35 – Loss (up to the level of capital), except for account 352, due to net loss realised in the current period. Entry under ADP code 4305 shall present the total increase in the balance of deductible capital items (columns 10, 11 and 12) due to loss realised in the current period. Entry under ADP code 4337 shall present the increase in the balance on account group 35 – Loss – Loss (above the level of capital), except for account 352, due to loss realised in the current period.
52. Entry under ordinal number 32, ADP code 4252 shall present the increase in the
balance on accounts 037 and 237 due to decrease in capital through acquisition of own shares in the current year. Entry under ADP code 4306 shall present the total increase in the balance of deductible capital items (columns 10, 11 and 12) due to acquisition of own shares in the current year.
53. Entry under ordinal number 33, ADP code 4253 shall present the decrease in the
balance on accounts 037 and 237 due to increase in capital through sale/alienation of own shares in the current year. Entry under ADP code 4307 shall present the total decrease in the balance of deductible capital items (columns 10, 11 and 12) due to sale/alienation of own shares in the current year.
54. Entry under ordinal number 34, ADP code 4020, shall present the increase in the
balance on core capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309) due to transfer from another form of capital in the current year. Entry under ADP code 4044 shall present the increase in the balance on account 309 due to transfer from another form of capital in the current year.

Entry under ADP code 4068 shall present the increase in the balance on account group 31 – Subscribed capital unpaid due to transfer from another form of capital in the current year. Entry under ADP code 4092 shall present the increase in the balance on account 305 due to transfer from another form of capital in the current year. Entry under ADP code 4116 shall present the increase in the balance on accounts 306 and 307 due to transfer from another form of capital in the current year. Entry under ADP code 4142 shall present the increase in the balance on account group 32 – Revaluation reserves and unrealised profit due to transfer from another form of capital in the current year. Entry under ADP code 4168 shall present the increase in the balance on account group 34 – Undistributed profit, except for account 342, due to transfer from another form of capital in the current year. Entry under ADP code 4202 shall present the total increase in the balance on positive capital accounts (columns 2 through 8) due to transfer from another form of capital in the current year. Entry under ADP code 4228 shall present the increase in the balance on account group 35 – Loss (up to the level of capital), except for account 352, due to transfer from another form of capital in the current year. Entry under ADP code 4254 shall present the increase in the balance on accounts 037 and 237 due to transfer from another form of capital in the current year. Entry under ADP code 4278 shall present the increase in the balance on account group 33 – Unrealised losses, due to transfer from another form of capital in the current year. Entry under ADP code 4308 shall present the total increase in the balance of deductible capital items (columns 10, 11 and 12) due to transfer from another form of capital in the current year. Entry under ADP code 4338 shall present the increase in the balance on account group 35 – Loss – Loss (above the level of capital), except for account 352, due to transfer from another form of capital in the current year.
55. Entry under ordinal number 35, ADP code 4021, shall present the decrease in the
balance on core capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309) due to transfer to another form of capital in the current year. Entry under ADP code 4045 shall present the decrease in the balance on account 309 due to transfer to another form of capital in the current year. Entry under ADP code 4069 shall present the decrease in the balance on account group 31 – Subscribed capital unpaid due to transfer to another form of capital in the current year. Entry under ADP code 4093 shall present the decrease in the balance on account 305 due to transfer to another form of capital in the current year.

Entry under ADP code 4117 shall present the decrease in the balance on accounts 306 and 307 due to transfer to another form of capital in the current year. Entry under ADP code 4143 shall present the decrease in the balance on account group 32 – Revaluation reserves and unrealised profit, due to transfer to another form of capital in the current year. Entry under ADP code 4169 shall present the decrease in the balance on account group 34 – Undistributed profit, except for account 342, due to transfer to another form of capital in the current year. Entry under ADP code 4203 shall present the total decrease in the balance on positive capital accounts (columns 2 through 8) due to transfer to another form of capital in the current year. Entry under ADP code 4229 shall present the decrease in the balance on account group 35 – Loss (up to the level of capital), except for account 352, due to transfer to another form of capital in the current year. Entry under ADP code 4255 shall present the decrease in the balance on accounts 037 and 237 due to transfer to another form of capital in the current year. Entry under ADP code 4279 shall present the decrease in the balance on account group 33 – Unrealised losses, due to transfer to another form of capital in the current year. Entry under ADP code 4309 shall present the total decrease in the balance of deductible capital items (columns 10, 11 and 12) due to transfer to another form of capital in the current year. Entry under ADP code 4339 shall present the decrease in the balance on account group 35 – Loss (above the level of capital), except for account 352, due to transfer to another form of capital in the current year.
56. Entry under ordinal number 36, ADP code 4170 shall present the decrease in the
balance on account group 34 – Undistributed profit, except for account 342, due to payment of dividends from the net profit realised in the current period. Entry under ADP code 4204 shall present the total decrease in the balance on positive capital accounts (columns 2 through 8) due to payment of dividends from the net profit realised in the current period.
57. Entry under ordinal number 37, ADP code 4171 shall present the decrease in the
balance on account group 34 – Undistributed profit, except for account 342, due to liabilities toward employees paid from the net profit realised in the current period. Entry under ADP code 4205 shall present the total decrease in the balance on positive capital accounts (columns 2 through 8) due to liabilities toward employees paid from the net profit realised in the current period.
58. Entry under ordinal number 38, ADP code 4022, shall present the increase in the
balance on core capital accounts (account group 30 – Core and other capital and reserves, except for accounts 305, 306, 307 and 309) based on any other grounds in the current year.

Entry under ADP code 4046 shall present the increase in the balance on account 309 based on any other grounds in the current year. Entry under ADP code 4070 shall present the increase in the balance on account group 31 – Subscribed capital unpaid based on any other grounds in the current year. Entry under ADP code 4094 shall present the increase in the balance on account 305based on any other grounds in the current year. Entry under ADP code 4118 shall present the increase in the balance on accounts 306 and 307 based on any other grounds in the current year. Entry under ADP code 4144 shall present the increase in the balance on account group 32 – Revaluation reserves and unrealised profit based on any other grounds in the current year. Entry under ADP code 4172 shall present the increase in the balance on account group 34 – Undistributed profit, except for account 352, based on any other grounds in the current year. Entry under ADP code 4206 shall present the total increase in the balance on positive capital accounts (columns 2 through 8) based on any other grounds in the current year. Entry under ADP code 4230 shall present the increase in the balance on account group 35 – Loss (up to the level of capital), except for account 352, based on any other grounds in the current year. Entry under ADP code 4256 shall present the increase in the balance on accounts 037 and 237 based on any other grounds in the current year. Entry under ADP code 4280 shall present the increase in the balance on account group 33 – Unrealised losses, based on any other grounds in the current year. Entry under ADP code 4310 shall present the total increase in the balance of deductible capital items (columns 10, 11 and 12) based on any other grounds in the current year. Entry under ADP code 4340 shall present the increase in the balance on account group 35 – Loss (above the level of capital), except for account 352, based on any other grounds in the current year.
59. Entry under ordinal number 39, ADP code 4023, shall present the decrease in the
balance on core capital accounts (account group 30 – Core and other capital and reserves, except for accounts 305, 306, 307 and 309) based on any other grounds in the current year. Entry under ADP code 4047 shall present the decrease in the balance on account 309 based on any other grounds in the current year. Entry under ADP code 4071 shall present the decrease in the balance on account group 31 – Subscribed capital unpaid based on any other grounds in the current year. Entry under ADP code 4095 shall present the decrease in the balance on account 305 based on any other grounds in the current year. Entry under ADP code 4119 shall present the decrease in the balance on accounts 306 and 307 based on any other grounds in the current year.

Entry under ADP code 4145 shall present the decrease in the balance on account group 32 – Revaluation reserves and unrealised profit based on any other grounds in the current year. Entry under ADP code 4173 shall present the decrease in the balance on account group 34 – Undistributed profit, except for account 342, based on any other grounds in the current year. Entry under ADP code 4207 shall present the total decrease in the balance on positive capital accounts (columns 2 through 8) based on any other grounds in the current year. Entry under ADP code 4231 shall present the decrease in the balance on account group 35 – Loss (up to the level of capital), except for account 352, based on any other grounds in the current year. Entry under ADP code 4257 shall present the decrease in the balance on accounts 037 and 237 based on any other grounds in the current year. Entry under ADP code 4281 shall present the decrease in the balance on account group 33 – Unrealised losses, based on any other grounds in the current year. Entry under ADP code 4311 shall present the total decrease in the balance of deductible capital items (columns 10, 11 and 12) based on any other grounds in the current year. Entry under ADP code 4341 shall present the decrease in the balance on account group 35 – Loss (above the level of capital), except for account 352, based on any other grounds in the current year.
60. Entry under ordinal number 40, ADP code 4024, shall present the increase in the
balance on core capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309) in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4048 shall present the increase in the balance on account 309 in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4072 shall present the increase in the balance on account group 31 – Subscribed capital unpaid in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4096 shall present the increase in the balance on account 305in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4120 shall present the increase in the balance on accounts 306 and 307 in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4146 shall present the increase in the balance on account group 32 – Revaluation reserves and unrealised profit in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4174 shall present the increase in the balance on account group 34 – Undistributed profit, except for account 342, in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies.

Entry under ADP code 4208 shall present the total increase in the balance on positive capital accounts (columns 2 through 8) in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4232 shall present the increase in the balance on account group 35 – Loss (up to the level of capital), except for account 352, in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4258 shall present the increase in the balance on accounts 037 and 237 in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4282 shall present the increase in the balance on account group 33 – Unrealised losses, in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4312 shall present the total increase in the balance of deductible capital items (columns 10 through 12) in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4342 shall present the increase in the balance on account group 35 – Loss (above the level of capital), except for account 352, in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies.
61. Entry under ordinal number 41, ADP code 4025, shall present the decrease in the
balance on core capital accounts (account group 30 – Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309) in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4049 shall present the decrease in the balance on account 309 in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4073 shall present the decrease in the balance on account group 31 – Subscribed capital unpaid in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4097 shall present the decrease in the balance on account 305 in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4121 shall present the decrease in the balance on accounts 306 and 307 in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4147 shall present the decrease in the balance on account group 32 – Revaluation reserves and unrealised profit in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4175 shall present the decrease in the balance on account group 34 – Undistributed profit, except for account 342, in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies.

Entry under ADP code 4209 shall present the total decrease in the balance on positive capital accounts (columns 2 through 8) in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4233 shall present the decrease in the balance on account group 35 – Loss (up to the level of capital), except for account 352, in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4259 shall present the decrease in the balance on accounts 037 and 237 in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4283 shall present the decrease in the balance on account group 33 – Unrealised losses, in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4313 shall present the total decrease in the balance of deductible capital items (columns 10 through 12) in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies. Entry under ADP code 4343 shall present the decrease in the balance on account group 35 – Loss (above the level of capital), except for account 352, in the current year on all grounds, except on the ground of corrections of material errors and changes in accounting policies.
62. Entry under ordinal number 42, ADP code 4026, shall present the balance on core
capital accounts (account group 30 - Core capital and other capital and reserves, except for accounts 305, 306, 307 and 309), as at 31 December of the current year. Entry under ADP code 4050 shall present the balance on account 309 as at 31 December of the current year. Entry under ADP code 4074 shall present the balance on account group 31 – Subscribed capital unpaid as at 31 December of the current year. Entry under ADP code 4098 shall present the balance on account 305 as at 31 December of the current year. Entry under ADP code 4122 shall present the balance on accounts 306 and 307 as at 31 December of the current year. Entry under ADP code 4148 shall present the balance on account group 32 – Revaluation reserves and unrealised profit as at 31 December of the current year. Entry under ADP code 4176 shall present the balance on account group 34 – Undistributed profit, except for account 342, as at 31 December of the current year. Entry under ADP code 4210 shall present the total balance on positive capital accounts (columns 2 through 8) as at 31 December of the current year. Entry under ADP code 4234 shall present the balance on account group 35 – Loss (up to the level of capital), except for account 352, as at 31 December of the current year. Entry under ADP code 4260 shall present the balance on accounts 037 and 237 as at 31 December of the current year.

Entry under ADP code 4284 shall present the balance on account group 33 – Unrealised losses as at 31 December of the current year. Entry under ADP code 4314 shall present the total balance on deductible capital items (columns 10, 11 and 12) as at 31 December of the current year. Entry under ADP code 4320 shall present the total balance of capital as at 31 December of the current year. Entry under ADP code 4344 shall present the balance on account group 35 – Loss (above the level of capital), except for account 352, as at 31 December of the current year.
VII. CONTENTS OF THE NOTES TO THE FINANCIAL STATEMENTS
General information
63. Notes to financial statements shall contain descriptions or detailed breakdown of the
amounts presented in the Balance Sheet, Profit and Loss Account, Statement of Other Comprehensive Income, Cash Flow Statement and Statement of Changes in Equity and additional information not presented in financial statements, in line with the requirements of individual IAS and/or IFRS relating to disclosure. Notes to financial statements shall also include the following information:

• general information about the undertaking;
• information about compliance of financial statements with national regulations and
  IAS/IFRS;
• summary of significant accounting policies;
• analysis of individual items from financial statement forms;
• findings of external control with regard to individual items.
  General information about the undertaking from paragraph 2, indent 1 of this Section includes name, head office, legal form, type of insurance activities, business organisation, brokers and representatives, shareholders, name of the parent undertaking and the ultimate owner of the parent undertaking, and data on the average number of employees at the end of the current and the previous year (a round number based on the number of employees at the end of each month) and their qualifications structure. The undertaking provides information about the compliance of financial statements with national regulations and IAS/IFRS from paragraph 2, indent 2 of this Section, including in particular the reasons for any departures and an assessment of their effects on assets, liabilities and business result of the undertaking. In the summary of significant accounting policies from paragraph 2, indent 3 of this
  Section, the undertaking shall disclose the basis applied to valuation of items at the time of
  compiling financial statements and other accounting policies selected and applied to significant business changes and events during the accounting period. Analysis of individual items from financial statement forms from paragraph 2, indent 4 of this Section shall include additional information about these items. As part of the analysis referred to in this paragraph, the undertaking shall provide information about any adjustment

of the opening balance due to errors, changes in accounting policies, events after the reporting period, unreconciled receivables and liabilities, transactions with associated undertakings, earnings per share and dividends paid, as well as the structure and value of off-balance sheet items and other information it considers significant. The undertaking shall also disclose the findings of external control from paragraph 2, indent 5 of this Section, with regard to individual significant items. Within notes to financial statements, the undertaking shall also disclose the currency matching of assets and liabilities, subject to the criterion set forth by the Insurance Law for assets acquired using technical provisions and for technical provisions. Within notes to financial statements, the insurance undertaking licensed to engage in some or all classes of life insurance and some or all classes of non-life insurance shall also disclose, separately for life and separately for non-life insurance, the following items:

• funds that serve or may serve for settlement of insurance liabilities and appertaining
  capital and liabilities;
• insurance funds, and/or assessed fulfilment of capital adequacy requirements;
• general and common operating income and expenses, delineated by applying the selected
  criterion determined by the undertaking’s rules on accounting; -other data significant for ensuring the fulfilment of the delineation requirement and separate management of funds that serve or may serve for settlement of insurance liabilities, appertaining capital and liabilities, by group of insurance activity. Arabic numerals are used in the notes to financial statements as ordinal numbers, organised in the order in which the data in the financial statements are presented. Additional presentations and disclosures

64. Additional presentations and disclosures shall include:

• additional information relating to items presented in the financial statement, according
  to the order of financial statement forms and position in those statements;
• additional disclosures required by the IAS, i.e. IFRS (shown in the order required by
  the IAS or IFRS).
  VIII. FINAL PROVISIONS

65. As of the effective date of this Decision, the Decision on the Content and Layout of
    Financial Statement Forms of Insurance Undertakings (RS Official Gazette Nos 135/2014, 141/2014 and 102/2015) shall cease to be valid. Provisions of this Decision shall first apply to financial statements complied on 31 December 2021.
66. This Decision shall enter into force on the eighth day upon the publication in the RS
    Official Gazette.
    Decision No 16 Governor of the

30 June 2020 National Bank of Serbia
B e l g r a d e Dr Jorgovanka Tabakovic, sgd.
Independent provisions of the Decision Amending the Decision on the Content and Layout of Financial Statement Forms for Insurance Undertakings (RS Official Gazette No 115/2023)
6. Provisions of this Decision shall first apply to financial statements complied on
31 December 2023.
7. This Decision enters into force on the eighth day following its publication in
the RS Official Gazette.

Schedule 1
To be filled in by the insurance undertaking
Identification number Activity code TIN
Name:
_______________________________________________________________________________________ Head office:
_______________________________________________________________________________________ BALANCE SHEET as at _________________________________________ 20 (in RSD thousand) Account group, account Item ADP Note number Amount Current year Previous year Closing balance Openin g balance 1 2 3 4 5 6 7 ASSETS 00 A. SUBSCRIBED CAPITAL UNPAID 0001 B. PERMANENT ASSETS (0003 + 0004 + 0005 + 0006 + 0009 + 0010 + 0021 + 0022) 0002 01, apart from 012, 013 and
part of 019
I. INTANGIBLE ASSETS 0003
012, part of 019 II. GOODWILL 0004
013, part of 019 III SOFTWARE AND OTHER RIGHTS 0005 02, apart from 021, part of 027,
part of 028 and
part of 029
IV. PROPERTY, PLANT AND EQUIPMENT (0007

• 0008)
  0006
  020, 022, 023,
  025, 026, part of
  027, part of 028,
  part of 029
  1 Property, plant and equipment used for carrying out activities 0007 024, part of 027,
  part of 028, part
  of 029

2. Investment property 0008
   021, part of 027,
   part of 028, part
   of 029
   V. BIOLOGICAL ASSETS 0009
   03, apart from
   037
   VI. LONG-TERM FINANCIAL PLACEMENTS
   (0011 + 0015)
   0010
3. Participating interests (0012 + 0013 + 0014) 0011
   030, part of 039 a) in subsidiary undertakings 0012 031, part of 039 b) in affiliated undertakings and joint ventures 0013
   part of 038, part
   of 039 c) in other legal entities 0014
4. Other long-term financial placements (0016 + 0019

0015
036, part of 039 2.1. Investments measured at amortised cost(0017 + 0018) 0016

part of 036, part
of 039 a) Fixed- income debt securities 0017
part of 036, part
of 039 b) Other securities and investments measured at amortised cost 0018 033, part of 039 2.2. Deposits with banks 0019
part of 038, part
of 039
2.3. Other long-term financial placements not
mentioned here
0020
04, apart from
040
VII. OTHER LONG-TERM ASSETS 0021
040 VIII. DEFERRED TAX ASSETS 0022
C. CURRENT ASSETS
(0024 + 0025 + 0026 + 0045 + 0046 + 0049)
0023
10, 13, 15 I. INVENTORIES 0024
14 II. NON-CURRENT ASSETS AVAILABLE FOR
SALE AND ASSETS FROM DISCONTINUED
OPERATIONS
0025
III. RECEIVABLES, PLACEMENTS AND CASH
(0027 + 0032 + 0033 + 0044)
0026

1. Receivables (0028 + 0029 + 0030 + 0031) 0027
   part of 20, part
   of 21
   1.1. Receivables arising from insurance, coinsurance
   and reinsurance premiums
   0028
   part of 20, part
   of 21
   1.2. Receivables from reinsurers and retrocessionaires 0029
   part of 21 1.3. Receivables arising from subrogation 0030
   22, except for
   223
   1.4. Other receivables 0031
   223 2. Receivables arising from prepaid income tax 0032
2. Financial placements (0034 + 0038 + 0042 + 0043) 0033
   233, part of 239 3.1. Financial assets measured at fair value through other comprehensive income (0035 + 0036 + 0037) 0034
   part of 233, part
   of 239 a) Debt securities measured at fair value through other comprehensive income 0035
   part of 233, part
   of 239 b) Equity securities measured at fair value through other comprehensive income 0036
   part of 233, part
   of 239 c) Other securities and other financial assets measured at fair value through other comprehensive income 0037 236, part of 239 3.2. Financial assets at fair value through profit and loss (0039 + 0040 + 0041) 0038
   part of 236, part
   of 239 a) Debt securities at fair value through profit and loss 0039
   part of 236, part
   of 239 b) Equity securities at fair value through profit and loss 0040
   part of 236, part
   of 239 c) Other securities and financial assets at fair value through profit and loss 0041 232, part of 239 3.3. Short-term deposits with banks 0042 234, 235, 238,
   part of 239
   3.4. Other short-term financial placements 0043
   24 4. Cash and cash equivalents 0044
   26 IV. VALUE ADDED TAX 0045
   V. PREPAYMENTS AND ACCRUED INCOME
   (0047 + 0048)
   0046
   274 1. Deferred insurance acquisition costs 0047

270, 271, 272,
273, 279
2. Other prepayments and accrued income 0048
VI. TECHNICAL PROVISIONS BORNE BY THE
COINSURER, REINSURER AND
RETROCESSIONAIRE (0050 + 0051 + 0052)
0049
275 1. Provisions for transferable premiums borne by the coinsurer, reinsurer and retrocessionaire 0050 276 2. Provisions for claims outstanding borne by the coinsurer, reinsurer and retrocessionaire 0051 277 3. Other technical provisions borne by the coinsurer, reinsurer and retrocessionaire 0052 D. TOTAL ASSETS (0001 + 0002 + 0023) 0053 88 E. OFF-BALANCE SHEET ASSETS 0054 LIABILITIES A. CAPITAL (0402 + 0407 + 0408 + 0411 + 0412 - 0413 + 0414 - 0417 - 0420 + 0421) 0401
I. CORE AND OTHER CAPITAL (0403 + 0404 +
0405 + 0406)
0402
300 1. Share capital 0403
303, 304 2. State- and socially-owned capital 0404 301, 302 3. Contributions of mutual insurance undertakings 0405 309 4. Other capital 0406 31 II. SUBSCRIBED CAPITAL UNPAID 0407
III. PROVISIONS (0409 + 0410) 0408
305 1. Premium on issue of shares 0409
306, 307 2. Legal, statutory and other provisions 0410 320 IV. REVALUATION RESERVES DUE TO REVALUATION OF INTANGIBLE ASSETS, PROPERTY, PLANT AND EQUIPMENT 0411 32, except for 320
V. UNREALISED PROFIT 0412
33 VI. UNREALISED LOSSES 0413
34, except for
342
VII. UNDISTRIBUTED PROFIT (0415 + 0416) 0414
340 1. Undistributed profit from previous years 0415 341 2. Undistributed profit of the current year 0416 35, except for 352
VIII. LOSS UP TO THE LEVEL OF CAPITAL (0418

• 0419)
  0417
  350 1. Losses from previous years 0418
  351 2. Loss from the current year 0419
  037, 237 IX. ACQUISITION OF OWN SHARES 0420
  X. NON-CONTROLLING INTERESTS 0421
  B. PROVISIONS AND LIABILITIES (0423 + 0430
• 0434 + 0435 + 0444 + 0453 + 0457)
  0422
  I. LONG-TERM PROVISIONS (0424 + 0425 + 0426
• 0427 + 0428 + 0429)
  0423
  400, 403 1. Mathematical provision 0424
  401 2. Provisions for insurance policies where the insured persons have accepted to participate in investment risk 0425 402 3. Equalisation reserve 0426 405 4. Provisions for bonuses and rebates 0427 407 5. Other technical provisions for insurance 0428

406, 409 6. Other long-term provisions 0429
II. LONG-TERM LIABILITIES (0431 + 0432 +
0433)
0430
411 a) toward parent and subsidiary undertakings 0431 412 b) toward other associated undertakings 0432 410, 413, 414, 415, 417, 419 c) other long-term liabilities 0433 416 III. DEFERRED TAX LIABILITIES 0434
IV. SHORT-TERM LIABILITIES (0436 + 0440 +
0441 + 0442 + 0443)
0435

1. Short-term financial liabilities (0437 + 0438 +

0436
420 a) toward parent and subsidiary undertakings 0437 421 b) toward other associated undertakings 0438 from 422 through 429, except for 427 c) other short-term financial liabilities 0439 427 2. Liabilities arising from fixed assets available for sale and assets from discontinued operations 0440 43 3. Liabilities arising from claims and agreed amounts 0441 44, 45, 46, 47, except for 474
4. Liabilities for premiums, salaries and other
obligations
0442
474 5. Income tax liabilities 0443
V. ACCRUALS AND DEFERRED INCOME (0445 +
0449 +0450
0444

1. Provisions for unearned premiums (0446 + 0447 +

0445
490, part of 492 a) life insurance and coinsurance 0446 491, part of 492 b) non-life insurance and coinsurance 0447
part of 492 c) reinsurance and retrocessions 0448
part of 497 2. Provisions for unexpired risks 0449
496, 498, 499 3. Other accruals and deferred income (0451 + 0452) 0450
part of 499 а) deferred income arising from subrogation 0451
496, 498, part of
499 b) other accruals and deferred income not mentioned 0452
VI. CLAIMS OUTSTANDING (0454 + 0455 + 0456) 0453
493, part of 495 a) life insurance and coinsurance 0454 494, part of 495 b) non-life insurance and coinsurance 0455
part of 495 b) share in reinsurance and retrocession claims 0456
part of 497 VII. OTHER TECHNICAL PROVISIONS FOR
INSURANCE – UP TO ONE YEAR
0457
35, except for
352
C. LOSS ABOVE THE LEVEL OF CAPITAL 0458
D. TOTAL LIABILITIES (0401 + 0422 - 0458) 0459 89 E. OFF-BALANCE SHEET LIABILITIES 0460 In ___________________ , Legal representative on ______________________ _________________

Schedule 2
To be filled in by the insurance undertaking
Identification number Activity code TIN
Name:
_______________________________________________________________________________________ Head office:
_______________________________________________________________________________________ Type of insurance:
_______________________________________________________________________________________ PROFIT AND LOSS STATEMENT for the period from__________________________till ____________ 20_ (in RSD thousand) Account group, account Item ADP code Note number Amount Curre nt year Previous year 1 2 3 4 5 6 A. OPERATING REVENUES AND EXPENSES
I. OPERATING (FUNCTIONAL) REVENUES (1002 + 1009 +
1014 + 1015)
1001

1. Revenues from insurance and coinsurance premiums (1003 +
   1004 - 1005 - 1006 - 1007 + 1008)
   1002
   600, part of 602
   1.1. Calculated life insurance and coinsurance premiums 1003
   610, 613 1.2. Calculated non-life insurance and coinsurance premiums 1004
   part of
   512, part of 523
   1.3. Premium transferred to coinsurance - liabilities 1005
   part of
   512, part of 523
   1.4. Premium transferred to reinsurance 1006
   part of
   60, part of 61
   1.5. Increase in provisions for unearned premiums and
   provisions for unexpired insurance and coinsurance risks 1007
   part of
   60, part of 61
   1.6. Decrease in provisions for unearned premiums and
   provisions for unexpired insurance and coinsurance risks 1008
2. Revenues from reinsurance and retrocession premiums (1010 -
   1011 - 1012 + 1013)
   1009
   part of
   602,
   614, 615
   2.1. Calculated reinsurance and retrocession premiums 1010
   part of
   512, part of 523
   2.2. Premiums transferred through retrocession of reinsurance
   and retrocessions
   1011
   part of
   60, part of 61
   2.3. Increase in provisions for unearned premiums and in
   provisions for unexpired reinsurance and retrocession risks 1012
   part of
   60, part of 61
   2.4. Decrease in provisions for unearned premiums and in
   provisions for unexpired reinsurance and retrocession risks 1013

606, part of 609,
650, part of 659
3. Revenues from activities directly related to insurance 1014
part of
605, part of 609,
639, 64,
part of
651,
part of
653,
655, part of 659
4. Other operating revenues 1015
II. OPERATING (FUNCTIONAL) EXPENSES (1017 + 1026 +
1034 - 1035 - 1044 + 1045 - 1046 + 1047 + 1048) 1016

1. Expenses for long-term provisions and functional contributions
   (1018 + 1019 + 1020 + 1021 + 1022 + 1023 + 1024 + 1025) 1017 500 1.1. Mathematical provision for life insurance - increase 1018 506 1.2. Mathematical provision for non-life insurance - increase 1019 502 1.3. Prevention contribution 1020 503 1.4. Contributions set forth by special laws 1021 504 1.5. Contribution to the Guarantee Fund 1022 505 1.6. Equalisation reserve 1023 507 1.7. Provisions for insurance policies where the insured persons have accepted to participate in investment risk, provision for bonuses and rebates and increase in other technical provisions 1024 509 1.8. Other expenses for long-term provisions and functional contributions 1025
2. Expenses for claims and agreed amounts (1027 + 1028 + 1029

• 1030 + 1031 - 1032 - 1033)
  1026
  510 2.1. Liquidated damages and agreed amounts for life insurance policies 1027 520 2.2. Liquidated damages for non-life insurance policies 1028
  part of
  513, part of 524
  2.3. Liquidated damages - share in coinsurance claims 1029
  part of
  513, part of 524
  2.4. Liquidated damages - share in reinsurance and retrocession
  claims
  1030
  part of
  53, part of 54,
  part of
  55
  2.5. Expenses for loss inspection, assessment, liquidation and
  payment of claims and agreed amounts
  1031
  part of
  603,
  620, 621
  2.6. Revenues from coinsurance deductible 1032
  part of
  603,
  622,
  623,
  624, 625
  2.7. Revenues from reinsurance and retrocession deductible 1033

3. Claims outstanding - increase
   (1036 - 1037 + 1038 - 1039 + 1040 - 1041 + 1042 - 1043) > 0 1034

4. Claims outstanding - decrease
   (1036 - 1037 + 1038 - 1039 + 1040 - 1041 + 1042 - 1043) < 0 1035 515 3.1. Life insurance claims outstanding - increase 1036
   part of
   604
   3.2. Life insurance claims outstanding - decrease 1037
   526 3.3. Non-life insurance claims outstanding - increase 1038 630 3.4. Non-life insurance claims outstanding - decrease 1039 516, 527 3.5. Coinsurance, reinsurance and retrocession claims outstanding - increase 1040
   part of
   604, 632
   3.6. Coinsurance, reinsurance and retrocession claims
   outstanding - decrease
   1041
   part of
   513
   3.7. Increase in claims outstanding - participation of coinsurers,
   reinsurers and retrocessionaires in claims
   1042
   635 3.8. Decrease in claims outstanding - participation of reinsurers and/or retrocessionaires in claims 1043 607, 652, 654 and
   part of
   673

5. Revenues arising from subrogation and sale of damaged items 1044
   517,
   529

6. Increase in other technical provisions - net 1045
   part of
   604
   631,
   633,
   638

7. Decrease in other technical provisions - net 1046
   518,
   528

8. Expenses for bonuses and rebates 1047
   part of
   51, part of 52

9. Other operating expenses 1048
   III. PROFIT - GROSS OPERATING RESULT (1001 - 1016) 1049
   IV. LOSS - GROSS OPERATING RESULT (1016 - 1001) 1050
   B. REVENUES AND EXPENSES FROM INVESTING
   ACTIVITIES
   I. REVENUES FROM INVESTMENT OF INSURANCE
   ASSETS (1052 + 1053 + 1057 + 1058 + 1059 + 1060 + 1061) 1051 660, 661, 665, part of 672

10. Revenues from subsidiary and affiliated undertakings and joint
    ventures
    1052

11. Revenues from investment property (1054 + 1055 + 1056) 1053
    part of
    608, part of 653
    2.1. Revenues from investment property lease 1054
    part of
    681
    2.2. Revenues from adjustment of value of investment
    property
    1055
    part of
    670
    2.3. Revenues from sale of property (divestiture) 1056
    part of
    662

12. Interest revenue 1057
    part of
    683, part of 686,
    part of

13. Revenues from adjustment of value of financial assets at fair
    value through profit and loss
    1058

687, 688
part of
672
5. Profit from sale of securities 1059
part of
663
6. Exchange rate gains from investing activities 1060
part of
671, part of 679,
part of
682, part of 686,
part of
689
7. Other revenues arising from investing activities 1061
II. EXPENSES ARISING FROM INVESTMENT OF
INSURANCE ASSETS (1063 + 1064 + 1067 + 1068 + 1069 + 1070) 1062 560, 561, 565, part of 572

1. Expenses from relations with subsidiary and affiliated
   undertakings and from joint ventures
   1063
2. Expenses from investment property (1065 + 1066) 1064
   part of
   581
   2.1. Investment property impairment expenses 1065
   part of
   570
   2.2. Losses arising from sale of property (divestiture) 1066
   part of
   583, part of 586,
   part of
   587, 588
3. Expenses from adjustment of value of financial assets at fair
   value through profit and loss
   1067
   part of
   572
4. Losses arising from sale of securities 1068
   part of
   563
5. Exchange rate losses from investing activities 1069
   part of
   53, part of 54,
   part of
   571, part of 579,
   part of
   582, part of 586,
   part of
   589
6. Other expenses arising from investing activities 1070
   III. PROFIT FROM INVESTING ACTIVITIES (1051 - 1062) 1071
   IV. LOSS FROM INVESTING ACTIVITIES (1062 - 1051) 1072
   C. UNDERWRITING EXPENSES LESS REINSURANCE
   AND RETROCESSION COMMISSION
   (1074 + 1079 + 1084 - 1085)
   1073
7. Acquisition costs (1075 + 1076 - 1077 + 1078) 1074
   part of
   542
   1.1. Commissions 1075
   part of
   53, part of 54,
   part of
   1.2. Other acquisition costs 1076

55
274 1.3. Changes in deferred acquisition costs – increase 1077 274 1.4. Changes in deferred acquisition costs – decrease 1078
2. Management costs (1080 + 1081 + 1082 + 1083) 1079
part of
53
2.1. Depreciation 1080
part of
54
2.2. Costs of material, electricity, services and non-material
costs
1081
part of
55
2.3. Costs of salaries, employee benefits and other personnel
expenses
1082
part of
53, part of 54,
part of
55
2.4. Other management costs 1083
part of
53, part of 54,
part of
55
3. Other underwriting expenses 1084
part of
605, part of 651
4. Reinsurance and retrocession commissions 1085
I. OPERATING PROFIT - NET OPERATING RESULT (1049 +
1071 - 1050 - 1072 - 1073) ≥ 0
1086
II. OPERATING LOSS - NET OPERATING RESULT (1049 +
1071 - 1050 - 1072 - 1073) ≤0
1087
part of
66
III. FINANCIAL REVENUES, EXCEPT FOR FINANCIAL
REVENUES ARISING FROM INVESTING ACTIVITIES
1088
part of
56
IV. FINANCIAL EXPENSES, EXCEPT FOR FINANCIAL
EXPENSES ARISING FROM INVESTING ACTIVITIES
1089
part of
68
V. REVENUES FROM VALUE READJUSTMENT OF
RECEIVABLES AND OTHER PROPERTY USED FOR
BUSINESS ACTIVITIES
1090
part of
58
VI. EXPENSES FROM IMPAIRMENT OF RECEIVABLES
AND OTHER PROPERTY USED FOR BUSINESS
ACTIVITIES
1091
part of
67
VII. OTHER REVENUES 1092
part of
57
VIII. OTHER EXPENSES 1093
IX. PROFIT FROM ORDINARY ACTIVITIES BEFORE TAX
(1086 + 1088 + 1090 + 1092 - 1087 - 1089 - 1091 - 1093) ≥ 0 1094
X. LOSS FROM ORDINARY ACTIVITIES BEFORE TAX
(1086 + 1088 + 1090 + 1092 - 1087 - 1089 - 1091 - 1093) ≤ 0 1095 69 - 59 XI. NET GAIN FROM DISCONTINUED OPERATIONS, POSITIVE EFFECTS OF CHANGES IN ACCOUNTING POLICIES AND FROM CORRECTION OF ERRORS FROM PREVIOUS PERIODS 1096 59 - 69 XII. NET LOSS FROM DISCONTINUED OPERATIONS, NEGATIVE EFFECTS OF CHANGES IN ACCOUNTING POLICIES AND FROM CORRECTION OF ERRORS FROM PREVIOUS PERIODS 1097 D. PROFIT BEFORE TAX (1094 + 1096 - 1095 - 1097) 1098

E. LOSS BEFORE TAX (1095 + 1097 - 1094 - 1096) 1099 E. INCOME TAX 721 1. Income tax 1100 342 2. Profit arising from establishment of deferred tax assets and reduction in deferred tax liabilities 1101 352 3. Loss arising from decrease of deferred tax assets from previous years and establishment of deferred tax liabilities 1102 F. NET PROFIT (1098 - 1099 - 1100 + 1101 - 1102) 1103

1. Net profit attributable to minority shareholders 1104
2. Net profit attributable to majority owner 1105
   G. NET LOSS (1099 - 1098 + 1100 - 1101 + 1102) 1106
3. Net loss attributable to minority shareholders 1107
4. Net loss attributable to majority owner 1108
   H. EARNINGS PER SHARE
5. Basic earnings per share (in dinars, rounded) 1109
6. Reduced (diluted) earnings per share (in dinars, rounded) 1110
   In _________________, Legal representative on ___________________ ___________________

Schedule 3
To be filled in by the insurance undertaking
Identification number Activity code TIN
Name:
_____________________________________________________________________________________ Head office:
_____________________________________________________________________________________ STATEMENT OF OTHER COMPREHENSIVE INCOME for the period from __________________________ till ____________ 20_ (in RSD thousand) Account group, account Item ADP code Note number Amount Curren t year Previous year 1 2 3 4 5 6 А. NET OPERATING RESULT
I. NET PROFIT (АDP 1103) 2001
II. NET LOSS (АDP 1106) 2002
B. OTHER COMPREHENSIVE PROFIT OR LOSS
I. ITEMS THAT WILL NOT BE RECLASSIFIED IN THE
PROFIT AND LOSS STATEMENT IN FUTURE PERIODS
320 1. Increase in revaluation reserves due to intangible assets, property, plant and equipment 2003 320 2. Decrease in revaluation reserves due to intangible assets, property, plant and equipment 2004 321 3. Actuarial gains on defined benefits plans 2005 331 4. Actuarial losses on defined benefits plans 2006 322 5. Gains from investment in equity instruments 2007 332 6. Losses from investment in equity instruments 2008 323 7. Gains from interests in other comprehensive income of affiliated undertakings 2009 333 8. Losses from interests in other comprehensive income of affiliated undertakings 2010
II. ITEMS THAT MAY BE RECLASSIFIED IN THE PROFIT
AND LOSS STATEMENT IN FUTURE PERIODS
324 1. Profit from recalculation of financial statements for foreign operations 2011 334 2. Losses from recalculation of financial statements for foreign operations 2012 325 3. Profit from hedging instruments for net investments in foreign operations 2013 335 4. Losses from hedging instruments for net investments in foreign operations 2014 326 5. Profit from cash flow hedging instruments 2015 336 6. Losses from cash flow hedging instruments 2016

327 7. Profit from securities measured at fair value through other comprehensive income 2017 337 8. Losses from securities measured at fair value through other comprehensive income 2018
III. OTHER COMPONENTS OF OTHER COMPREHENSIVE
INCOME
329 1. Other unrealised profit 2019
339 2. Other unrealised losses 2020
IV. OTHER GROSS COMPREHENSIVE PROFIT (2003 + 2005

• 2007 + 2009+2011 +2013+2015+2017+2019)
  2021
  V. OTHER GROSS COMPREHENSIVE LOSS (2004 + 2006 +
  2008 + 2010 + 2012 + 2014 + 2016 + 2018 + 2020) 2022
  VI. TAX ON OTHER COMPREHENSIVE PROFIT OR LOSS
  FOR THE PERIOD (ACCOUNTING)
  2023
  VII. NET OTHER COMPREHENSIVE PROFIT (2021 - 2022 -

2023. ≥ 0
      2024
      VIII. NET OTHER COMPREHENSIVE LOSS (2021 - 2022 -
2024. ≤ 0
      2025
      C. TOTAL NET COMPREHENSIVE INCOME FOR THE
      PERIOD
      I. TOTAL NET COMPREHENSIVE PROFIT (2001 + 2024 -
      2002 - 2025) ≥ 0
      2026

1. Attributable to majority shareholders 2027
2. Attributable to non-controlling shareholders 2028
   II. TOTAL NET COMPREHENSIVE LOSS (2001 + 2024 - 2002

• 2025. ≤ 0
        2029

1. Attributable to majority shareholders 2030
2. Attributable to non-controlling shareholders 2031
   In _______________ Legal representative on _______________ ___________________

Schedule 4
To be filled in by the insurance undertaking
Identification number Activity code TIN
Name:
Head office:
_______________________________________________________________________________________ CASH FLOW STATEMENT for the period from_________________________ till ______________ 20_ (in RSD thousand) Item ADP Amount Current year Previous year 1 2 3 4 A. CASH FLOWS FROM OPERATING ACTIVITIES I Cash inflows from operating activities (1 through 5) 3001

1. Insurance and coinsurance premiums and advances received 3002
2. Reinsurance and retrocession premiums 3003
3. Inflow from deductible 3004
4. Interests received from operating activities 3005
5. Other inflow from ordinary activities 3006
   II. Cash outflows from operating activities (1 through 9) 3007
6. Compensation of claims and agreed insured amounts, participation
   in coinsurance claims and advances paid
   3008
7. Compensation of claims and participation in reinsurance and
   retrocession claims
   3009
8. Coinsurance, reinsurance and retrocession premiums 3010
9. Salaries, benefits and other personnel expenses 3011
10. Other underwriting expenses 3012
11. Interests paid 3013
12. Income tax 3014
13. Outflows relating to other public revenues 3015
14. Other cash outflow from ordinary activities 3016
    III. Net cash inflow from operating activities (I - II) 3017
    IV. Net cash outflow from operating activities (II - I) 3018
    B. CASH FLOWS FROM INVESTING ACTIVITIES
    I Cash inflows from investing activities (1 through 5) 3019
15. Sale of shares and interests (net inflow) 3020
16. Sale of intangible assets, property, plant, equipment and biological
    assets
    3021
17. Other financial placements – deposits and investments (net inflows) 3022
18. Interest received from investing activities 3023
19. Dividends and shares in profit received 3024
    II. Cash outflows from investing activities (1 through 3) 3025
20. Acquisition of shares and interests (net outflow) 3026
21. Acquisition of intangible assets, property, plant, equipment and
    biological assets
    3027
22. Other financial placements – deposits and investments 3028

(net outflows)
III. Net cash inflow from investing activities (I - II) 3029
IV. Net cash outflows from investing activities (II - I) 3030
C . CASH FLOWS FROM FINANCING ACTIVITIES
I Cash inflows from financing activities (1 through 5) 3031

1. Increase in core capital 3032
2. Long-term loans (net inflows) 3033
3. Short-term loans (net inflows) 3034
4. Other long-term liabilities 3035
5. Other short-term liabilities 3036
   II. Cash outflows from financing activities (1 through 7) 3037
6. Acquisition of own shares and interests 3038
7. Long-term loans (net outflows) 3039
8. Short-term loans (net outflows) 3040
9. Other long-term liabilities 3041
10. Other short-term liabilities 3042
11. Lease 3043
12. Dividends and shares in profit paid 3044
    III. Net cash inflow from financing activities (I - II) 3045
    IV. Net cash outflow from financing activities (II - I) 3046
    D. TOTAL CASH INFLOW (3001 + 3019 + 3031) 3047 E. TOTAL CASH OUTFLOW (3007 + 3025 + 3037) 3048 F. NET CASH INFLOW (3047 - 3048) 3049 G. NET CASH OUTFLOW (3048 - 3047) 3050 H. CASH AT THE BEGINNING OF THE ACCOUNTING PERIOD 3051
    I. EXCHANGE RATE GAINS FROM RECALCULATION OF CASH 3052
    J. EXCHANGE RATE LOSSES FROM RECALCULATION OF
    CASH
    3053
    K. CASH AT THE END OF THE ACCOUNTING PERIOD (3049 - 3050 + 3051 + 3052 - 3053) 3054 In ________________, Legal representative on ____________________ ___________________

To be filled in by the insurance undertaking Schedule 5 Identification number Activity code TIN Name:
Head office:
_______________________________________________________________________________________ STATEMENT OF CHANGES IN EQUITY in the period from ______________ till _____________ 20___ (RSD thousand) Num ber DESCRIPTION ADP Core capital (group 30, except for 305, 306, 307 and 309); AD P Other capital (account 309) ADP Subscribed capital unpaid (group 31) ADP Premium on issue of shares (account 305) ADP Provisions (account 306 and 307) ADP Rev. reserves and unrealised profit (group 32) ADP Undistributed profit (group 34, except for account 342) ADP Total (column 2 + 3 + 4 + 5 + 6 + 7

• 8)
  ADP
  Loss up to the level of capital
  (group 35, except for account 352)
  ADP
  Acquisition of own shares and interests
  (account 037, 237) ADP
  Unrealised losses (group 33)
  ADP
  Total deductible items (column
  10+ 11 + 12)
  ADP
  Total capital
  (column 9-13)
  ADP
  Loss above the level of capital
  (group 35, except for account 352)
  1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

1. Opening balance or balance as at 1
   January of the previous year
   4001 40
   27
   405
   1
   407
   5
   409
   9
   4123 4149 4177 4211 4235 42
   61
   4285 4315 4321

2. Correction of material errors and
   changes in accounting policies - increase in item 4002 40 28 405 2 407 6 410 0 4134 4150 4178 4212 4236 42 62 4286 4315 4322

3. Correction of material errors and
   changes in accounting policies - decrease in item 4003 40 29 405 3 407 7 410 1 4135 4151 4179 4213 4237 42 63 4287 4316 4323

4. Corrected opening balance or
   balance as at 1 January of the previous year (ordinal number 1 +2- 3) 4004 40 30 405 4 407 8 410 2 4136 4152 4180 4214 4238 42 64 4288 4317 4324

5. Issue of shares 4005 xx
   x xxx 405
   5
   407
   9 xxx 4181 xxx xx x xxxxxx

6. Increase in revaluation reserves and
   unrealised profit from components of other comprehensive income xxx xxx xx x xxx 4127 xxx xx x xxxxxx

7. Decrease in revaluation reserve xxx xxx xx
   x xxx 4128 xxx xxx 4183 xxx xx x xxxxxx

8. Unrealised losses from components of
   other comprehensive income xxx xxx xx x xxx 42 65 4289 xxx

9. Net profit for the period 4006 40
   31 xxx 410
   3 xxx xxx 4153 4184 xxx xx x xxxxxx

10. Net loss for the period xxx xxx xx
    x xxx 4215 xxx xxx xx x xxx4290 xxx xxx 4325

11. Acquisition of own shares (decrease in
    capital through increase in deductible items) xxx xxx xx x xxx 4239 xx x xxx4291 xxx

12. Sale/alienation of own shares (increase
    in capital through decrease in deductible items) xxx xxx xx x xxx 4240 xx x xxx4292 xxx

13. Transfer from one to another form of
    capital – item increase
    4007 40
    32
    405
    6
    408
    0
    410
    4
    4129 4154 4185 4216 4241 42
    66
    4293 xxx xxx 4326

14. Transfer from one to another form of
    capital – item decrease
    4008 40
    33
    405
    7
    408
    1
    410
    5
    4130 4155 4186 4217 4242 42
    67
    4294 xxx xxx 4327

15. Decrease in capital due to payment of
    dividends xxx xxx xx x xxx 4156 4187 xxx xx x xxxxxx

16. Decrease in capital due to liabilities
    toward employees xxx xxx xx x xxx 4157 4188 xxx xx x xxxxxx

17. Other increase in items 4009 40
    34
    405
    8
    408
    2
    410
    6
    4131 4158 4189 4218 4243 42
    68
    4295 xxx xxx 4328

18. Other decrease in items 4010 40
    35
    405
    9
    408
    3
    410
    7
    4132 4159 4190 4219 4244 42
    69
    4296 xxx xxx 4329

19. Total increase by accounts in the
    previous year (ordinal numbers 5 + 6

• 8 + 9 + 10 + 11 + 13 + 17)
  4011 40
  36
  406
  0
  408
  4
  410
  8
  4133 4160 4191 4220 4245 42
  70
  4297 xxx xxx 4330

20. Total decrease by accounts in the
    previous year (ordinal numbers 7 +
    12 + 14 + 15 + 16 + 18)
    4012 40
    37
    406
    1
    408
    5
    410
    9
    4134 4161 4192 4221 4246 42
    71
    4298 xxx xxx 4331

21. Closing balance or balance as at 31
    December of the previous year
    (ordinal numbers 4 + 19 - 20)
    4013 40
    38
    406
    2
    408
    6
    411
    0
    4135 4162 4193 4222 4247 42
    72
    4299 4317 4332

22. Opening balance or balance as at 1
    January of the current year
    4014 40
    39
    406
    3
    408
    7
    411
    1
    4136 4163 4194 4223 4248 42
    73
    4300 4318 4333

23. Correction of material errors and
    changes in accounting policies – increase in item 4015 40 40 406 4 408 8 411 2 4137 4164 4195 4224 4249 42 74 4301 xxx xxx 4334

24. Correction of material errors and
    changes in accounting policies - decrease in item 4016 40 41 406 5 408 9 411 3 4138 4165 4196 4225 4250 42 75 4302 xxx xxx 4335

25. Corrected opening balance or
    balance as at 1 January of the current year (ordinal numbers 22 + 23 - 24) 4017 40 42 406 6 409 0 411 4 4139 4166 4197 4226 4251 42 76 4303 4319 4336

26. Issue of shares 4018 xx
    x xxx 406
    7
    409
    1 xxx 4198 xxx xx x xxxxxx

27. Increase in revaluation reserves and
    unrealised profit from components of other comprehensive income xxx xxx xx x xxx 4140 xxx xxx 4199 xxx xx x xxxxxx

28. Decrease in revaluation reserve xxx xxx xx
    x xxx 4141 xxx xxx 4200 xxx xx x xxxxxx

29. Unrealised losses from components of
    other comprehensive income xxx xxx xx x xxx 42 77 4304 xxx

30. Net profit for the period 4019 40
    43 xxx 411
    5 xxx xxx 4167 4201 xxx xx x xxxxxx

31. Net loss for the period xxx xxx xx
    x xxx 4227 xxx xxx xx x xxx4305 xxx xxx 4337

32. Acquisition of own shares (decrease in
    capital through increase in deductible items) xxx xxx xx x xxx 4252 xx x xxx4306 xxx

33. Sale/alienation of own shares (increase
    in capital through decrease in deductible items) xxx xxx xx x xxx 4253 xx x xxx4307 xxx

34. Transfer from one to another form of
    capital – item increase
    4020 40
    44
    406
    8
    409
    2
    411
    6
    4142 4168 4202 4228 4254 42
    78
    4308 xxx xxx 4338

35. Transfer from one to another form of
    capital – item decrease
    4021 40
    45
    406
    9
    409
    3
    411
    7
    4143 4169 4203 4229 4255 42
    79
    4309 xxx xxx 4339

36. Decrease in capital due to payment of
    dividends xxx xxx xx x xxx 4170 4204 xxx xx x xxxxxx

37. Decrease in capital due to liabilities
    toward employees xxx xxx xx x xxx 4171 4205 xxx xx x xxxxxx

38. Other increase in items 4022 40
    46
    407
    0
    409
    4
    411
    8
    4144 4172 4206 4230 4256 42
    80
    4310 xxx xxx 4340

39. Other decrease in items 4023 40
    47
    407
    1
    409
    5
    411
    9
    4145 4173 4207 4231 4257 42
    81
    4311 xxx xxx 4341

40. Total increase by accounts in the
    current year (ordinal numbers 26 +
    27 + 29 + 30 + 31 + 32 + 34 + 38)
    4024 40
    48
    407
    2
    409
    6
    412
    0
    4146 4174 4208 4232 4258 42
    82
    4312 xxx xxx 4342

41. Total decrease by accounts in the
    current year (ordinal numbers 28 +
    33 + 35 + 36 + 37 + 39)
    4025 40
    49
    407
    3
    409
    7
    412
    1
    4147 4175 4209 4233 4259 42
    83
    4313 xxx xxx 4343

42. Closing balance or balance as at 31
    December of the current year
    (ordinal numbers 25 + 40 - 41)
    4026 40
    50
    407
    4
    409
    8
    412
    2
    4148 4176 4210 4234 4260 42
    84
    4314 4320 4344
    In Legal representative
    On _______________ ________________________