Decision on the Layout and Content of Statistical Report for Financial Lessors

RS Official Gazette, No 117/2021
Pursuant to Article 30, paragraph 3 of the Law on Accounting (RS Official Gazette, No 73/2019 and 44/2021 – other law) 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 – Constitutional Court decision and 44/2018), the Governor of the National Bank of Serbia hereby issues DECISION ON THE LAYOUT AND CONTENT OF STATISTICAL REPORT FOR FINANCIAL LESSORS
I. INTRODUCTORY PROVISIONS

1. This Decision lays down the form of the statistical report for financial lessors
   and the content of items in the form.
2. The form referred to in Section 1 hereof shall be printed together with the
   Decision and shall be integral part thereof (Schedule 1).
   The form referred to in Section 1 hereof shall be completed by entering data under groups of accounts and accounts set forth by the decision regulating the Chart of Accounts and content of accounts in the Chart of Accounts for financial lessors into appropriate items in columns for the current and prior year, as well as from analytical and other records kept by financial lessors in which they shall provide data for entry into items of that form in which account is not indicated or a part of the account is indicated. Amounts in the form referred to in Section 1 hereof shall be stated in thousands of dinars, whereas the number of shares shall be stated in whole numbers.
3. A financial lessor (hereinafter: lessor) that has undergone a status change or
   is subject to bankruptcy or liquidation proceedings shall submit its statistical report to the Business Registers Agency disclosing consolidated data for the entire reporting period, as a net amount, after offsetting the results before and after the status change. It shall designate such statistical report form as either “STATUS CHANGE”, “BANKRUPTCY” or “LIQUIDATION”.
   II. CONTENTS OF ITEMS IN THE STATISTICAL REPORT FORM
4. The lessor shall enter data in tables I through X in the form referred to in
   Section 1 hereof.

Data shall be entered in each of the designated columns, in line with the contents of groups of accounts and accounts specified in the table.
5. In table I. GENERAL DATA ON THE LESSOR, item Number of months of
operation under ADP code 9001 shall disclose the number of months of operation in a calendar year, as a whole number from 1 to 12. A newly incorporated lessor shall not fill in the column 4. Item Size classification under ADP code 9002 shall disclose an appropriate classification code from the Classification Notice, determined by the lessor based on the data from the financial statement and the criteria prescribed by Article 6 of the Law on Accounting. Item Ownership under ADP code 9003 shall disclose a statistical code for ownership, whereby code 2 shall indicate private ownership, code 4 mixed ownership and code 5 state ownership. Item Number of foreign persons (legal or natural) holding a share in capital under ADP code 9004 shall disclose the number of legal persons with headquarters abroad or natural persons who are not nationals of the Republic of Serbia, holding a share in the core capital of the lessor. Item Number of employees based on balance as at the end of each month under ADP code 9005 shall disclose the average number of employees in the reporting year (column 3), and in the previous year (column 4.) The annual average number of employees shall be the sum of the number of employees at the end of each month in the accounting period, divided by the number of months of operation, and shall be expressed as a whole number, without decimals.
6. In table II. GROSS CHANGES IN INTANGIBLE INVESTMENTS AND OWN
PROPERTY, PLANT AND EQUIPMENT, items under ADP codes 9006 through 9015 shall disclose data from the account groups 01, 02, 05, 06, 11, 12 and 13 relating to the opening balance, changes during the year and the closing balance. Data on gross amount shall be entered in column 4, value adjustments in column 5 and net amounts in column 6. The data entered in column 6 correspond to the data from the Balance Sheet, as follows: ADP 9006 column 6 = ADP 0006 column 6; ADP 9010 column 6 = ADP 0006 column 5; ADP 9011 column 6 = ADP 0007 column 6 + ADP 0008 column 6 + ADP 0009 column 6 + ADP 0014 column 6; ADP 9015 column 6 = ADP 0007 column 5 + ADP 0008 column 5 + ADP 0009 column 5 + ADP 0014 column 5.
7. In table III. STRUCTURE OF INVENTORIES, items under ADP codes 9016
and 9017 shall disclose balance of account groups 10 and 14. Data entered under ADP code 9018 corresponds to the sum of amounts stated in the Balance Sheet under ADP codes 0003 and 0017 (column 5 for the current year and column 6 for the previous year).

8. In table IV. STRUCTURE OF CORE CAPITAL, items under ADP codes 9019,
9021, 9023 and 9024 shall disclose balance of accounts 300, 301, 302 and 309, while items under ADP codes 9020, 9022 and 9025 shall disclose the part pertaining to foreign capital. Item Total under ADP code 9026 shall disclose the amount of core capital, corresponding to the data entered in the Balance Sheet under ADP code 0401 (column 5 for the current and column 6 for the previous year).
9. In table V. STRUCTURE OF SHARE CAPITAL, items under ADP codes 9027
and 9029 shall disclose the absolute number of ordinary and/or preferred shares at the end of the current year (column 4) and the previous year (column 5). Items under ADP codes 9028 and 9030 shall disclose the nominal value of ordinary and/or preferred shares and shall be obtained by multiplying the number of shares and the nominal value per share. Item under ADP code 9031 shall disclose the total nominal value of shares, which shall be equal to the amount of share capital under ADP code 9019.
10. In table VI. RECEIVABLES AND LIABILITIES, item Receivables on insurance
undertakings for compensation of damage during the year under ADP code 9032 shall disclose the total value of receivables on insurance undertakings for compensation of damage during the year (increase - debit transactions without opening balance of the account 225). Item VAT – previous VAT under ADP code 9033 shall disclose the total annual amount of previous VAT as per tax calculation and tax returns, debit transactions without opening balance of the group of accounts 27, excluding 279. Items under ADP codes 9034–9036 shall disclose the total annual liabilities for salaries and compensations (credit transactions without opening balance) for accounts 450, 451 and 452. Item Liabilities for dividends, share in profit and personal earnings of the employer under ADP code 9037 shall disclose the total annual amount of calculated dividends and share in profit according to the distribution of results during the year (increase during the year - credit transactions without opening balance) for accounts 482 and
483. It shall also disclose potential advance payment of interim dividends to the
owners and members of the company (account 723).
Item Liabilities to natural persons for contracted compensation under ADP code 9038 shall disclose liabilities to natural persons under employment, copyright, temporary employment, agency and brokerage, secondary employment and other compensation contracts presented in account 459 (credit transactions without opening balance). Item VAT liabilities under ADP code 9039 shall disclose total annual VAT amount,

as per calculation and tax returns, credit transactions without opening balance from group of accounts 47, excluding account 479.
11. In table VII. OTHER COSTS AND EXPENDITURE, columns 4 and 5 shall
disclose data according to the content of accounts in column 1. Item Costs of material used in service providing, fuel and energy costs under ADP code 9041 shall disclose annual amount of expenditure for the stated purposes (account 510). Item Costs of spare parts, tools and inventories under ADP code 9042 shall disclose annual amount of expenditure for the stated purposes (account 511). Item Transport services costs under ADP code 9043 shall disclose annual expenditure for transport services of legal persons and entrepreneurs (account 515). Item Costs of insurance premiums under ADP code 9044 shall disclose annual expenditure for insurance premiums, excluding life insurance premiums of employees (account 516). Item Fairs exhibit costs under ADP code 9045 shall disclose annual amount of expenses incurred in relation to exhibitions in fairs and other exhibitions in the country and abroad (account 517). Item Advertising costs under ADP code 9046 shall disclose annual amount of expenses for the services of advertising, as well as for advertising material (account 518). Item Intellectual property costs under ADP code 9047 shall disclose annual expenses for the stated purposes (account 530). Item Representation costs under ADP code 9048 shall disclose annual expenses for representation (account 531). Item Costs of payment transactions under ADP code 9049 shall disclose annual expenses for payment transactions and other banking services (account 533). Item Costs of membership fees under ADP code 9050 shall disclose annual expenses for membership fees for business and other associations, chambers and unions (account 534). Item Rental costs under ADP code 9051, excluding costs of land rental, shall disclose annual amount of rental costs based on the rental agreement of fixed assets (equipment, business, storage, office and other space) (part of account 535).

Item Land rental costs under ADP code 9052 shall disclose costs of land rental based on the rental agreement (part of account 535). Item Maintenance costs under ADP code 9053 shall disclose annual amount of expenses for the maintenance of fixed assets (account 536). Item Research and development costs under ADP code 9054 shall disclose annual amount of expenses for the stated purposes (account 537). Item Costs of salaries and compensation (gross) under ADP code 9055 shall be disclosed in account 520. Item Costs of taxes and contributions on salaries and compensations charged to employers under ADP code 9056 shall be disclosed in account 521. Item Costs of contracted compensation to natural persons (gross) under ADP code 9057 shall disclose the sum of balances on accounts 522, 523, 524 and 525. Item Costs of remuneration to members of management boards (gross) under ADP code 9058 shall disclose total costs of the stated remuneration (account 526). Item Other personal expenses and remunerations under ADP code 9059 shall disclose the annual amount of other personal expenses such as severance pay for retirement, jubilee awards, allowances for accommodation, meals and transportation expenses on business trips, reimbursement of employee travel expenses, and remuneration for field allowance (account 529). Item Costs of other taxes and contributions, customs and other duties under ADP code 9060 shall disclose the annual amount of expenses for taxes and contributions, customs and other duties charged to costs (part of account 538). Item Fines and penalties under ADP code 9061 shall disclose the annual amount of expenditure for fines and penalties (part of account 538). Item Interest expenses on loans, borrowings, leases and sales under ADP code 9062 shall be disclosed as the sum of balances posted to accounts 550, 553 and 556. Item FX losses under code ADP 9063 shall disclose the sum of balances posted to accounts 551, 554, 557, 561, 564 and 567. Item Expenses from currency clause effects under ADP code 9064 shall disclose the sum of balances posted to accounts 552, 555, 558, 562, 565 and 568. Item Expenses from share in losses of subsidiary legal persons and joint ventures

under ADP code 9065 shall disclose annual amount of expenses for the stated purposes (account 559). Item Expenses for humanitarian, cultural, healthcare, educational, scientific, religious and sports purposes and environmental protection under ADP code 9066 shall disclose the annual amount of expenses for the stated purposes posted to analytical accounts within account 579, specifically to the analytical account for posting expenses for humanitarian, cultural, healthcare, educational, scientific, religious and sports purposes and environmental protection, as well as to the analytical account for posting lessors’ donations in cash or in kind to mitigate the effects of natural disasters or other extraordinary events.
12. In table VIII. OTHER INCOME, columns 4 and 5 shall disclose data according
to the content of accounts specified in column 1.
Item Income from interest on loans, borrowings, leases and sales under code ADP 9068 shall disclose the sum of balances posted to accounts 650, 653 and 656. Item FX gains under ADP code 9069 shall disclose the sum of balances posted to accounts 651, 654, 657, 661, 664 and 667. Item Income from currency clause effects under ADP code 9070 shall disclose the sum of balances posted to accounts 652, 655, 658, 662, 665 and 668. Item Income from dividends and share in the profit of subsidiary legal persons and joint ventures under ADP code 9071 shall disclose the annual amount posted to account 659.
13. In table IX. OTHER DATA, item Calculated customs and other import duties
under ADP code 9073 shall disclose the total annual amount of calculated customs and other import duties according to customs and other documentation related to imports. Item State allocation funds under ADP code 9074 shall disclose all types of state aid in cash or in kind, including non-conditional income without direct connection to the services provided by the lessor, such as grants for new employees, for environmental protection and installation of appropriate equipment, for research and development, as well as export tax rebate, etc. Item Income from donations and other grants received from abroad under ADP code 9075 shall disclose donations and all other grants in cash or in kind received from abroad during the year (gross amount). It includes not only income from conditional donations (account 646), but also donations for which the contract does not stipulate any condition or purpose, and which are entered as other income, as well

as income from indemnities caused by natural disasters and other unforeseen events (part of group of accounts 67). Abolition of deferred income based on donations from previous years – excluded.
14. In table X. STRUCTURE OF PAID OUT DIVIDENDS AND PROFIT
SHARING, under ADP codes 9077 through 9084, column 4 shall disclose data on paid out dividends and profit sharing.
III. FINAL PROVISIONS
15. As of the effective date of this Decision, the Decision on the Layout and
Content of Statistical Report for Financial Lessors (RS Official Gazette, No 93/2020) shall cease to be valid.
16. The provisions of this Decision shall apply to the statistical reports for
financial lessors compiled as at 31 December 2021.
17. This Decision shall be published in the RS Official Gazette and shall come
into force on 31 December 2021.
Decision No 19 Governor
2 December 2021 of the National Bank of Serbia B e l g r a d e Dr. Jorgovanka Tabakovic, sgd