id,code,name,account_type,chart_template_id/id,reconcile hr_000000,000000,Receivables for recoded but not paid in capital in joint-stock company,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_001000,001000,Receivables for repeated share issues for recorded but not paid capital,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_002000,002000,Receivables for recoded but not paid in capital in private limited company(analytics by owners),asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_003000,003000,Receivables for stake in capital of limited partnership,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_004000,004000,Receivables for other business stakes in capital,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_010000,010000,Research and development,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_011000,011000,"Concession rights, patents, commodity and service brands",asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_012000,012000,Software and other rights,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_013000,013000,Goodwill,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_014000,014000,Other intangible assets,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_015000,015000,Advance payments for purchase of intangible assets,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_016000,016000,Cryptocurrencies,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_017000,017000,Intangible assets in preparation,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_018000,018000,Value adjustment of intangible assets,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_019000,019000,Accumulated depreciation of intangible assets,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_020000,020000,Land,asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_021000,021000,Rights to use land,asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_023000,023000,Buildings,asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_024000,024000,Flats for employees,asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_026000,026000,Advance payments for purchase of land and buildings,asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_027000,027000,Land and buildings under construction,asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_028000,028000,Value adjustment of land and buildings,asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_029000,029000,Accumulated depreciation of buildings,asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_030000,030000,Plant,asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_031000,031000,Equipment,asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_032000,032000,"Tools, transportation equipment and vehicle",asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_033000,033000,"Not deductible VAT prepayments (for cars, purchases after 1.1.2018. )",asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_034000,034000,Agricultural equipment and machinery,asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_035000,035000,"Other property, plant and equipment",asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_036000,036000,"Advance payments for purchase of property, plant and equipment",asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_037000,037000,Plant and equipment under construction,asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_038000,038000,Value adjustment of plant and equipment,asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_039000,039000,Accumulated depreciation of plant and equipment,asset_fixed,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_040000,040000,Biological assets- growing crops,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_041000,041000,Biological assets- live stock,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_046000,046000,Advance payments for purchase of biological assets,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_047000,047000,Biological assets in preparation (not put in use),asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_048000,048000,Value adjustment of biological assets,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_049000,049000,Accumulated depreciation of biological assets,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_050000,050000,Investment property-land,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_051000,051000,Investment property- buildings,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_056000,056000,Advance payments for investment properties,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_057000,057000,Investments property under construction,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_058000,058000,Value adjustment of investment properties,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_059000,059000,Accumulated depreciation of buildings,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_060000,060000,Investments in shares (shares) of entrepreneurs within the group,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_060100,060100,Investments in other securities of entrepreneurs within the group,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_061000,061000,"Loans, deposit etc given to a Group",asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_062000,062000,Investments in shares (shares) of companies connected by participating interests,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_062100,062100,Investments in other securities of companies connected by participating interests,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_063000,063000,"Loans, deposit etc given to companies in associated undertakings",asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_064000,064000,Investments in a securities,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_065000,065000,Loans given to third party,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_066000,066000,Investments in associates accounted for using the equity method,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_067000,067000,Other long-term financial assets,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_068000,068000,Value adjustment of long-term financial assets,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_069000,069000,Unrealized interests on loans etc.,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_070000,070000,Receivables in a Group,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_071000,071000,Receivable from associated undertakings,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_072000,072000,Long term trade receivables,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_073000,073000,Receivables from factoring,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_074000,074000,Receivables for a given guarantees,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_075000,075000,Receivables for legal cases in company's favour and other risk receivables,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_076000,076000,Receivables for advance payments for services,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_077000,077000,Other long-term receivables,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_078000,078000,Value adjustment of long-term receivables,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_079000,079000,Receivables for unrealized interests in loans,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_080000,080000,Deferred temporary tax difference on income tax,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_081000,081000,Other deferred tax asset,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_100000,100000,Cash in bank (transaction accounts),asset_cash,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_101000,101000,Letter of credit issued in domestic bank,asset_cash,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_102000,102000,Cash on hand,asset_cash,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_103000,103000,Foreign currency accounts,asset_cash,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_104000,104000,Letter of credit issued in foreign bank,asset_cash,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_105000,105000,Foreign cash on hand,asset_cash,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_106000,106000,Cash assigned to foreign currency purchases,asset_cash,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_108000,108000,Other cash,asset_cash,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_109000,109000,Value adjustment of bank deposits,asset_cash,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_110000,110000,Investments in shares (shares) of entrepreneurs within the group,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_110100,110100,Investments in other securities of entrepreneurs within the group,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_111000,111000,"Loans, deposits etc in a Group",asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_112000,112000,Investments in shares (shares) of companies connected by participating interests,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_112100,112100,Investments in other securities of companies connected by participating interests,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_113000,113000,"Loans, deposits etc to companies in associated undertakings",asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_114000,114000,Investments in securities,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_115000,115000,"Leases given, deposits and other",asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_116000,116000,Receivables from investments funds,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_117000,117000,Other financial assets,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_118000,118000,"Receivables in dispute (e.g.. disputed, in bankruptcy etc, from financial assets)",asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_119000,119000,Value adjustment of current financial assets (value adjustment by analytics of this group of accounts),asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_120000,120000,Trade receivables,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_120100,120100,Trade receivables (PoS),asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_121000,121000,Foreign trade customers-EU and foreign,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_122000,122000,Group companies receivables,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_123000,123000,Associated undertakings interest receivables,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_124000,124000,Interest receivables,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_125000,125000,Receivables for advance payments for services,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_126000,126000,Foreign trade asset receivables,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_127000,127000,Receivables from other activities,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_128000,128000,Other current receivables,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_129000,129000,Value adjustment of receivables,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_130000,130000,Receivables from employees,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_131000,131000,Receivables from third party,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_133000,133000,Receivables from equity owners,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_134000,134000,Receivables in dispute and risky receivables,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_135000,135000,Receivables for assets held on free-trade zone,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_136000,136000,Receivables from banks based on customer's loans,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_137000,137000,Receivables from foreign business units,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_138000,138000,Other receivables from operating activities,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_139000,139000,Value adjustment of asset receivables from employees and other receivables,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_140000,140000,Advance tax on received deliveries and advances in the Republic of Croatia,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140010,140010,Advance tax - 5%,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140011,140011,Advance tax - 13%,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140012,140012,Advance tax - 25%,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140020,140020,Advance tax from advances - 5%,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140021,140021,Advance tax from advances - 13%,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140022,140022,Advance tax from advances - 25%,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140030,140030,Input tax corrections,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140031,140031,Correction of input tax due to conversion of goods (exempt deliveries),asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140032,140032,Input tax correction due to a change in input tax recognition percentage - adjustment,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140100,140100,Advance tax from transferred tax liability in the country - 25%,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140200,140200,Advance tax on the acquisition of goods from the EU - 5%,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140210,140210,Advance tax on the acquisition of goods from the EU - 13%,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140220,140220,Advance tax on the acquisition of goods from the EU - 25%,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140300,140300,Withholding tax from services received from the EU - 5%,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140310,140310,Withholding tax from services received from the EU - 13%,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140320,140320,Withholding tax from services received from the EU - 25%,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140400,140400,Withholding tax from taxpayers without headquarters in the Republic of Croatia - 5%,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140410,140410,Withholding tax from taxpayers without headquarters in the Republic of Croatia - 13%,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140420,140420,Withholding tax from taxpayers without headquarters in the Republic of Croatia - 25%,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140500,140500,VAT on the import of goods,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140700,140700,Claims for the difference of higher input tax than liabilities in the taxation period,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_140800,140800,Input tax not yet recognized,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_141000,141000,Receivables from tax and surtax regarding salaries and other incomes,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_142000,142000,Receivables for prepayments made regarding mandatory contributions on personal income tax,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_143000,143000,Receivables for corporate income tax and withholding tax,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_144000,144000,Receivables for excise duties and other taxes,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_145000,145000,Receivables for National tourism office fee,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_146000,146000,Receivables for Croatian Economy Chamber or similar Chambers,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_147000,147000,Receivables for duties and prepayments to customs duty,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_148000,148000,Receivables for Country and municipal tax,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_149000,149000,"Receivables for other not mentioned taxes, contributions and duties",asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_150000,150000,Receivables from Croatian institute for health insurance regarding employee's sick leave payments,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_151000,151000,Receivables for Pension insurance institute,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_152000,152000,Receivables from local government,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_153000,153000,"Receivables for bonuses, premiums and government grants",asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_154000,154000,Receivables for Fund for packaging repurchase,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_155000,155000,Other receivables from the Government,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_156000,156000,Receivables for more paid fees for disabled person,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_159000,159000,Value adjustment of receivables from the Government and other institutions,asset_receivable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_190000,190000,Prepaid expense and accrued income,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_191000,191000,Accrued income,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_192000,192000,Prepaid expense and accrued income,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_193000,193000,Accrued interest which relates to future periods,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_194000,194000,Prepaid expense for concession rights,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_195000,195000,Prepaid expense for franchise fee,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_196000,196000,Prepaid expense for licences and patents,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_197000,197000,Derivatives- hedging instruments,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_199000,199000,Other prepaid expense,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_200000,200000,Obligations towards Entrepreneurs within the Group,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_200100,200100,"Obligations for loans, deposits and the like of entrepreneurs within the group",liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_201000,201000,Liabilities due to share in results,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_210000,210000,Liabilities due to issued cheques,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_211000,211000,Liabilities due to issued promissory notes,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_212000,212000,Liabilities due to issued securities,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_213000,213000,Obligations towards companies connected by participating interests,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_213100,213100,"Obligations for loans, deposits and the like of companies connected by a participating interest",liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_214000,214000,Lease liabilities and deposits received,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_215000,215000,Liabilities towards banks and other financial institutions,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_216000,216000,Liabilities towards credit card institutions,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_217000,217000,Liabilities from discount services,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_218000,218000,Liabilities due to asset_non_current held for sale (this account relates to due loan liabilities and account payable for asset which is held for sale (acc.69)),liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_220000,220000,Domestic trade payable,liability_payable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_221000,221000,Account payable from EU and third countries,liability_payable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_222000,222000,Trade payable- private person,liability_payable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_223000,223000,Trade payable for utility services,liability_payable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_224000,224000,Liabilities for not invoiced but received goods and services,liability_payable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_225000,225000,Liabilities for advances received,liability_payable,l10n_hr_euro.l10n_hr_euro_chart_template,True hr_230000,230000,Liabilities towards employees,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_231000,231000,Liability from procurements and grants,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_232000,232000,Interests payable,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_233000,233000,Liabilities for commission or consignment sale of goods,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_234000,234000,Liabilities towards insurance companies,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_235000,235000,Liabilities due to operations in free-trade zone,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_236000,236000,Liabilities due to operations in foreign trade,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_237000,237000,Liabilities towards foreign business units,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_238000,238000,Liabilities due to acquisitions of shares/stakes,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_239000,239000,Other current liability,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240000,240000,VAT obligations,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240010,240010,Obligation for VAT - 5%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240011,240011,Obligation for VAT - 13%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240012,240012,Obligation for VAT - 25%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240020,240020,VAT liability for advance payment - 5%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240021,240021,VAT liability for advance payment - 13%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240022,240022,VAT liability for advance payment - 25%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240030,240030,VAT liability for unbilled deliveries - 5%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240031,240031,VAT liability for unbilled deliveries - 13%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240032,240032,VAT liability for unbilled deliveries - 25%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240040,240040,"VAT liability based on own consumption - 25%, 13% or 5%",liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240050,240050,Liability for corrected VAT due to conversion of goods,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240100,240100,Liability for VAT from the transferred tax liability from the home country - 25%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240200,240200,VAT obligations for the acquisition of goods from the EU - 5%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240210,240210,VAT obligations for the acquisition of goods from the EU - 13%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240220,240220,VAT obligations for the acquisition of goods from the EU - 25%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240300,240300,VAT obligations for services received from the EU - 5%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240310,240310,VAT obligations for services received from the EU - 13%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240320,240320,VAT obligations for services received from the EU - 25%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240400,240400,VAT liability for goods and services received from taxpayers without headquarters in the Republic of Croatia - 5%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240410,240410,VAT liability for received goods and services from taxpayers without headquarters in the Republic of Croatia - 13%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240420,240420,VAT liability for goods and services received from taxpayers without headquarters in the Republic of Croatia - 25%,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240500,240500,Obligation for calculated VAT on import,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240700,240700,Liability for the difference between tax and input tax in the taxation period,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_240800,240800,Return of VAT from passenger traffic to natural persons from abroad,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_241000,241000,Liabilities for personal income tax and surtax,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_242000,242000,Liabilities for insurance contributions,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_243000,243000,"Income tax payable, tax on investment income and withholding tax",liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_244000,244000,Liabilities for excise duties and other taxes,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_245000,245000,Liabilities for fee to National tourism office,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_246000,246000,Liabilities for Chamber membership fee,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_247000,247000,Liabilities for duties and customs duty,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_248000,248000,Liabilities for a Country's and municipal's taxes,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_249000,249000,"Liabilities for other not mentioned taxes, contributions and duties",liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_250000,250000,Obligations towards Entrepreneurs within the Group,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_250100,250100,"Obligations for loans, deposits and the like of entrepreneurs within the group",liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_251000,251000,"Obligations for loans, deposits and the like of companies connected by a participating",liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_251100,251100,"Obligations for loans, deposits and the like interest",liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_252000,252000,Liabilities towards banks and other financial institutions,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_253000,253000,Long term leasing liabilities,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_254000,254000,Liabilities for advances received,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_255000,255000,Trade payable (unpaid long term trade payable),liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_256000,256000,Liabilities for long term securities,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_257000,257000,Liabilities towards associated undertakings,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_258000,258000,Liabilities towards government,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_259000,259000,Other long term liabilities,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_260000,260000,Deferred tax liabilities,liability_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_280000,280000,Provision for employee benefits,liability_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_281000,281000,Provision for tax liabilities,liability_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_282000,282000,Provisions for legal cases,liability_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_283000,283000,Provisions for renewal of natural resources,liability_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_284000,284000,Provision for risks within warranty period,liability_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_285000,285000,Other provisions,liability_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_290000,290000,Accrued expense,liability_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_291000,291000,Accrued expense for rights to use,liability_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_292000,292000,Accrued expense for goods purchases,liability_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_293000,293000,Deferred income (income which relates to future period),liability_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_294000,294000,Deferred income from government grants,liability_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_295000,295000,Deferred income,liability_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_296000,296000,Deferred income relating to not invoiced but shipped goods and services,liability_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_297000,297000,Unrealized gains on financial assets,liability_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_298000,298000,Deferred invoiced income without delivery,liability_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_299000,299000,Provision for unused vacation days,liability_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_300000,300000,Payable purchase price,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_301000,301000,Other inventory dependant costs,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_302000,302000,Duties and other customs duty,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_303000,303000,Excise duties which can not be deducted,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_309000,309000,Cost of inventory purchasing calculation,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_310000,310000,Raw material on stock,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_311000,311000,"Material in processing, finishing and manipulation phases",asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_312000,312000,Material sent for finishing to partners,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_313000,313000,Materials used in agriculture,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_318000,318000,Inventory price adjustment,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_319000,319000,Value adjustment of raw materials,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_320000,320000,Spare parts on stock,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_328000,328000,Spare part price adjustment,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_329000,329000,Value adjustment of spare parts,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_350000,350000,Small inventory on stock,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_351000,351000,Packaging on stock,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_352000,352000,Tires on stock,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_358000,358000,Small inventory's price adjustment,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_359000,359000,Value adjustment of small inventory,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_360000,360000,Small inventory in use,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_361000,361000,Packaging in use,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_362000,362000,Tires in use,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_363000,363000,Small inventory write off,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_364000,364000,Packaging write off,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_365000,365000,Tires write off,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_369000,369000,"Value adjustment of small inventory, packaging and tires",asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_370000,370000,Advance payments for material,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_371000,371000,Advance payments for spare parts,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_372000,372000,Advance payments for small inventory,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_373000,373000,"Advance payments to importer for raw materials, spare parts and small inventory",asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_374000,374000,Advance payments to foreign suppliers,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_379000,379000,Value adjustment of advance payments,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_400000,400000,Cost of raw material,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_401000,401000,Cost of material used in administration and sale department,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_402000,402000,Research and development cost,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_403000,403000,Packaging cost,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_404000,404000,"Cost of small inventory, packaging and tires",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_405000,405000,Spare parts and material used on maintenance,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_406000,406000,Energy used during production of goods and services,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_407000,407000,Energy - administration and sale department,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_408000,408000,Costs for samples,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_409000,409000,Standard cost adjustments,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_410000,410000,Telephone and transportation costs,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_411000,411000,External service costs used in goods production and providing services,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_412000,412000,Maintenance and securities services,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_413000,413000,Vehicle registration and permission costs,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_414000,414000,Leasing costs,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_415000,415000,"Promotion , sponsorship and fairs costs",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_416000,416000,Intellectual services,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_417000,417000,Utilities and similar costs,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_418000,418000,Representation costs - hosting,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_419000,419000,Other external costs,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_420000,420000,Wages and salaries,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_421000,421000,Income tax and surtax costs,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_422000,422000,Contributions from salaries costs,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_423000,423000,Contributions on salaries costs,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_424000,424000,Gross salaries,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_430000,430000,Amortisation of intangible assets,expense_depreciation,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_431000,431000,"Depreciation of property, plant and equipment",expense_depreciation,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_432000,432000,Depreciation of cars and other vehicles for personal transportation,expense_depreciation,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_433000,433000,"Depreciation of property, plant and - management and selling department",expense_depreciation,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_434000,434000,Depreciation surplus due to revaluation of assets,expense_depreciation,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_435000,435000,"Depreciation of biological assets (vineyards, orchards, live stock)",expense_depreciation,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_436000,436000,Tax not-deductible depreciation,expense_depreciation,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_440000,440000,Value adjustment of non-current intangible assets (acc. 018),expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_441000,441000,"Value adjustment of property, plant and equipment",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_442000,442000,Value adjustment of non-current receivables (acc. 078),expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_444000,444000,"Value adjustment of deposit on banks, bills of exchange, cheques (acc.109 and acc. 119)",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_445000,445000,Value adjustment of current receivables,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_446000,446000,Value adjustment of inventory,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_447000,447000,Value adjustment of advance payments,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_448000,448000,Value adjustment of receivables from bankruptcy,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_449000,449000,Inventory write off,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_450000,450000,"Long-term provision for pensions, severance payments and other employment benefits",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_451000,451000,Long-term provision for tax obligations,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_452000,452000,Long term provision for litigation losses,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_453000,453000,Long-term provision for renewal of natural resources,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_454000,454000,The cost of long term provision for risks within warranty period,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_455000,455000,The costs of long-term provision for Company's restructuring,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_456000,456000,The costs of provision for onerous contracts,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_457000,457000,The costs of other provision for other risk and charges,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_460000,460000,Daily allowances for business trips and other travel expense,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_461000,461000,"Cost reimbursements, allowances and scholarships",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_462000,462000,"Severance payments, gifts, performance awards, grants, insurance premiums and jubilee awards",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_463000,463000,Cost of internal representation and promotion,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_464000,464000,Insurance premiums,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_465000,465000,Bank charges and costs of payment operations,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_466000,466000,"Fees, compensations and other expense",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_467000,467000,Taxes which does not depend on results and charges,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_468000,468000,Cost of usage rights (excluding leases) and expense of board members,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_469000,469000,Other operating costs- intangible,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_470000,470000,Interest expense from Group companies,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_471000,471000,Foreign exchange difference and other expense in a Group,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_472000,472000,Other costs from a Group companies,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_473000,473000,Interest expense from operations with third party,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_474000,474000,Penalty interest,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_475000,475000,Exchange difference on translation of foreign operations with third party,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_476000,476000,"Loss from sale of investments in shares, stakes, bonds and other securities (which are sold below cost)",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_477000,477000,Cost of discounts given,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_478000,478000,Unrealized loss (expense) from financial assets,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_478200,478200,Unrealized losses (expenses) from financial assets,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_479000,479000,Other financial expense,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_480000,480000,"Additional rebates , discounts, claims and costs of samples",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_481000,481000,Bad debts and other assets write off,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_482000,482000,"Disposals of property, plant and equipment and intangible assets",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_483000,483000,Inventory shortages and burglary costs,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_484000,484000,"Penalties, compensation for damages occurred and contract related costs",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_485000,485000,Additionally found operating expense,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_486000,486000,Gifts/donations up to 2% of total income,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_487000,487000,Gifts/donations above 2% of total income and other donations,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_488000,488000,Expense from other activities,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_489000,489000,Other costs-expense,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_490000,490000,"Allocation of costs to cost of conversion (cost of production) - (on acc. 60, 62, 63)",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_491000,491000,Allocation of management and administrative overheads to expense for the year - (on acc. 72),expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_500000,500000,Material used in management and administrative overheads,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_501000,501000,Wages and other costs of administration,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_502000,502000,Depreciation used in management and administrative overheads,expense_depreciation,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_505000,505000,Other costs related to the administration and selling,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_510000,510000,Material used during selling process in total selling costs,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_511000,511000,Wages in selling costs,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_512000,512000,Depreciation in selling costs,expense_depreciation,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_513000,513000,Rents in the cost of sales,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_515000,515000,"Other costs related to the deliverables, invoicing and marketing, packaging, export",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_590000,590000,"Allocation of costs to cost of conversion (cost of production) - (on acc. 60, 62, 63)",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_591000,591000,Allocation of costs to expenditures - to be shown in this year income statement - (on acc. 72),expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_600000,600000,"Work in progress (allocation by cost driver, cost centres, working orders)",asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_601000,601000,Work in progress for services,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_602000,602000,Production in cooperation,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_605000,605000,Production process in free trade zone,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_606000,606000,Production in processing and manipulation phases,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_607000,607000,Suspended production,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_608000,608000,Work in progress under partnership agreement,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_609000,609000,Value adjustments of work in progress,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_610000,610000,Semi-manufacture goods on stock (analytics by the production stage),asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_611000,611000,Unfinished goods and semi-manufacture goods (analytics by products types),asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_619000,619000,Value adjustment of unfinished goods and semi-manufacture goods,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_620000,620000,Biological assets in progress,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_621000,621000,Biological assets for sale,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_629000,629000,Value adjustment of biological assets,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_630000,630000,Finished goods in warehouse,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_631000,631000,Finished goods in public warehouse,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_632000,632000,Finished goods given in commission sale,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_633000,633000,Finished goods given in consignment sale,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_634000,634000,"Finished goods in processing, finishing and manipulation phases",asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_635000,635000,Finished goods in free-trade zone,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_636000,636000,Obsolete and slow moving inventory,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_637000,637000,Finished goods in storefront,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_638000,638000,Finished goods from partnership agreement,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_639000,639000,Value adjustment of finished goods,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_640000,640000,Finished goods in own stores,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_641000,641000,VAT included in value of goods,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_648000,648000,Margin included in sale price of finished goods,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_649000,649000,Value adjustment of finished goods in own stores,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_660000,660000,Merchandise goods on stock,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_661000,661000,Merchandise goods in others warehouse and in storefront,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_662000,662000,Merchandise goods given in commission and consignment sale,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_663000,663000,Merchandise goods in stores,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_664000,664000,Tax included in value of merchandise goods,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_665000,665000,Merchandise goods placed in tax-free warehouse or in free-trade area,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_666000,666000,"Finished goods in processing, finishing and manipulation phases",asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_667000,667000,Merchandise goods in transit,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_668000,668000,Margin included in sale price of merchandise goods,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_669000,669000,Value adjustment of merchandise goods,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_670000,670000,Advance payments for merchandise goods,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_671000,671000,Advance payments for merchandise goods import,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_672000,672000,Advance payments to related party for merchandise goods,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_673000,673000,Advances for biological asset purchases,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_679000,679000,Value adjustment of advance payments for merchandise goods,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_680000,680000,Property which is classified as held for sale- at cost,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_681000,681000,Additions on the property held for sale,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_682000,682000,Arts held for sale,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_683000,683000,Property which is classified as held for sale,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_684000,684000,Old timers for trading,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_685000,685000,VAT included in arts and old timers,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_687000,687000,Advance payments for the purchase of property held for sale,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_688000,688000,Margin included in the sale price of property and arts held for sale,asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_689000,689000,"Value adjustment of real estate and works of art, etc. in transactions and advances",asset_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_690000,690000,Intangible assets held for sale,asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_691000,691000,"Other property, plant and equipment held for sale",asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_699000,699000,"Impairment of property, plant and equipment held for sale",asset_non_current,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_700000,700000,Cost of goods sold,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_701000,701000,Costs of rendering services,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_702000,702000,Costs of unused capacity,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_703000,703000,Cost of sale of material and obsolete inventory,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_704000,704000,Value adjustment of inventory,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_705000,705000,Expense which relates to previous periods- by mistake not show in previous periods,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_706000,706000,Construction contracts losses,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_707000,707000,Costs in relation with partnership agreement,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_708000,708000,"Cost of value adjustments of work in progress, semi-finished goods and finished goods",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_710000,710000,Costs of goods sold,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_711000,711000,Cost of property which is classified as held for sale,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_712000,712000,"Costs which relates to property, plant and equipment held for sale",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_713000,713000,"Costs of goods shortages ( due to evaporate), damages , breakage and goods write off",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_714000,714000,Costs of replacement of goods within the warranty period,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_715000,715000,Cost of good sold which relates to previous periods- by mistake not show in previous periods,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_718000,718000,Costs of value adjustments of merchandise goods and advance payments,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_719000,719000,"Impairment losses recognized on property, plant and equipment held for sale",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_720000,720000,"Cost of management, selling costs and administrative overheads",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_721000,721000,Other operational expense,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_730000,730000,"Loss on sale of property, plant and equipment (HSFI 8 t. 8.35.)",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_731000,731000,Expense based on material and unexpected asset disposals,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_732000,732000,Losses due to dispossession or natural disasters on material assets,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_733000,733000,Expense based on material and unexpected events,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_734000,734000,"Other expense due to penalties, paid compensations and liabilities from subsequent events",expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_735000,735000,Unrealised losses,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_736000,736000,The costs of goods sold in previous years (returned in this year),expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_737000,737000,Losses from biological assets arising from valuation,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_738000,738000,Losses from agricultural assets arising from valuation,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_740000,740000,Share in the profit from the company connected by participating interest,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_740100,740100,Share in joint profits undertaking,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_745000,745000,Share in the loss from the company connected by participating interest,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_745100,745100,Share of loss from joint undertaking,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_750000,750000,Sale of goods (analytics by goods or profit centres),income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_751000,751000,Revenue from the rendering of services,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_752000,752000,Revenue from the rendering of construction services- construction services agreement,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_753000,753000,Sales income from goods- foreign,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_754000,754000,Sales income from services - foreign,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_755000,755000,Sale income from internal usage of own goods and services,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_756000,756000,Revenue from leases and rents,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_757000,757000,Revenues form partnership agreement,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_758000,758000,Other income from other sale,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_759000,759000,Sale income from Group companies,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_760000,760000,Revenue from sale of goods,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_761000,761000,Sales income from goods- foreign,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_762000,762000,Revenue from the rendering of merchandise services,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_763000,763000,Income from sale of slow-moving inventory,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_764000,764000,Income from sale of goods on commodity loan granted,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_765000,765000,Sale income from internal usage of own merchandise goods,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_766000,766000,Income from sale of goods on financial leasing,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_767000,767000,"Income from sale of property, plant and equipment and arts (held for sale)",income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_768000,768000,Other income from sale of goods and rendering of merchandise services,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_769000,769000,Sale income from Group companies,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_770000,770000,Income from investments in shares (shares) of entrepreneurs within the group,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_770100,770100,Income from other long-term financial investments and loans to entrepreneurs within the group,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_770200,770200,Other income based on interest from relations with entrepreneurs within the group,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_770300,770300,Exchange rate differences and other financial income from relations with entrepreneurs within the group,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_771000,771000,Interest income,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_772000,772000,Income from exchange difference on translation of foreign operations and other income,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_773000,773000,Income from dividends and share in result,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_774000,774000,Financial income from long term financial asset and loans given,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_775000,775000,Dividends income from associated undertakings,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_776000,776000,Unrealized gains from financial assets,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_777000,777000,Income from negative goodwill,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_778000,778000,Financial fees income,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_779000,779000,Other financial income,income,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_780000,780000,Income from liability write off and from discounts received,income_other,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_781000,781000,"Net gain on disposal of assets, surpluses and evaluation",income_other,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_782000,782000,Income from reversal of value adjustment and provisions and collected receivables written off,income_other,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_783000,783000,"Income from grants, subsidies and compensations",income_other,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_780900,780900,Income from the write-off of liabilities to entrepreneurs within the group,income_other,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_783900,783900,Income from grants and compensation from entrepreneurs within the group,income_other,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_784000,784000,Income from losses and revaluations reversals,income_other,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_785000,785000,Other business income,income_other,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_786000,786000,Income from government grants,income_other,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_787000,787000,Gains from biological assets arising from valuation,income_other,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_788000,788000,Revenues from the sale of a significant part of the assets,income_other,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_789000,789000,"Other income (free deliverables, non-operational income)",income_other,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_803000,803000,Income tax expense,expense,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_900000,900000,Issued capital - paid in,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_901000,901000,Issued capital - non controlling interests,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_902000,902000,Issued capital- not paid in,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_903000,903000,Shareholders share in public limited company capital,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_904000,904000,Partners business stakes in limited partnership,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_905000,905000,Government capital in company,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_906000,906000,Members business stake in cooperative capital,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_910000,910000,Paid in stake/share above issued share capital,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_911000,911000,Capital reserves from additional payments in order to gain special rights in the Company (convertible bonds),equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_912000,912000,Capital reserves from the additional payments of equity holders,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_913000,913000,Decrease of share capital transferred to capital reserve,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_914000,914000,Capital reserves from other sources,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_915000,915000,Capital gain from sale of treasury shares - stakes,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_916000,916000,Capital gains on the sale of shares issued,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_917000,917000,Investments in silent company transferred to capital reserves,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_918000,918000,Capital loss from sale of treasury shares - stakes,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_919000,919000,Investments of entrepreneur transferred to capital reserves,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_920000,920000,Legal reserves,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_921000,921000,Reserves for treasury shares,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_922000,922000,Treasury shares and stakes,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_923000,923000,Statutory reserves,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_924000,924000,Other reserves,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_930000,930000,Revaluation reserves from tangible and intangible assets,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_931000,931000,Fair value of available-for-sale financial assets,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_931200,931200,An effective part of cash flow protection,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_931300,931300,An effective part of the protection of net investment abroad,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_932000,932000,Foreign currency from foreign translation,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_933000,933000,Other accumulated comprehensive income / loss,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_934000,934000,Actuarial gains/losses based on employment benefits,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_935000,935000,Other changes in capital (minorities),equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_940000,940000,Retained earnings,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_941000,941000,Accumulated loss,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_960000,960000,Non-controlling interest,equity,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_990000,990000,Property plant and equipment in use,off_balance,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_991000,991000,Rights and receivables to be used,off_balance,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_992000,992000,Securities,off_balance,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_993000,993000,Securities in circulation,off_balance,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_994000,994000,Calculation of profit from investment in securities,off_balance,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_995000,995000,Source of property plant and equipment,off_balance,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_996000,996000,Source of rights and obligations,off_balance,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_997000,997000,Liabilities for securities which are not in circulation,off_balance,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_998000,998000,Liabilities for securities in circulation,off_balance,l10n_hr_euro.l10n_hr_euro_chart_template,False hr_999000,999000,Liabilities due to investment project,off_balance,l10n_hr_euro.l10n_hr_euro_chart_template,False