"id","code_prefix_start","name","name@sr@latin"
"rs_group_0","0","Subscribed capital, unpaid and non-current assets","Klasa 0: UPISANI A NEUPLAĆENI KAPITAL I STALNA IMOVINA"
"rs_group_00","00","Subscribed capital, unpaid","UPISANI A NEUPLAĆENI KAPITAL"
"rs_group_01","01","Intangibles","NEMATERIJALNA IMOVINA"
"rs_group_02","02","Property, plant, equipment and natural assets","NEKRETNINE, POSTROJENJA I OPREMA"
"rs_group_03","03","Natural assets","BIOLOŠKA SREDSTVA"
"rs_group_04","04","Long term financial investments","DUGOROČNI FINANSIJSKI PLASMANI"
"rs_group_043","043","Long-term domestic loans to parent companies, to subsidiaries and to other associated companies","Dugoročni plasmani matičnim, zavisnim i ostalim povezanim pravnim licima u zemlji"
"rs_group_044","044","Long-term foreign loans to parent companies, to subsidiaries and to other associated companies","Dugoročni plasmani matičnim, zavisnim i ostalim povezanim pravnim licima u inostranstvu"
"rs_group_045","045","Long term domestic and foreign loans","Dugoročni plasmani u zemlji i inostranstvu"
"rs_group_05","05","Long-term receivables","DUGOROČNA POTRAŽIVANJA"
"rs_group_1","1","Inventories and assets hold for sale","ZALIHE I STALNA SREDSTVA NAMENJENA PRODAJI"
"rs_group_10","10","Material","ZALIHE MATERIJALA"
"rs_group_11","11","Work in progress and services","NEDOVRŠENA PROIZVODNJA I USLUGE"
"rs_group_12","12","Finished products","Gotovi proizvodi"
"rs_group_13","13","Merchandise (Goods, purchases for sale)","ROBA"
"rs_group_14","14","Assets held for trading","STALNA SREDSTVA NAMENJENA PRODAJI"
"rs_group_15","15","Advances paid","PLAĆENI AVANSI ZA ZALIHE I USLUGE"
"rs_group_2","2","Short term receivables, investments and cash","KRATKOROČNA POTRAŽIVANJA I PLASMANI, NOVČANA SREDSTVA I AKTIVNA VREMENSKA RAZGRANIČENJA"
"rs_group_20","20","Receivables from sales","POTRAŽIVANJA PO OSNOVU PRODAJE"
"rs_group_21","21","Receivables from specific business operations","POTRAŽIVANJA IZ SPECIFIČNIH POSLOVA"
"rs_group_22","22","Other receivables","DRUGA POTRAŽIVANJA"
"rs_group_23","23","Short-term financial investments","KRATKOROČNI FINANSIJSKI PLASMANI"
"rs_group_24","24","Cash and cash equivalents","GOTOVINSKI EKVIVALENTI I GOTOVINA"
"rs_group_27","27","Value added tax (VAT)","POREZ NA DODATU VREDNOST"
"rs_group_28","28","Prepayments and accrued income","AKTIVNA VREMENSKA RAZGRANIČENJA"
"rs_group_3","3","Equity","KAPITAL"
"rs_group_30","30","Basic and other capital","OSNOVNI KAPITAL"
"rs_group_31","31","Subscribed capital unpaid","UPISANI A NEUPLAĆENI KAPITAL"
"rs_group_32","32","Reserves","REZERVE"
"rs_group_33","33","Effect of restatement of capital and unrealized gains and losses","Troškovi zakupnina"
"rs_group_34","34","Retained profit","NERASPOREĐENI DOBITAK"
"rs_group_35","35","Loss","GUBITAK"
"rs_group_4","4","Long-term provisions and liabilities","DUGOROČNA REZERVISANJA, OBAVEZE I PASIVNA VREMENSKA RAZGRANIČENJA"
"rs_group_40","40","Long-term provisions","DUGOROČNA REZERVISANJA"
"rs_group_41","41","Long-term liabilities","DUGOROČNE OBAVEZE"
"rs_group_42","42","Short-term financial liabilities","KRATKOROČNE FINANSIJSKE OBAVEZE"
"rs_group_43","43","Liabilities from business operations","OBAVEZE IZ POSLOVANJA"
"rs_group_44","44","Liabilities from specific business operations","OBAVEZE IZ SPECIFIČNIH POSLOVA"
"rs_group_45","45","Liabilities for salaries and fringe benefits","OBAVEZE PO OSNOVU ZARADA I NAKNADA ZARADA"
"rs_group_46","46","Other liabilities","Ostale obaveze"
"rs_group_47","47","Liabilities for Value Added Tax","OBAVEZE ZA POREZ NA DODATU VREDNOST"
"rs_group_48","48","Liabilities for other taxes, contributions and other duties","OBAVEZE ZA OSTALE POREZE, DOPRINOSE I DRUGE DAŽBINE"
"rs_group_49","49","Accruals and deferred income","PASIVNA VREMENSKA RAZGRANIČENJA"
"rs_group_5","5","Expenses","RASHODI"
"rs_group_50","50","Costs of merchandise sold","NABAVNA VREDNOST PRODATE ROBE"
"rs_group_51","51","Costs of material and energy","TROŠKOVI MATERIJALA I ENERGIJE"
"rs_group_52","52","Costs of salaries, fringe benefits and other personal expenses","TROŠKOVI ZARADA, NAKNADA ZARADA I OSTALI LIČNI RASHODI"
"rs_group_53","53","Costs of production services","TROŠKOVI PROIZVODNIH USLUGA"
"rs_group_54","54","Costs of depreciation and provisions","TROŠKOVI AMORTIZACIJE I REZERVISANJA"
"rs_group_55","55","Non-production costs","NEMATERIJALNI TROŠKOVI"
"rs_group_56","56","Financial expenses","FINANSIJSKI RASHODI"
"rs_group_57","57","Other Expenses","OSTALI RASHODI"
"rs_group_58","58","Impairment Costs","RASHODI PO OSNOVU OBEZVREĐENJA IMOVINE KOJE SE VREDNUJE PO FER VREDNOSTI KROZ BILANS USPEHA"
"rs_group_59","59","Losses of suspended business, effects of changes in accounting policies, correction of errors of previous periods and transfer of expenditures","GUBITAK POSLOVANJA KOJE SE OBUSTAVLJA, EFEKTI PROMENE RAČUNOVODSTVENE POLITIKE, ISPRAVKE GREŠAKA RANIJIH PERIODA I PRENOS RASHODA"
"rs_group_6","6","Income","PRIHODI"
"rs_group_60","60","Income from the sale of merchandise","PRIHODI OD PRODAJE ROBE"
"rs_group_61","61","Income from sales of products and services rendered","Finansijski prihodi od ostalih povezanih lica"
"rs_group_62","62","Income from the own use of products, services and merchandise","PRIHODI OD AKTIVIRANJA UČINAKA I ROBE"
"rs_group_63","63","Change in value of inventories of work in progress and finished products","PROMENA VREDNOSTI ZALIHA UČINAKA"
"rs_group_64","64","Income from premiums, subventions, donations, etc","PRIHODI OD PREMIJA, SUBVENCIJA, DOTACIJA, DONACIJA I SL."
"rs_group_65","65","Other operating income","Ostali poslovni prihodi"
"rs_group_66","66","Financial income","FINANSIJSKI PRIHODI"
"rs_group_67","67","Other income","Ostali nepomenuti prihodi"
"rs_group_68","68","Income from assets valuation adjustments","PRIHODI OD USKLAĐIVANJA VREDNOSTI IMOVINE"
"rs_group_69","69","Profit of suspended business, effects of changes in accounting policies, correction of errors of previous periods and transfer of income","DOBITAK POSLOVANJA KOJE SE OBUSTAVLJA, EFEKTI PROMENE RAČUNOVODSTVENE POLITIKE, ISPRAVKE GREŠAKA RANIJIH PERIODA I PRENOS PRIHODA"
"rs_group_7","7","Opening and closing balances of balance sheet's and income statement's accounts","OTVARANJE I ZAKLJUČAK RAČUNA STANJA I USPEHA"
"rs_group_70","70","Opening account of general ledger","Otvaranje glavne knjige"
"rs_group_71","71","Closing of the Income statement's accounts","ZAKLJUČAK RAČUNA USPEHA"
"rs_group_72","72","Profit and loss account","RAČUN DOBITKA I GUBITKA"
"rs_group_722","722","Deferred taxes","Odloženi poreski rashodi i prihodi perioda"
"rs_group_73","73","Closing of the Balance Sheet's accounts","ZAKLJUČAK RAČUNA STANJA"
"rs_group_74","74","Group free for use","SLOBODNA GRUPA"
"rs_group_8","8","Off-balance sheet evidence","VANBILANSNA EVIDENCIJA"
"rs_group_88","88","Off-Balance sheet assets","VANBILANSNA AKTIVA"
"rs_group_89","89","Off-Balance sheet liabilities","VANBILANSNA PASIVA"
"rs_group_9","9","Cost accounting","OBRAČUN TROŠKOVA I UČINAKA"
"rs_group_90","90","Liaison accounts with financial book-keeping","Unapred obračunati troškovi"
"rs_group_91","91","Raw material and merchandise","MATERIJAL I ROBA"
"rs_group_92","92","Cost accounts points for purchasing technical management and ancillary activities","RAČUNI MESTA TROŠKOVA NABAVKE, TEHNIČKE UPRAVE I POMOĆNIH DELATNOSTI"
"rs_group_93","93","Accounts for main production cost points","RAČUNI GLAVNIH PROIZVODNIH MESTA TROŠKOVA"
"rs_group_94","94","Cost account points for management sales and similar activities","RAČUNI MESTA TROŠKOVA UPRAVE, PRODAJE I SLIČNIH AKTIVNOSTI"
"rs_group_95","95","Cost units","Nosioci troškova"
"rs_group_96","96","Finished products","Gotovi proizvodi"
"rs_group_97","97","Group free for use","SLOBODNA GRUPA"
"rs_group_98","98","Expenses and income","RASHODI I PRIHODI"
"rs_group_99","99","Profit, loss and closing accounts","RAČUNI DOBITKA, GUBITKA I ZAKLJUČKA"