Odoo18-Base/addons/l10n_hr/data/template/account.account-hr.csv

1	id	code	name	account_type	reconcile	name@hr
2	hr_000000	000000	Receivables for recoded but not paid in capital in joint-stock company	asset_non_current	False	Potraživanja za upisani a neuplaćeni dionički kapital (analitika po upisnicima)
3	hr_001000	001000	Receivables for repeated share issues for recorded but not paid capital	asset_non_current	False	Potraživanja iz ponovljene emisije dionica za upisane a neuplaćene svote kapitala (razrada po emisijama dionica)
4	hr_002000	002000	Receivables for recoded but not paid in capital in private limited company(analytics by owners)	asset_non_current	False	Potraživanja za upisani a neuplaćeni kapital u d.o.o. (analitika po članovima društva)
5	hr_003000	003000	Receivables for stake in capital of limited partnership	asset_non_current	False	Potraživanja za temeljni ulog komanditora
6	hr_004000	004000	Receivables for other business stakes in capital	asset_non_current	False	Potraživanje za ostale uloge u kapital
7	hr_010000	010000	Research and development	asset_non_current	False	Izdatci za razvoj
8	hr_011000	011000	Concession rights, patents, commodity and service brands	asset_non_current	False	Koncesije, patenti, licencije, robne i uslužne marke
9	hr_012000	012000	Software and other rights	asset_non_current	False	Softver i ostala prava
10	hr_013000	013000	Goodwill	asset_non_current	False	Goodwill
11	hr_014000	014000	Other intangible assets	asset_non_current	False	Ostala nematerijalna imovina
12	hr_015000	015000	Advance payments for purchase of intangible assets	asset_non_current	False	Predujmovi za nabavu nematerijalne imovine
13	hr_016000	016000	Cryptocurrencies	asset_non_current	False	Kriptovalute
14	hr_017000	017000	Intangible assets in preparation	asset_non_current	False	Nematerijalna imovina u pripremi (analitika prema vrsti računa skupine 01)
15	hr_018000	018000	Value adjustment of intangible assets	asset_non_current	False	Vrijednosno usklađenje nematerijalne imovine (analitika prema vrsti računa skupine 01)
16	hr_019000	019000	Accumulated depreciation of intangible assets	asset_non_current	False	Akumulirana amortizacija nematerijalne imovine
17	hr_020000	020000	Land	asset_fixed	False	Zemljišta
18	hr_021000	021000	Rights to use land	asset_fixed	False	Zemljišna prava (višegodišnja)
19	hr_023000	023000	Buildings	asset_fixed	False	Građevinski objekti (za vlastite potrebe)
20	hr_024000	024000	Flats for employees	asset_fixed	False	Stanovi za vlastite zaposlenike
21	hr_026000	026000	Advance payments for purchase of land and buildings	asset_fixed	False	Predujmovi za nabavu nekretnina
22	hr_027000	027000	Land and buildings under construction	asset_fixed	False	Nekretnine u pripremi
23	hr_028000	028000	Value adjustment of land and buildings	asset_fixed	False	Vrijednosno usklađenje nekretnina
24	hr_029000	029000	Accumulated depreciation of buildings	asset_fixed	False	Akumulirana amortizacija ulaganja u građevine
25	hr_030000	030000	Plant	asset_fixed	False	Postrojenja
26	hr_031000	031000	Equipment	asset_fixed	False	Oprema
27	hr_032000	032000	Tools, transportation equipment and vehicle	asset_fixed	False	Alati, pogonski inventar i transportna imovina
28	hr_033000	033000	Not deductible VAT prepayments (for cars, purchases after 1.1.2018. )	asset_fixed	False	Pretporez koji se ne može odbiti (kao dio vrijednosti osobnih automobila za nabave od 1.1. 2018.)
29	hr_034000	034000	Agricultural equipment and machinery	asset_fixed	False	Poljoprivredna oprema i mehanizacija
30	hr_035000	035000	Other property, plant and equipment	asset_fixed	False	Ostala materijalna imovina
31	hr_036000	036000	Advance payments for purchase of property, plant and equipment	asset_fixed	False	Advance payments for purchase of property, plant and equipment
32	hr_037000	037000	Plant and equipment under construction	asset_fixed	False	Materijalna imovina u pripremi
33	hr_038000	038000	Value adjustment of plant and equipment	asset_fixed	False	Vrijednosno usklađenje postrojenja i opreme
34	hr_039000	039000	Accumulated depreciation of plant and equipment	asset_fixed	False	Akumulirana amortizacija postrojenja i opreme
35	hr_040000	040000	Biological assets- growing crops	asset_non_current	False	Biološka imovina - bilje - višegodišnji nasadi
36	hr_041000	041000	Biological assets- live stock	asset_current	False	Biološka imovina - životinje - osnovno stado
37	hr_046000	046000	Advance payments for purchase of biological assets	asset_non_current	False	Predujmovi za biološku imovinu
38	hr_047000	047000	Biological assets in preparation (not put in use)	asset_non_current	False	Biološka imovina u pripremi
39	hr_048000	048000	Value adjustment of biological assets	asset_non_current	False	Vrijednosno usklađenje biološke imovine
40	hr_049000	049000	Accumulated depreciation of biological assets	asset_non_current	False	Akumulirana amortizacija biološke imovine
41	hr_050000	050000	Investment property-land	asset_non_current	False	Ulaganja u nekretnine - zemljišta
42	hr_051000	051000	Investment property- buildings	asset_non_current	False	Ulaganja u nekretnine - građevine
43	hr_056000	056000	Advance payments for investment properties	asset_non_current	False	Predujmovi za ulaganja u nekretnine
44	hr_057000	057000	Investments property under construction	asset_non_current	False	Ulaganja u nekretnine u pripremi
45	hr_058000	058000	Value adjustment of investment properties	asset_non_current	False	Vrijednosno usklađenje ulaganja u nekretnine
46	hr_059000	059000	Accumulated depreciation of buildings	asset_non_current	False	Akumulirana amortizacija ulaganja u građevine
47	hr_060000	060000	Investments in shares (shares) of entrepreneurs within the group	asset_non_current	False	Ulaganja u udjele (udjele) poduzetnika unutar grupe
48	hr_060100	060100	Investments in other securities of entrepreneurs within the group	asset_non_current	False	Investments in other securities of entrepreneurs within the group
49	hr_061000	061000	Loans, deposit etc given to a Group	asset_non_current	False	Dani zajmovi, depoziti i slično poduzetnicima unutar grupe
50	hr_062000	062000	Investments in shares (shares) of companies connected by participating interests	asset_non_current	False	Ulaganja u dionice (udjele) društava povezanih udjelima
51	hr_062100	062100	Investments in other securities of companies connected by participating interests	asset_non_current	False	Ulaganja u ostale vrijednosne papire društava povezanih sudjelujućim interesima
52	hr_063000	063000	Loans, deposit etc given to companies in associated undertakings	asset_non_current	False	Dani zajmovi, depoziti i slično društvima povezanim sudjelujućim interesom
53	hr_064000	064000	Investments in a securities	asset_non_current	False	Ulaganja u vrijednosne papire (dugotrajne)
54	hr_065000	065000	Loans given to third party	asset_non_current	False	Dani zajmovi, depoziti i sl.
55	hr_066000	066000	Investments in associates accounted for using the equity method	asset_non_current	False	Ulaganja koja se obračunavaju metodom udjela
56	hr_067000	067000	Other long-term financial assets	asset_non_current	False	Ostala dugotrajna financijska imovina
57	hr_068000	068000	Value adjustment of long-term financial assets	asset_non_current	False	Vrijednosno usklađenje financijske imovine - dugotrajne (analitika prema oblicima imovine)
58	hr_069000	069000	Unrealized interests on loans etc.	asset_non_current	False	Nezarađene kamate u kreditima i sl.
59	hr_070000	070000	Receivables in a Group	asset_receivable	True	Potraživanja od poduzetnika unutar grupe
60	hr_071000	071000	Receivable from associated undertakings	asset_receivable	True	Potraživanja od društava povezanih sudjelujućim interesom
61	hr_072000	072000	Long term trade receivables	asset_receivable	True	Potraživanja od kupaca - dugotrajna
62	hr_073000	073000	Receivables from factoring	asset_receivable	True	Potraživanja iz faktoringa
63	hr_074000	074000	Receivables for a given guarantees	asset_receivable	True	Potraživanja za jamčevine
64	hr_075000	075000	Receivables for legal cases in company's favour and other risk receivables	asset_receivable	True	Potraživanja u sporu i rizična potraživanja
65	hr_076000	076000	Receivables for advance payments for services	asset_receivable	True	Potraživanja za predujmove za usluge
66	hr_077000	077000	Other long-term receivables	asset_receivable	True	Ostala potraživanja - dugotrajna
67	hr_078000	078000	Value adjustment of long-term receivables	asset_receivable	True	Vrijednosno usklađivanje dugotrajnih potraživanja
68	hr_079000	079000	Receivables for unrealized interests in loans	asset_receivable	True	Potraživanja za nezarađenu kamatu
69	hr_080000	080000	Deferred temporary tax difference on income tax	asset_receivable	True	Odgođena privremena razlika poreza na dobitak (analitika po godinama)
70	hr_081000	081000	Other deferred tax asset	asset_receivable	True	Ostala odgođena porezna imovina
71	hr_100000	100000	Cash in bank (transaction accounts)	asset_cash	False	Transakcijski računi u bankama
72	hr_101000	101000	Letter of credit issued in domestic bank	asset_cash	False	Otvoreni akreditiv u domaćoj banci
73	hr_102000	102000	Cash on hand	asset_cash	False	Blagajne
74	hr_103000	103000	Foreign currency accounts	asset_cash	False	Devizni računi
75	hr_104000	104000	Letter of credit issued in foreign bank	asset_cash	False	Otvoreni akreditiv u stranim valutama
76	hr_105000	105000	Foreign cash on hand	asset_cash	False	Devizna blagajna
77	hr_106000	106000	Cash assigned to foreign currency purchases	asset_cash	False	Novac za kupnju deviza
78	hr_108000	108000	Other cash	asset_cash	False	Ostala novčana sredstva
79	hr_109000	109000	Value adjustment of bank deposits	asset_cash	False	Vrijednosno usklađenje depozita u bankama
80	hr_110000	110000	Investments in shares (shares) of entrepreneurs within the group	asset_current	False	Ulaganja u udjele (udjele) poduzetnika unutar grupe
81	hr_110100	110100	Investments in other securities of entrepreneurs within the group	asset_current	False	Investments in other securities of entrepreneurs within the group
82	hr_111000	111000	Loans, deposits etc in a Group	asset_current	False	Dani zajmovi, depoziti i slično poduzetnicima unutar grupe
83	hr_112000	112000	Investments in shares (shares) of companies connected by participating interests	asset_current	False	Ulaganja u dionice (udjele) društava povezanih udjelima
84	hr_112100	112100	Investments in other securities of companies connected by participating interests	asset_current	False	Ulaganja u ostale vrijednosne papire društava povezanih sudjelujućim interesima
85	hr_113000	113000	Loans, deposits etc to companies in associated undertakings	asset_current	False	Dani zajmovi, depoziti i slično društvima povezanim sudjelujućim interesom
86	hr_114000	114000	Investments in securities	asset_current	False	Ulaganja u vrijednosne papire
87	hr_115000	115000	Leases given, deposits and other	asset_current	False	Dani zajmovi, depoziti i sl.
88	hr_116000	116000	Receivables from investments funds	asset_current	False	Potraživanja iz ulaganja u investicijske fondove
89	hr_117000	117000	Other financial assets	asset_current	False	Ostala financijska imovina
90	hr_118000	118000	Receivables in dispute (e.g.. disputed, in bankruptcy etc, from financial assets)	asset_current	False	Potraživanja u sporu (npr. utužena, u predstečaju ili u stečaju i sl. iz fin. imovine)
91	hr_119000	119000	Value adjustment of current financial assets (value adjustment by analytics of this group of accounts)	asset_current	False	Vrijednosno usklađivanje financijske imovine - kratkotrajne (analitika po otpisima iz ove skupine računa)
92	hr_120000	120000	Trade receivables	asset_receivable	True	Potraživanja od kupaca
93	hr_120100	120100	Trade receivables (PoS)	asset_receivable	True	Potraživanja od kupaca (PoS)
94	hr_121000	121000	Foreign trade customers-EU and foreign	asset_receivable	True	Kupci iz EU i iz trećih zemalja
95	hr_122000	122000	Group companies receivables	asset_receivable	True	Potraživanja od poduzetnika unutar grupe
96	hr_123000	123000	Associated undertakings interest receivables	asset_receivable	True	Potraživanja od društava povezanih sudjelujućim interesom
97	hr_124000	124000	Interest receivables	asset_receivable	True	Potraživanja za kamate
98	hr_125000	125000	Receivables for advance payments for services	asset_receivable	True	Potraživanja za predujmove za usluge
99	hr_126000	126000	Foreign trade asset receivables	asset_receivable	True	Potraživanja iz vanjskotrgovačkog poslovanja
100	hr_127000	127000	Receivables from other activities	asset_receivable	True	Potraživanja s osnove ostalih aktivnosti
101	hr_128000	128000	Other current receivables	asset_receivable	True	Ostala kratkoročna potraživanja
102	hr_129000	129000	Value adjustment of receivables	asset_receivable	True	Vrijednosno usklađenje potraživanja
103	hr_130000	130000	Receivables from employees	asset_receivable	True	Potraživanja od zaposlenih
104	hr_131000	131000	Receivables from third party	asset_receivable	True	Potraživanja od vanjskih suradnika
105	hr_133000	133000	Receivables from equity owners	asset_receivable	True	Potraživanja od članova poduzetnika
106	hr_134000	134000	Receivables in dispute and risky receivables	asset_receivable	True	Potraživanja u sporu i rizična potraživanja (iz skupine 12 i 13)
107	hr_135000	135000	Receivables for assets held on free-trade zone	asset_receivable	True	Potraživanja za sredstva u slobodnoj zoni
108	hr_136000	136000	Receivables from banks based on customer's loans	asset_receivable	True	Potraživanja za prodaju na potrošački kredit
109	hr_137000	137000	Receivables from foreign business units	asset_receivable	True	Potraživanja od poslovnih jedinica u inozemstvu
110	hr_138000	138000	Other receivables from operating activities	asset_receivable	True	Ostala poslovna potraživanja
111	hr_139000	139000	Value adjustment of asset receivables from employees and other receivables	asset_receivable	True
112	hr_140000	140000	Advance tax on received deliveries and advances in the Republic of Croatia	asset_current	False	Predujam poreza na primljene isporuke i predujmove u Republici Hrvatskoj
113	hr_140010	140010	Advance tax - 5%	asset_current	False	Pretporez - 5%
114	hr_140011	140011	Advance tax - 13%	asset_current	False	Pretporez - 13%
115	hr_140012	140012	Advance tax - 25%	asset_current	False	Pretporez - 25%
116	hr_140020	140020	Advance tax from advances - 5%	asset_current	False	Akontacija od akontacija - 5%
117	hr_140021	140021	Advance tax from advances - 13%	asset_current	False	Akontacija od akontacija - 13%
118	hr_140022	140022	Advance tax from advances - 25%	asset_current	False	Akontacija od akontacija - 25%
119	hr_140030	140030	Input tax corrections	asset_current	False	Ispravci ulaznog poreza
120	hr_140031	140031	Correction of input tax due to conversion of goods (exempt deliveries)	asset_current	False	Ispravak pretporeza zbog konverzije dobara (oslobođene isporuke)
121	hr_140032	140032	Input tax correction due to a change in input tax recognition percentage - adjustment	asset_current	False	Ispravak pretporeza zbog promjene postotka priznavanja pretporeza - ispravak
122	hr_140100	140100	Advance tax from transferred tax liability in the country - 25%	asset_current	False	Predujam poreza od prenesene porezne obveze u tuzemstvu - 25%
123	hr_140200	140200	Advance tax on the acquisition of goods from the EU - 5%	asset_current	False	Advance tax on the acquisition of goods from the EU - 5%
124	hr_140210	140210	Advance tax on the acquisition of goods from the EU - 13%	asset_current	False	Akontacija poreza na stjecanje dobara iz EU - 13%
125	hr_140220	140220	Advance tax on the acquisition of goods from the EU - 25%	asset_current	False	Akontacija poreza na stjecanje dobara iz EU - 25%
126	hr_140300	140300	Withholding tax from services received from the EU - 5%	asset_current	False	Porez po odbitku od usluga primljenih iz EU - 5%
127	hr_140310	140310	Withholding tax from services received from the EU - 13%	asset_current	False	Porez po odbitku za usluge primljene iz EU - 13%
128	hr_140320	140320	Withholding tax from services received from the EU - 25%	asset_current	False	Porez po odbitku od usluga primljenih iz EU - 25%
129	hr_140400	140400	Withholding tax from taxpayers without headquarters in the Republic of Croatia - 5%	asset_current	False	Porez po odbitku od poreznih obveznika bez sjedišta u Republici Hrvatskoj - 5%
130	hr_140410	140410	Withholding tax from taxpayers without headquarters in the Republic of Croatia - 13%	asset_current	False	Porez po odbitku od poreznih obveznika bez sjedišta u Republici Hrvatskoj - 13%
131	hr_140420	140420	Withholding tax from taxpayers without headquarters in the Republic of Croatia - 25%	asset_current	False	Porez po odbitku od poreznih obveznika bez sjedišta u Republici Hrvatskoj - 25%
132	hr_140500	140500	VAT on the import of goods	asset_current	False	PDV na uvoz robe
133	hr_140700	140700	Claims for the difference of higher input tax than liabilities in the taxation period	asset_current	False	Potraživanja razlike većeg pretporeza od obveza u poreznom razdoblju
134	hr_140800	140800	Input tax not yet recognized	asset_current	False	Ulazni porez još nije priznat
135	hr_141000	141000	Receivables from tax and surtax regarding salaries and other incomes	asset_receivable	True	Potraživanja za porez i prirez na dohodak iz plaća i drugih primanja
136	hr_142000	142000	Receivables for prepayments made regarding mandatory contributions on personal income tax	asset_receivable	True	Potraživanja za više plaćene doprinose iz plaća i na plaće
137	hr_143000	143000	Receivables for corporate income tax and withholding tax	asset_receivable	True	Potraživanja za porez na dobitak i po odbitku
138	hr_144000	144000	Receivables for excise duties and other taxes	asset_receivable	True	Potraživanja za posebne poreze, trošarine i druge poreze od države
139	hr_145000	145000	Receivables for National tourism office fee	asset_receivable	True	Potraživanja za plaćenu članarinu turističkim zajed.
140	hr_146000	146000	Receivables for Croatian Economy Chamber or similar Chambers	asset_receivable	True	Potraživanja za članarine komori (HGK ili HOK i dr.)
141	hr_147000	147000	Receivables for duties and prepayments to customs duty	asset_receivable	True	Potraživanja za carinu i više plaćene carinske pristojbe
142	hr_148000	148000	Receivables for Country and municipal tax	asset_receivable	True	Potraživanja za županijski i općinski (gradski) porez
143	hr_149000	149000	Receivables for other not mentioned taxes, contributions and duties	asset_receivable	True	Potraživanja za ostale nespomenute poreze, doprinose, takse i pristojbe
144	hr_150000	150000	Receivables from Croatian institute for health insurance regarding employee's sick leave payments	asset_receivable	True	Potraživanje za nadoknade bolovanja od HZZO
145	hr_151000	151000	Receivables for Pension insurance institute	asset_receivable	True	Potraživanja od mirovinskog osiguranja
146	hr_152000	152000	Receivables from local government	asset_receivable	True	Potraživanja od lokalne samouprave
147	hr_153000	153000	Receivables for bonuses, premiums and government grants	asset_receivable	True	Potraživ. za regrese, premije, stimulac. i držav. potpore
148	hr_154000	154000	Receivables for Fund for packaging repurchase	asset_receivable	True	Potraživanje od Fonda za otkupljenu ambalažu
149	hr_155000	155000	Other receivables from the Government	asset_receivable	True	Ostala potraživanja od državnih institucija
150	hr_156000	156000	Receivables for more paid fees for disabled person	asset_receivable	True	Potraživanja za više plaćenu naknadu s temelja invaliditeta
151	hr_159000	159000	Value adjustment of receivables from the Government and other institutions	asset_receivable	True	Vrijednosno usklađenje potraživanja od države i drugih institucija
152	hr_190000	190000	Prepaid expense and accrued income	asset_current	False	Unaprijed plaćeni troškovi
153	hr_191000	191000	Accrued income	asset_current	False	Obračunani prihodi (budućeg razdoblja)
154	hr_192000	192000	Prepaid expense and accrued income	asset_current	False	Unaprijed plaćeni troškovi
155	hr_193000	193000	Accrued interest which relates to future periods	asset_current	False	Troškovi kamata iz budućeg razdoblja
156	hr_194000	194000	Prepaid expense for concession rights	asset_current	False	Unaprijed plaćeni troškovi koncesija (za razdoblje do 12 mj.)
157	hr_195000	195000	Prepaid expense for franchise fee	asset_current	False	Unaprijed plaćene franšize, trgovačko znakovlje, prava i sl. (do 12 mj.)
158	hr_196000	196000	Prepaid expense for licences and patents	asset_current	False	Unaprijed plaćene licencije i patenti (do 12 mj.)
159	hr_197000	197000	Derivatives- hedging instruments	asset_current	False	Derivativ - instrument zaštite
160	hr_199000	199000	Other prepaid expense	asset_current	False	Ostali plaćeni troškovi budućeg razdoblja
161	hr_200000	200000	Obligations towards Entrepreneurs within the Group	liability_current	False	Obveze prema poduzetnicima unutar Grupe
162	hr_200100	200100	Obligations for loans, deposits and the like of entrepreneurs within the group	liability_current	False	Obveze za kredite, depozite i sl. poduzetnika unutar grupe
163	hr_201000	201000	Liabilities due to share in results	liability_current	False	Obveze s osnove udjela u rezultatu
164	hr_210000	210000	Liabilities due to issued cheques	liability_current	False	Obveze za izdane čekove
165	hr_211000	211000	Liabilities due to issued promissory notes	liability_current	False	Obveze za izdane mjenice
166	hr_212000	212000	Liabilities due to issued securities	liability_current	False	Obveze po izdanim vrijednosnim papirima
167	hr_213000	213000	Obligations towards companies connected by participating interests	liability_current	False	Obveze prema društvima povezanim udjelima
168	hr_213100	213100	Obligations for loans, deposits and the like of companies connected by a participating interest	liability_current	False	Obveze za zajmove, depozite i sl. društava povezanih udjelom
169	hr_214000	214000	Lease liabilities and deposits received	liability_current	False	Obveze s osnove zajmova, depozita i sl.
170	hr_215000	215000	Liabilities towards banks and other financial institutions	liability_current	False	Obveze prema bankama i drugim financijskim institucijama
171	hr_216000	216000	Liabilities towards credit card institutions	liability_current	False	Obveze prema izdavateljima kreditnih kartica (analitika prema kartičarima)
172	hr_217000	217000	Liabilities from discount services	liability_current	False	Obveze iz eskontnih poslova
173	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	False	Obveze s osnove dugotrajne imovine namijenjene prodaji (analitika prema izvorima)
174	hr_220000	220000	Domestic trade payable	liability_payable	True	Obveze prema dobavljačima u zemlji (analitika prema dobavljačima)
175	hr_221000	221000	Account payable from EU and third countries	liability_payable	True	Dobavljači iz EU i inozemstva (analitika prema dobavljačima)
176	hr_222000	222000	Trade payable- private person	liability_payable	True	Dobavljači fizičke osobe
177	hr_223000	223000	Trade payable for utility services	liability_payable	True	Dobavljači komunalnih usluga
178	hr_224000	224000	Liabilities for not invoiced but received goods and services	liability_payable	True	Obveze za nefakturirane a preuzete isporuke robe i usluge
179	hr_225000	225000	Liabilities for advances received	liability_payable	True	Obveze za predujmove
180	hr_230000	230000	Liabilities towards employees	liability_current	False	Obveze prema zaposlenicima
181	hr_231000	231000	Liability from procurements and grants	liability_current	False	Kratkoročne obveze iz nabava i potpora
182	hr_232000	232000	Interests payable	liability_current	False	Obveze za kamate (analitika prema dužnicima i vrstama obveza prema nepovezanim društvima)
183	hr_233000	233000	Liabilities for commission or consignment sale of goods	liability_current	False	Obveze po obračunu prodanih dobara primljenih u komisiju ili konsignaciju
184	hr_234000	234000	Liabilities towards insurance companies	liability_current	False	Obveze prema osiguravajućim društvima
185	hr_235000	235000	Liabilities due to operations in free-trade zone	liability_current	False	Obveze iz poslovanja u slobodnoj zoni
186	hr_236000	236000	Liabilities due to operations in foreign trade	liability_current	False	Obveze iz vanjskotrgovačkog poslovanja
187	hr_237000	237000	Liabilities towards foreign business units	liability_current	False	Obveze prema poslovnim jedinicama u inozemstvu
188	hr_238000	238000	Liabilities due to acquisitions of shares/stakes	liability_current	False	Obveze iz stjecanja udjela
189	hr_239000	239000	Other current liability	liability_current	False	Ostale kratkoročne obveze
190	hr_240000	240000	VAT obligations	liability_current	False	PDV obveze
191	hr_240010	240010	Obligation for VAT - 5%	liability_current	False	Obveza PDV-a - 5%
192	hr_240011	240011	Obligation for VAT - 13%	liability_current	False	Obveza PDV-a - 13%
193	hr_240012	240012	Obligation for VAT - 25%	liability_current	False	Obveza PDV-a - 25%
194	hr_240020	240020	VAT liability for advance payment - 5%	liability_current	False	Obveza PDV-a za akontaciju - 5%
195	hr_240021	240021	VAT liability for advance payment - 13%	liability_current	False	Obveza PDV-a za akontaciju - 13%
196	hr_240022	240022	VAT liability for advance payment - 25%	liability_current	False	Obveza PDV-a za akontaciju - 25%
197	hr_240030	240030	VAT liability for unbilled deliveries - 5%	liability_current	False	Obveza PDV-a za nenaplaćene isporuke - 5%
198	hr_240031	240031	VAT liability for unbilled deliveries - 13%	liability_current	False	Obveza PDV-a za nenaplaćene isporuke - 13%
199	hr_240032	240032	VAT liability for unbilled deliveries - 25%	liability_current	False	Obveza PDV-a za nenaplaćene isporuke - 25%
200	hr_240040	240040	VAT liability based on own consumption - 25%, 13% or 5%	liability_current	False	Obveza PDV-a na temelju vlastite potrošnje - 25%, 13% ili 5%
201	hr_240050	240050	Liability for corrected VAT due to conversion of goods	liability_current	False	Obveza za ispravljeni PDV zbog pretvorbe dobara
202	hr_240100	240100	Liability for VAT from the transferred tax liability from the home country - 25%	liability_current	False	Obveza za PDV iz prenesene porezne obveze iz tuzemstva - 25%
203	hr_240200	240200	VAT obligations for the acquisition of goods from the EU - 5%	liability_current	False	Obveze PDV-a za stjecanje dobara iz EU - 5%
204	hr_240210	240210	VAT obligations for the acquisition of goods from the EU - 13%	liability_current	False	Obveze PDV-a za stjecanje dobara iz EU - 13%
205	hr_240220	240220	VAT obligations for the acquisition of goods from the EU - 25%	liability_current	False	Obveze PDV-a za stjecanje dobara iz EU - 25%
206	hr_240300	240300	VAT obligations for services received from the EU - 5%	liability_current	False	Obveze PDV-a za primljene usluge iz EU - 5%
207	hr_240310	240310	VAT obligations for services received from the EU - 13%	liability_current	False	Obveze PDV-a za primljene usluge iz EU - 13%
208	hr_240320	240320	VAT obligations for services received from the EU - 25%	liability_current	False	Obveze PDV-a za primljene usluge iz EU - 25%
209	hr_240400	240400	VAT liability for goods and services received from taxpayers without headquarters in the Republic of Croatia - 5%	liability_current	False	Obveza PDV-a za primljena dobra i usluge od poreznih obveznika bez sjedišta u Republici Hrvatskoj - 5%
210	hr_240410	240410	VAT liability for received goods and services from taxpayers without headquarters in the Republic of Croatia - 13%	liability_current	False	Obveza PDV-a za primljena dobra i usluge od poreznih obveznika bez sjedišta u Republici Hrvatskoj - 13%
211	hr_240420	240420	VAT liability for goods and services received from taxpayers without headquarters in the Republic of Croatia - 25%	liability_current	False	Obveza PDV-a za primljena dobra i usluge od poreznih obveznika bez sjedišta u Republici Hrvatskoj - 25%
212	hr_240500	240500	Obligation for calculated VAT on import	liability_current	False	Obveza za obračunati PDV pri uvozu
213	hr_240700	240700	Liability for the difference between tax and input tax in the taxation period	liability_current	False	Obveza za razliku poreza i pretporeza u razdoblju oporezivanja
214	hr_240800	240800	Return of VAT from passenger traffic to natural persons from abroad	liability_current	False	Povrat PDV-a iz prometa putnika fizičkim osobama iz inozemstva
215	hr_241000	241000	Liabilities for personal income tax and surtax	liability_current	False	Obveze za porez i prirez na dohodak
216	hr_242000	242000	Liabilities for insurance contributions	liability_current	False	Obveze za doprinose za osiguranja
217	hr_243000	243000	Income tax payable, tax on investment income and withholding tax	liability_current	False	Obveze za porez na dobitak, dohodak od kapitala i porez po odbitku
218	hr_244000	244000	Liabilities for excise duties and other taxes	liability_current	False	Obveze za posebne poreze, trošarine i druge poreze prema državi
219	hr_245000	245000	Liabilities for fee to National tourism office	liability_current	False	Obveze za članarinu turističkim zajednicama
220	hr_246000	246000	Liabilities for Chamber membership fee	liability_current	False	Obveze za članarinu komori
221	hr_247000	247000	Liabilities for duties and customs duty	liability_current	False	Obveze za carinu i carinske pristojbe
222	hr_248000	248000	Liabilities for a Country's and municipal's taxes	liability_current	False	Obveze za lokalne poreze i druga davanja
223	hr_249000	249000	Liabilities for other not mentioned taxes, contributions and duties	liability_current	False	Ostale obveze javnih davanja
224	hr_250000	250000	Obligations towards Entrepreneurs within the Group	liability_current	False	Obveze prema poduzetnicima unutar Grupe
225	hr_250100	250100	Obligations for loans, deposits and the like of entrepreneurs within the group	liability_current	False	Obveze za kredite, depozite i sl. poduzetnika unutar grupe
226	hr_251000	251000	Obligations for loans, deposits and the like of companies connected by a participating	liability_current	False	Obveze za zajmove, depozite i sl. društava povezanih sudionicima
227	hr_251100	251100	Obligations for loans, deposits and the like interest	liability_current	False	Obveze za kredite, depozite i sl. kamate
228	hr_252000	252000	Liabilities towards banks and other financial institutions	liability_current	False	Obveze prema bankama i drugim financijskim institucijama
229	hr_253000	253000	Long term leasing liabilities	liability_current	False	Dugoročne obveze iz financijskog i operativnog lizinga
230	hr_254000	254000	Liabilities for advances received	liability_current	False	Obveze za predujmove
231	hr_255000	255000	Trade payable (unpaid long term trade payable)	liability_current	False	Obveze prema dobavljačima (neisplaćene dugoročne obveze prema vjerovnicima s osnove poslovanja)
232	hr_256000	256000	Liabilities for long term securities	liability_current	False	Obveze po vrijednosnim papirima (dugoročnim)
233	hr_257000	257000	Liabilities towards associated undertakings	liability_current	False	Obveze prema društvima povezanim sudjelujućim interesom
234	hr_258000	258000	Liabilities towards government	liability_current	False	Obveze prema Državi (realizirana jamstva, krediti, plaćene koncesije)
235	hr_259000	259000	Other long term liabilities	liability_current	False	Ostale dugoročne obveze
236	hr_260000	260000	Deferred tax liabilities	liability_current	False	Odgođena porezna obveza
237	hr_280000	280000	Provision for employee benefits	liability_non_current	False	Rezerviranja za otpremnine i mirovine
238	hr_281000	281000	Provision for tax liabilities	liability_non_current	False	Rezerviranja za porezne obveze
239	hr_282000	282000	Provisions for legal cases	liability_non_current	False	Rezerviranja za započete sudske sporove
240	hr_283000	283000	Provisions for renewal of natural resources	liability_non_current	False	Rezerviranja za troškove obnavljanja prirodnih bogatstava
241	hr_284000	284000	Provision for risks within warranty period	liability_non_current	False	Rezerviranja za troškove u jamstvenim rokovima
242	hr_285000	285000	Other provisions	liability_non_current	False	Druga rezerviranja
243	hr_290000	290000	Accrued expense	liability_non_current	False	Odgođeno plaćanje troškova
244	hr_291000	291000	Accrued expense for rights to use	liability_non_current	False	Obračunani troškovi korištenih prava
245	hr_292000	292000	Accrued expense for goods purchases	liability_non_current	False	Obračunani troškovi nabave dobara
246	hr_293000	293000	Deferred income (income which relates to future period)	liability_non_current	False	Obračunani prihodi budućeg razdoblja
247	hr_294000	294000	Deferred income from government grants	liability_non_current	False	Odgođeni prihodi iz državnih potpora (HSFI t. 15.37 i MRS 20, t. 12. i 24.)
248	hr_295000	295000	Deferred income	liability_non_current	False	Odgođeno priznavanje prihoda
249	hr_296000	296000	Deferred income relating to not invoiced but shipped goods and services	liability_non_current	False	Odgođeni prihod s osnove nefakturiranih isporuka dobara i usluga
250	hr_297000	297000	Unrealized gains on financial assets	liability_non_current	False	Nerealizirani dobitci iz financijske imovine (HSFI 9 i MSFI 9)
251	hr_298000	298000	Deferred invoiced income without delivery	liability_non_current	False	Odgođeni fakturirani prihod za koji nije nastala isporuka
252	hr_299000	299000	Provision for unused vacation days	liability_non_current	False	Ostala pasivna vremenska razgraničenja
253	hr_300000	300000	Payable purchase price	asset_current	False	Kupovna cijena dobavljača
254	hr_301000	301000	Other inventory dependant costs	asset_current	False	Ovisni troškovi nabave (u svezi s dovođenjem na zalihu)
255	hr_302000	302000	Duties and other customs duty	asset_current	False	Carina i druge uvozne pristojbe
256	hr_303000	303000	Excise duties which can not be deducted	asset_current	False	Posebni porezi (trošarine) koji se ne mogu odbiti
257	hr_309000	309000	Cost of inventory purchasing calculation	asset_current	False	Obračun troškova kupnje
258	hr_310000	310000	Raw material on stock	asset_current	False	Sirovine i materijal u skladištu
259	hr_311000	311000	Material in processing, finishing and manipulation phases	asset_current	False	Materijal u doradi, obradi i manipulaciji
260	hr_312000	312000	Material sent for finishing to partners	asset_current	False	Materijal na doradi kod ortaka
261	hr_313000	313000	Materials used in agriculture	asset_current	False	Zalihe materijala za poljoprivredu
262	hr_318000	318000	Inventory price adjustment	asset_current	False	Odstupanje od cijene zaliha
263	hr_319000	319000	Value adjustment of raw materials	asset_current	False	Vrijednosno usklađenje zaliha sirovina i materijala
264	hr_320000	320000	Spare parts on stock	asset_current	False	Rezervni dijelovi na zalihi
265	hr_328000	328000	Spare part price adjustment	asset_current	False	Odstupanje od cijene rez. dijelova na zalihi
266	hr_329000	329000	Value adjustment of spare parts	asset_current	False	Vrijednosno usklađenje zaliha rezervnih dijelova
267	hr_350000	350000	Small inventory on stock	asset_current	False	Sitan inventar na zalihi
268	hr_351000	351000	Packaging on stock	asset_current	False	Ambalaža na zalihi (samo vlastita i višekratna, analitika prema vrstama)
269	hr_352000	352000	Tires on stock	asset_current	False	Autogume na zalihi
270	hr_358000	358000	Small inventory's price adjustment	asset_current	False	Odstupanje od cijene
271	hr_359000	359000	Value adjustment of small inventory	asset_current	False	Vrijednosno usklađenje zaliha
272	hr_360000	360000	Small inventory in use	asset_current	False	Sitan inventar u uporabi
273	hr_361000	361000	Packaging in use	asset_current	False	Ambalaža u uporabi
274	hr_362000	362000	Tires in use	asset_current	False	Autogume u uporabi
275	hr_363000	363000	Small inventory write off	asset_current	False	Otpis sitnog inventara
276	hr_364000	364000	Packaging write off	asset_current	False	Otpis ambalaže
277	hr_365000	365000	Tires write off	asset_current	False	Otpis autoguma
278	hr_369000	369000	Value adjustment of small inventory, packaging and tires	asset_current	False	Vrijednosno usklađenje sitnog inventara, ambalaže i autoguma
279	hr_370000	370000	Advance payments for material	asset_current	False	Predujmovi dobavljačima materijala
280	hr_371000	371000	Advance payments for spare parts	asset_current	False	Predujmovi dobavljačima rezervnih dijelova
281	hr_372000	372000	Advance payments for small inventory	asset_current	False	Predujmovi dobavljačima sitnog inventara
282	hr_373000	373000	Advance payments to importer for raw materials, spare parts and small inventory	asset_current	False	Predujmovi dani uvozniku za nabavu sirovina i materijala, dijelova i inventara
283	hr_374000	374000	Advance payments to foreign suppliers	asset_current	False	Predujmovi inozemnim dobavljačima
284	hr_379000	379000	Value adjustment of advance payments	asset_current	False	Vrijednosno usklađenje danih predujmova
285	hr_400000	400000	Cost of raw material	expense	False	Nabavna vrijednost prodanih nekretnina i umjetnina
286	hr_401000	401000	Cost of material used in administration and sale department	expense	False	Materijalni troškovi administracije, uprave i prodaje
287	hr_402000	402000	Research and development cost	expense	False	Materijalni troškovi istraživanja i razvoja
288	hr_403000	403000	Packaging cost	expense	False	Troškovi ambalaže
289	hr_404000	404000	Cost of small inventory, packaging and tires	expense	False	Trošak sitnog inventara, ambalaže i autoguma
290	hr_405000	405000	Spare parts and material used on maintenance	expense	False	Rezervni dijelovi i materijal za održavanje
291	hr_406000	406000	Energy used during production of goods and services	expense	False	Potrošena energija u proizvodnji dobara i usluga
292	hr_407000	407000	Energy - administration and sale department	expense	False	Potrošena energija u administraciji, upravi i prodaji
293	hr_408000	408000	Costs for samples	expense	False	Troškovi uzoraka
294	hr_409000	409000	Standard cost adjustments	expense	False	Odstupanja od standardnog troška
295	hr_410000	410000	Telephone and transportation costs	expense	False	Troškovi telefona, prijevoza i sl.
296	hr_411000	411000	External service costs used in goods production and providing services	expense	False	Troškovi vanjskih usluga pri izradi dobara i obavljanju usluga
297	hr_412000	412000	Maintenance and securities services	expense	False	Usluge održavanja i zaštite (servisne usluge)
298	hr_413000	413000	Vehicle registration and permission costs	expense	False	Usluge registracije prijevoznih sredstava i troškovi dozvola
299	hr_414000	414000	Leasing costs	expense	False	Usluge zakupa - leasinga
300	hr_415000	415000	Promotion , sponsorship and fairs costs	expense	False	Usluge promidžbe, sponzorstva i troškovi sajmova
301	hr_416000	416000	Intellectual services	expense	False	Intelektualne i osobne usluge
302	hr_417000	417000	Utilities and similar costs	expense	False	Troškovi komunalnih i sličnih usluga
303	hr_418000	418000	Representation costs - hosting	expense	False	Usluge reprezentacije - ugošćivanja
304	hr_419000	419000	Other external costs	expense	False	Troškovi ostalih vanjskih usluga
305	hr_420000	420000	Wages and salaries	expense	False	Neto plaće i nadoknade
306	hr_421000	421000	Income tax and surtax costs	expense	False	Troškovi poreza i prireza
307	hr_422000	422000	Contributions from salaries costs	expense	False	Troškovi doprinosa iz plaća
308	hr_423000	423000	Contributions on salaries costs	expense	False	Doprinosi na plaće
309	hr_424000	424000	Gross salaries	expense	False	Bruto plaće
310	hr_430000	430000	Amortisation of intangible assets	expense_depreciation	False	Amortizacija nematerijalne imovine
311	hr_431000	431000	Depreciation of property, plant and equipment	expense_depreciation	False	Amortizacija materijalne imovine
312	hr_432000	432000	Depreciation of cars and other vehicles for personal transportation	expense_depreciation	False	Amortizacija osobnih automobila i dr. sredstava za osobni prijevoz
313	hr_433000	433000	Depreciation of property, plant and - management and selling department	expense_depreciation	False	Amortizacija objekata i opreme uprave i prodaje
314	hr_434000	434000	Depreciation surplus due to revaluation of assets	expense_depreciation	False	Povećana amortizacija s temelja revalorizacije
315	hr_435000	435000	Depreciation of biological assets (vineyards, orchards, live stock)	expense_depreciation	False	Amortizacija biološke imovine (vinogradi, voćnjaci, osnovno stado i sl.)
316	hr_436000	436000	Tax not-deductible depreciation	expense_depreciation	False	Amortizacija iznad porezno dopuštene
317	hr_440000	440000	Value adjustment of non-current intangible assets (acc. 018)	expense	False	Vrijednosno usklađenje dugotrajne nematerijalne imovine (018)
318	hr_441000	441000	Value adjustment of property, plant and equipment	expense	False	Vrijednosno usklađenje dugotrajne materijalne imovine
319	hr_442000	442000	Value adjustment of non-current receivables (acc. 078)	expense	False	Vrijednosno usklađenje dugotrajnih potraživanja (veza sa 078)
320	hr_444000	444000	Value adjustment of deposit on banks, bills of exchange, cheques (acc.109 and acc. 119)	expense	False	Vrijednosno usklađenje depozita u bankama, mjenica, čekova i sl. (109 i dio 119)
321	hr_445000	445000	Value adjustment of current receivables	expense	False	Vrijednosno usklađenje kratkotrajnih potraživanja
322	hr_446000	446000	Value adjustment of inventory	expense	False	Vrijednosno usklađenje zaliha (veza s 319, 329, 359 i 369)
323	hr_447000	447000	Value adjustment of advance payments	expense	False	Vrijednosno usklađenje danih predujmova
324	hr_448000	448000	Value adjustment of receivables from bankruptcy	expense	False	Vrijednosno usklađenje potraživanja iz predstečajne nagodbe
325	hr_449000	449000	Inventory write off	expense	False	Otpis zaliha materijala
326	hr_450000	450000	Long-term provision for pensions, severance payments and other employment benefits	expense	False	Troškovi dugoročnog rezerviranja za mirovine, otpremnine i sl. obveze (čl. 11. st. 2. ZoPD-a)
327	hr_451000	451000	Long-term provision for tax obligations	expense	False	Rezerviranja za porezne obveze
328	hr_452000	452000	Long term provision for litigation losses	expense	False	Troškovi dugoročnog rezerviranja za gubitke po započetim sudskim sporovima (čl. 11. st. 2. ZoPD-a)
329	hr_453000	453000	Long-term provision for renewal of natural resources	expense	False	Troškovi dugoročnog rezerviranja za obnovu prirodnog bogatstva (čl. 11. st. 2. ZoPD-a)
330	hr_454000	454000	The cost of long term provision for risks within warranty period	expense	False	Troškovi dugoročnog rezerviranja za rizike u jamstvenom (garancijskom) roku (čl. 11. st. 2. ZoPD-a)
331	hr_455000	455000	The costs of long-term provision for Company's restructuring	expense	False	Troškovi dugoročnog rezerviranja za restrukturiranje poduzeća (MRS 37, t. 72. i HSFI t. 16.22)
332	hr_456000	456000	The costs of provision for onerous contracts	expense	False	Troškovi rezerviranja po štetnim ugovorima (HSFI 16.21.)
333	hr_457000	457000	The costs of other provision for other risk and charges	expense	False	Troškovi ostalih dugoročnih rezerviranja i troškovi rizika
334	hr_460000	460000	Daily allowances for business trips and other travel expense	expense	False	Dnevnice za službena putovanja i putni troškovi
335	hr_461000	461000	Cost reimbursements, allowances and scholarships	expense	False	Nadoknade troškova, darovi i potpore
336	hr_462000	462000	Severance payments, gifts, performance awards, grants, insurance premiums and jubilee awards	expense	False	Troškovi članova uprave
337	hr_463000	463000	Cost of internal representation and promotion	expense	False	Troškovi reprezentacije i promidžbe (interne)
338	hr_464000	464000	Insurance premiums	expense	False	Premije osiguranja
339	hr_465000	465000	Bank charges and costs of payment operations	expense	False	Bankovne usluge i troškovi platnog prometa
340	hr_466000	466000	Fees, compensations and other expense	expense	False	Članarine, nadoknade i slična davanja
341	hr_467000	467000	Taxes which does not depend on results and charges	expense	False	Porezi koji ne ovise o dobitku i pristojbe
342	hr_468000	468000	Cost of usage rights (excluding leases) and expense of board members	expense	False	Troškovi prava korištenja (osim najmova)
343	hr_469000	469000	Other operating costs- intangible	expense	False	Ostali troškovi poslovanja - nematerijalni
344	hr_470000	470000	Interest expense from Group companies	expense	False	Kamate s poduzetnicima unutar grupe
345	hr_471000	471000	Foreign exchange difference and other expense in a Group	expense	False	Tečajne razlike i drugi rashodi s poduzetnicima unutar grupe
346	hr_472000	472000	Other costs from a Group companies	expense	False	Ostali troškovi s poduzetnicima unutar grupe
347	hr_473000	473000	Interest expense from operations with third party	expense	False	Kamate iz odnosa s nepovezanim poduzetnicima
348	hr_474000	474000	Penalty interest	expense	False	Zatezne kamate
349	hr_475000	475000	Exchange difference on translation of foreign operations with third party	expense	False	Tečajne razlike iz odnosa s nepovezanim poduzetnicima
350	hr_476000	476000	Loss from sale of investments in shares, stakes, bonds and other securities (which are sold below cost)	expense	False	Gubitci iz ulaganja u dionice, udjele, obveznice i dr. vrijednosne papire (koji su prodani ispod troška nabave - čl. 10. ZoPD)
351	hr_477000	477000	Cost of discounts given	expense	False	Mjesta i nositelji troškova
352	hr_478000	478000	Unrealized loss (expense) from financial assets	expense	False	Nerealizirani gubitci (rashodi) od financ. imovine
353	hr_478200	478200	Unrealized losses (expenses) from financial assets	expense	False	Nerealizirani gubici (rashodi) od financijske imovine
354	hr_479000	479000	Other financial expense	expense	False	Ostali financijski troškovi
355	hr_480000	480000	Additional rebates , discounts, claims and costs of samples	expense	False	Trošak naknadnih popusta, sniženja, reklamacija i troškovi uzoraka
356	hr_481000	481000	Bad debts and other assets write off	expense	False	Otpisi vrijednosno neusklađenih potraživanja
357	hr_482000	482000	Disposals of property, plant and equipment and intangible assets	expense	False	Rashodi - otpisi nematerijalne i materijalne imovine
358	hr_483000	483000	Inventory shortages and burglary costs	expense	False	Manjkovi i provalne krađe na zalihama i drugim sredstvima
359	hr_484000	484000	Penalties, compensation for damages occurred and contract related costs	expense	False	Kazne, penali, nadoknade šteta i troškovi iz ugovora
360	hr_485000	485000	Additionally found operating expense	expense	False	Naknadno utvrđeni troškovi poslovanja
361	hr_486000	486000	Gifts/donations up to 2% of total income	expense	False	Darovanje do 2% od ukupnog prihoda
362	hr_487000	487000	Gifts/donations above 2% of total income and other donations	expense	False	Darovanja iznad 2% od UP i dr. darovanja
363	hr_488000	488000	Expense from other activities	expense	False	Troškovi iz drugih aktivnosti (izvan osnovne djelatnosti)
364	hr_489000	489000	Other costs-expense	expense	False	Ostali troškovi - rashodi
365	hr_490000	490000	Allocation of costs to cost of conversion (cost of production) - (on acc. 60, 62, 63)	expense	False	Raspored troškova za obračun proizvoda i usluga (prema HSFI 10 i MRS-u 2 i MRS-u 11) - uskladištivi troškovi (na račune 60, 62 i 63)
366	hr_491000	491000	Allocation of management and administrative overheads to expense for the year - (on acc. 72)	expense	False	Raspored troškova za pokriće upravnih, administrativnih, prodajnih i drugih troškova (na račune 70 i 71)
367	hr_500000	500000	Material used in management and administrative overheads	expense	False	Materijal u troškovima uprave i administracije
368	hr_501000	501000	Wages and other costs of administration	expense	False	Plaće u troškovima uprave i prodaje
369	hr_502000	502000	Depreciation used in management and administrative overheads	expense_depreciation	False	Amortizacija u troškovima uprave i administracije
370	hr_505000	505000	Other costs related to the administration and selling	expense	False	Drugi troškovi uprave i prodaje (Razrada npr. dnevnica, osiguranje, bankovni troškovi, reprezentacija itd.)
371	hr_510000	510000	Material used during selling process in total selling costs	expense	False	Materijal u troškovima prodaje
372	hr_511000	511000	Wages in selling costs	expense	False	Plaće u troškovima prodaje
373	hr_512000	512000	Depreciation in selling costs	expense_depreciation	False	Amortizacija u troškovima prodaje
374	hr_513000	513000	Rents in the cost of sales	expense	False	Zakupnine u troškovima prodaje
375	hr_515000	515000	Other costs related to the deliverables, invoicing and marketing, packaging, export	expense	False	Drugi troškovi prodaje (razrada npr. otpreme pošiljaka, fakturiranje, propaganda, naplata ambalaža, omotni papir, troškovi izvoza, troškovi posredništva itd.)
376	hr_590000	590000	Allocation of costs to cost of conversion (cost of production) - (on acc. 60, 62, 63)	expense	False	Raspored troškova za obračun proizvoda i usluga (prema HSFI 10 i MRS-u 2 i MRS-u 11) - uskladištivi troškovi (na račune 60, 62 i 63)
377	hr_591000	591000	Allocation of costs to expenditures - to be shown in this year income statement - (on acc. 72)	expense	False	Raspored troškova u rashode na teret prihoda
378	hr_600000	600000	Work in progress (allocation by cost driver, cost centres, working orders)	asset_current	False	Proizvodnja u tijeku (razrada po serijama, nositeljima troškova, mjestima, pogonima, gradilištima, objektima, radnim nalozima i sl.)
379	hr_601000	601000	Work in progress for services	asset_current	False	Vrijednost usluga (u tijeku ili nedovršenih na datum bilance - MRS 2, t. 16.)
380	hr_602000	602000	Production in cooperation	asset_current	False	Vanjska proizvodnja (kooperacija i dr.)
381	hr_605000	605000	Production process in free trade zone	asset_current	False	Proizvodnja u slobodnoj zoni
382	hr_606000	606000	Production in processing and manipulation phases	asset_current	False	Proizvodnja u doradi i manipulaciji
383	hr_607000	607000	Suspended production	asset_current	False	Obustavljena proizvodnja
384	hr_608000	608000	Work in progress under partnership agreement	asset_current	False	Proizvodnja u tijeku iz ortačkog ugovora
385	hr_609000	609000	Value adjustments of work in progress	asset_current	False	Vrijednosno usklađivanje proizvodnje - usluga
386	hr_610000	610000	Semi-manufacture goods on stock (analytics by the production stage)	asset_current	False	Zalihe poluproizvoda (analitika prema osnovnim skupinama ili po stupnju dovršenosti)
387	hr_611000	611000	Unfinished goods and semi-manufacture goods (analytics by products types)	asset_current	False	Nedovršeni proizvodi i poluproizvodi (analitika po vrstama proizvoda)
388	hr_619000	619000	Value adjustment of unfinished goods and semi-manufacture goods	asset_current	False	Vrijednosno usklađivanje nedovršenih proizvoda i poluproizvoda
389	hr_620000	620000	Biological assets in progress	asset_current	False	Zalihe biološke proizvodnje u toku
390	hr_621000	621000	Biological assets for sale	asset_current	False	Zaliha biološke imovine za prodaju
391	hr_629000	629000	Value adjustment of biological assets	asset_current	False	Vrijednosno usklađenje biološke imovine
392	hr_630000	630000	Finished goods in warehouse	asset_current	False	Gotovi proizvodi na skladištu (razrada za svako skladište a unutar toga po skupinama, tipovima, vrstama i sl. te poljoprivredni gotovi proizvodi)
393	hr_631000	631000	Finished goods in public warehouse	asset_current	False	Gotovi proizvodi u javnom skladištu, silosu, i dr.
394	hr_632000	632000	Finished goods given in commission sale	asset_current	False	Gotovi proizvodi dani u komisijsku prodaju
395	hr_633000	633000	Finished goods given in consignment sale	asset_current	False	Gotovi proizvodi dani u konsignacijsku prodaju
396	hr_634000	634000	Finished goods in processing, finishing and manipulation phases	asset_current	False	Gotovi proizvodi u doradi, obradi i manipulaciji
397	hr_635000	635000	Finished goods in free-trade zone	asset_current	False	Gotovi proizvodi u slobodnoj zoni
398	hr_636000	636000	Obsolete and slow moving inventory	asset_current	False	Zalihe nekurentnih proizvoda i otpadaka
399	hr_637000	637000	Finished goods in storefront	asset_current	False	Gotovi proizvodi u izložbenim prostorima
400	hr_638000	638000	Finished goods from partnership agreement	asset_current	False	Gotovi proizvodi iz ortaštava
401	hr_639000	639000	Value adjustment of finished goods	asset_current	False	Vrijednosno usklađivanje zaliha gotovih proizvoda
402	hr_640000	640000	Finished goods in own stores	asset_current	False	Gotovi proizvodi u prodaji u vlastitim prodavaonicama
403	hr_641000	641000	VAT included in value of goods	asset_current	False	Uračunani PDV u vrijednosti proizvoda
404	hr_648000	648000	Margin included in sale price of finished goods	asset_current	False	Uračunana marža u prodajnoj cijeni gotovih proizvoda
405	hr_649000	649000	Value adjustment of finished goods in own stores	asset_current	False	Vrijednosno usklađivanje gotovih proizvoda u prodavaonicama
406	hr_660000	660000	Merchandise goods on stock	asset_current	False	Roba u skladištu
407	hr_661000	661000	Merchandise goods in others warehouse and in storefront	asset_current	False	Roba u tuđem skladištu i izlozima
408	hr_662000	662000	Merchandise goods given in commission and consignment sale	asset_current	False	Roba dana u komisijsku ili konsignacijsku prodaju
409	hr_663000	663000	Merchandise goods in stores	asset_current	False	Roba u prodavaonicama
410	hr_664000	664000	Tax included in value of merchandise goods	asset_current	False	Uračunani porezi u robi
411	hr_665000	665000	Merchandise goods placed in tax-free warehouse or in free-trade area	asset_current	False	Roba u poreznom skladištu ili u slobodnoj zoni
412	hr_666000	666000	Finished goods in processing, finishing and manipulation phases	asset_current	False	Gotovi proizvodi u doradi, obradi i manipulaciji
413	hr_667000	667000	Merchandise goods in transit	asset_current	False	Roba na putu
414	hr_668000	668000	Margin included in sale price of merchandise goods	asset_current	False	Uračunana razlika u cijeni robe
415	hr_669000	669000	Value adjustment of merchandise goods	asset_current	False	Vrijednosno usklađivanje zaliha robe
416	hr_670000	670000	Advance payments for merchandise goods	asset_current	False	Dani predujmovi za nabavu robe
417	hr_671000	671000	Advance payments for merchandise goods import	asset_current	False	Dani predujmovi uvozniku za nabavu robe
418	hr_672000	672000	Advance payments to related party for merchandise goods	asset_current	False	Dani predujmovi za robu povezanom društvu
419	hr_673000	673000	Advances for biological asset purchases	asset_current	False	Dani predujmovi za nabavu bioloških proizvoda
420	hr_679000	679000	Value adjustment of advance payments for merchandise goods	asset_current	False	Vrijednosno usklađenje danih predujmova za robu
421	hr_680000	680000	Property which is classified as held for sale- at cost	asset_current	False	Nabavna vrijednost nekretnina za preprodaju (s porezom na promet)
422	hr_681000	681000	Additions on the property held for sale	asset_current	False	Umjetnine u prodaji
423	hr_682000	682000	Arts held for sale	asset_current	False	Umjetnine u prodaji
424	hr_683000	683000	Property which is classified as held for sale	asset_current	False	Nekretnine za prodaju (uređene)
425	hr_684000	684000	Old timers for trading	asset_current	False	Oldtimeri za trgovanje
426	hr_685000	685000	VAT included in arts and old timers	asset_current	False	Uračunani PDV u umjetninama i oldtimerima
427	hr_687000	687000	Advance payments for the purchase of property held for sale	asset_current	False	Predujmovi za kupnju nekretnina i sl radi daljnje prodaje
428	hr_688000	688000	Margin included in the sale price of property and arts held for sale	asset_current	False	Uračunana razlika u cijeni nekretnina i umjetnina za daljnju prodaju
429	hr_689000	689000	Value adjustment of real estate and works of art, etc. in transactions and advances	asset_current	False	Vrijednosno usklađivanje nekretnina i umjetnina i sl u prometu i predujmova
430	hr_690000	690000	Intangible assets held for sale	asset_non_current	False	Nematerijalna imovina namijenjena prodaji
431	hr_691000	691000	Other property, plant and equipment held for sale	asset_non_current	False	Materijalna imovina namijenjena za prodaju
432	hr_699000	699000	Impairment of property, plant and equipment held for sale	asset_non_current	False	Vrijednosno usklađenje dugotrajne imovine namijenjena prodaji
433	hr_700000	700000	Cost of goods sold	expense	False	Trošak zaliha prodanih proizvoda (60, 62, 63 i 64)
434	hr_701000	701000	Costs of rendering services	expense	False	Troškovi realiziranih usluga (490 i 601)
435	hr_702000	702000	Costs of unused capacity	expense	False	Troškovi neiskorištenog kapaciteta (HSFI t. 10.18. i MRS 2 t. 13)
436	hr_703000	703000	Cost of sale of material and obsolete inventory	expense	False	Troškovi zaliha materijala i otpadaka (31, 32, 35 i 36)
437	hr_704000	704000	Value adjustment of inventory	expense	False	Vrijednosno usklađenje zaliha (veza s 319, 329, 359 i 369)
438	hr_705000	705000	Expense which relates to previous periods- by mistake not show in previous periods	expense	False	Greškom neiskazani rashodi proteklih razdoblja
439	hr_706000	706000	Construction contracts losses	expense	False	Gubitci iz ugovora o izgradnji (MRS 11, t. 36.)
440	hr_707000	707000	Costs in relation with partnership agreement	expense	False	Troškovi iz ugovora o ortaštvu
441	hr_708000	708000	Cost of value adjustments of work in progress, semi-finished goods and finished goods	expense	False	Troškovi vrijednosnog usklađenja proizvodnje u tijeku (609), poluproizvoda (629) i zaliha gotovih proizvoda (639 i 649)
442	hr_710000	710000	Costs of goods sold	expense	False	Nabavna vrijednost prodane robe
443	hr_711000	711000	Cost of property which is classified as held for sale	expense	False	Trošak imovine koja je klasificirana kao namijenjena prodaji
444	hr_712000	712000	Costs which relates to property, plant and equipment held for sale	expense	False	Troškovi dugotr. imov. namijenjeni prodaji (neto)
445	hr_713000	713000	Costs of goods shortages ( due to evaporate), damages , breakage and goods write off	expense	False	Troškovi kala, rastepa, kvara i loma na robi i otpisi robe
446	hr_714000	714000	Costs of replacement of goods within the warranty period	expense	False	Troškovi zamjene robe u jamstvenom roku
447	hr_715000	715000	Cost of good sold which relates to previous periods- by mistake not show in previous periods	expense	False	Greškom neiskazani rashodi prodane robe u proteklim razdobljima u trgovini
448	hr_718000	718000	Costs of value adjustments of merchandise goods and advance payments	expense	False	Troškovi vrijednosnog usklađenja trgovačke robe i predujmova (669, 679, 689)
449	hr_719000	719000	Impairment losses recognized on property, plant and equipment held for sale	expense	False	Troškovi vrijednosnog usklađenja dugotrajne imovine namijenjene prodaji (699)
450	hr_720000	720000	Cost of management, selling costs and administrative overheads	expense	False	Troškovi uprave, prodaje, administracije (491)
451	hr_721000	721000	Other operational expense	expense	False	Ostali poslovni rashodi - nespomenuti
452	hr_730000	730000	Loss on sale of property, plant and equipment (HSFI 8 t. 8.35.)	expense	False	Rashodi od prodaje dugotrajne imovine (HSFI 8 t. 8.35.)
453	hr_731000	731000	Expense based on material and unexpected asset disposals	expense	False	Otpisi od otuđenja imovine koji su nastali neočekivano i u visokoj vrijednosti (HSFI 4 t. 4.7. i MRS 10, t. 9.)
454	hr_732000	732000	Losses due to dispossession or natural disasters on material assets	expense	False	Gubitci zbog izvlaštenja ili zbog prirodnih katastrofa na važnom dijelu imovine
455	hr_733000	733000	Expense based on material and unexpected events	expense	False	Rashodi iz ostalih rijetkih i neobičnih događaja ili transakcija
456	hr_734000	734000	Other expense due to penalties, paid compensations and liabilities from subsequent events	expense	False	Izvanredne kazne, penali, odštete, naknadno utvrđ. obveze i sl.
457	hr_735000	735000	Unrealised losses	expense	False	Nerealizirani gubitci
458	hr_736000	736000	The costs of goods sold in previous years (returned in this year)	expense	False	Troškovi vraćene robe prodane u prethodnim god.
459	hr_737000	737000	Losses from biological assets arising from valuation	expense	False	Gubitci od procjene biološke imovine
460	hr_738000	738000	Losses from agricultural assets arising from valuation	expense	False	Gubitci od procjene poljoprivrednih proizvoda
461	hr_740000	740000	Share in the profit from the company connected by participating interest	income	False	Udio u dobiti od društva povezanog sudjelujućim interesom
462	hr_740100	740100	Share in joint profits undertaking	income	False	Udio u zajedničkoj dobiti poduzeća
463	hr_745000	745000	Share in the loss from the company connected by participating interest	income	False	Udio u gubitku društva povezanog sudjelujućim interesom
464	hr_745100	745100	Share of loss from joint undertaking	income	False	Udio gubitka od zajedničkog poduzeća
465	hr_750000	750000	Sale of goods (analytics by goods or profit centres)	income	False	Prihodi od prodaje proizvoda (analitika po proizvodima ili profitnim centrima)
466	hr_751000	751000	Revenue from the rendering of services	income	False	Prihodi od prodaje usluga
467	hr_752000	752000	Revenue from the rendering of construction services- construction services agreement	income	False	Prihodi od graditeljskih usluga - iz ugovora o izgradnji (građevina)
468	hr_753000	753000	Sales income from goods- foreign	income	False	Prihodi od prodaje dobara u inozemstvo
469	hr_754000	754000	Sales income from services - foreign	income	False	Prihodi od prodaje usluga u inozemstvo
470	hr_755000	755000	Sale income from internal usage of own goods and services	income	False	Prihodi s osnove upotrebe proizvoda i usluga za vlastite potrebe
471	hr_756000	756000	Revenue from leases and rents	income	False	Prihodi od najmova i najamnina
472	hr_757000	757000	Revenues form partnership agreement	income	False	Prihodi iz ortaštva
473	hr_758000	758000	Other income from other sale	income	False	Ostali prihodi od ostale prodaje
474	hr_759000	759000	Sale income from Group companies	income	False	Prihodi od prodaje proizvoda i usluga poduzetnicima unutar grupe
475	hr_760000	760000	Revenue from sale of goods	income	False	Prihodi od prodaje robe
476	hr_761000	761000	Sales income from goods- foreign	income	False	Prihodi od prodaje dobara u inozemstvo
477	hr_762000	762000	Revenue from the rendering of merchandise services	income	False	Prihodi od trgovačkih usluga
478	hr_763000	763000	Income from sale of slow-moving inventory	income	False	Prihodi od prodaje nekurentne robe (robe u kvaru, oštećenju, demodirana i sl.)
479	hr_764000	764000	Income from sale of goods on commodity loan granted	income	False	Prihodi od prodaje robe na robni kredit
480	hr_765000	765000	Sale income from internal usage of own merchandise goods	income	False	Prihodi s osnove upotrebe robe za vlastite potrebe
481	hr_766000	766000	Income from sale of goods on financial leasing	income	False	Prihodi od prodane robe u financijski lizing (najam)
482	hr_767000	767000	Income from sale of property, plant and equipment and arts (held for sale)	income	False	Prihodi od preprodaje nekretnina i umjetnina
483	hr_768000	768000	Other income from sale of goods and rendering of merchandise services	income	False	Ostali prihodi od prodaje roba i trgovačkih usluga
484	hr_769000	769000	Sale income from Group companies	income	False	Prihodi od prodaje proizvoda i usluga poduzetnicima unutar grupe
485	hr_770000	770000	Income from investments in shares (shares) of entrepreneurs within the group	income	False	Prihodi od ulaganja u udjele (udjele) poduzetnika unutar grupe
486	hr_770100	770100	Income from other long-term financial investments and loans to entrepreneurs within the group	income	False	Prihodi od ostalih dugoročnih financijskih ulaganja i kredita poduzetnicima unutar grupe
487	hr_770200	770200	Other income based on interest from relations with entrepreneurs within the group	income	False	Ostali prihodi po osnovi kamata iz odnosa s poduzetnicima unutar grupe
488	hr_770300	770300	Exchange rate differences and other financial income from relations with entrepreneurs within the group	income	False	Tečajne razlike i ostali financijski prihodi iz odnosa s poduzetnicima unutar grupe
489	hr_771000	771000	Interest income	income	False	Prihodi od kamata
490	hr_772000	772000	Income from exchange difference on translation of foreign operations and other income	income	False	Prihodi od tečajnih razlika i ostali prihodi
491	hr_773000	773000	Income from dividends and share in result	income	False	Prihodi od dividende i dobitaka iz udjela
492	hr_774000	774000	Financial income from long term financial asset and loans given	income	False	Prihodi od ostalih dugotrajnih financijskih ulaganja i zajmova
493	hr_775000	775000	Dividends income from associated undertakings	income	False	Prihodi od ulaganja u udjele (dionice) društava povezanih sudjelujućim interesom
494	hr_776000	776000	Unrealized gains from financial assets	income	False	Nerealizirani dobitci (prihodi) od financijske imovine
495	hr_777000	777000	Income from negative goodwill	income	False	Prihodi negativnog goodwilla
496	hr_778000	778000	Financial fees income	income	False	Prihodi od financijskih naknada
497	hr_779000	779000	Other financial income	income	False	Ostali financijski prihodi
498	hr_780000	780000	Income from liability write off and from discounts received	income_other	False	Prihodi od otpisa obveza i popusta
499	hr_781000	781000	Net gain on disposal of assets, surpluses and evaluation	income_other	False	Prihodi od rezidualnih imovinskih stavki, viškova i procjena
500	hr_782000	782000	Income from reversal of value adjustment and provisions and collected receivables written off	income_other	False	Prihodi od ukidanja rezerviranja i naknadno naplaćeni prihodi
501	hr_783000	783000	Income from grants, subsidies and compensations	income_other	False	Prihodi od refundacije, dotacija, subvencija i nadoknada
502	hr_780900	780900	Income from the write-off of liabilities to entrepreneurs within the group	income_other	False	Prihodi od otpisa obveza prema poduzetnicima unutar grupe
503	hr_783900	783900	Income from grants and compensation from entrepreneurs within the group	income_other	False	Prihodi od potpora i naknada od poduzetnika unutar grupe
504	hr_784000	784000	Income from losses and revaluations reversals	income_other	False	Prihodi od ukidanja gubitaka i revalorizacija
505	hr_785000	785000	Other business income	income_other	False	Ostali poslovni prihodi
506	hr_786000	786000	Income from government grants	income_other	False	Prihodi od državnih potpora (HSFI 15 i MRS 20)
507	hr_787000	787000	Gains from biological assets arising from valuation	income_other	False	Dobitci od procjene poljoprivrednih proizvoda i biološke imovine (HSFI 17, t. 17.12 i MRS 41)
508	hr_788000	788000	Revenues from the sale of a significant part of the assets	income_other	False	Prihodi od prodaje značajnog dijela imovine (društva, pogona, gosp. cjeline)
509	hr_789000	789000	Other income (free deliverables, non-operational income)	income_other	False	Ostali prihodi (npr. veliki besplatni primitak, prihod koji nije proizašao iz redovitog poslovanja)
510	hr_803000	803000	Income tax expense	expense	False	Porez na dobitak (gubitak)
511	hr_900000	900000	Issued capital - paid in	equity	False	Upisani temeljni kapital koji je plaćen
512	hr_901000	901000	Issued capital - non controlling interests	equity	False	Upisani temeljni kapital manjinskih članova
513	hr_902000	902000	Issued capital- not paid in	equity	False	Upisani kapital koji nije plaćen
514	hr_903000	903000	Shareholders share in public limited company capital	equity	False	Kapital (ulozi) članova javnog trgovačkog društva
515	hr_904000	904000	Partners business stakes in limited partnership	equity	False	Kapital (ulozi) komanditora komanditnog društva
516	hr_905000	905000	Government capital in company	equity	False	Državni kapital u udjelima
517	hr_906000	906000	Members business stake in cooperative capital	equity	False	Kapital članova zadruge
518	hr_910000	910000	Paid in stake/share above issued share capital	equity	False	Uplaćeni udjeli - dionice iznad svote temeljnog kapitala
519	hr_911000	911000	Capital reserves from additional payments in order to gain special rights in the Company (convertible bonds)	equity	False	Kapitalne pričuve iz dodatnih uplata radi stjecanja posebnih prava u društvu (ili zamjenjivih obveznica)
520	hr_912000	912000	Capital reserves from the additional payments of equity holders	equity	False	Kapitalne pričuve iz uplata dodatnih činidbi
521	hr_913000	913000	Decrease of share capital transferred to capital reserve	equity	False	Kapitalne pričuve iz ostatka pri smanjenju temeljnog kapitala
522	hr_914000	914000	Capital reserves from other sources	equity	False	Kapitalne pričuve iz drugih izvora
523	hr_915000	915000	Capital gain from sale of treasury shares - stakes	equity	False	Kapitalni dobitak iz prodaje vlastitih udjela - dionica
524	hr_916000	916000	Capital gains on the sale of shares issued	equity	False	Kapitalni dobitak na prodane emitirane dionice
525	hr_917000	917000	Investments in silent company transferred to capital reserves	equity	False	Kapitalne pričuve iz ulaganja tajnog člana društva (čl. 148. ZTD-a)
526	hr_918000	918000	Capital loss from sale of treasury shares - stakes	equity	False	Kapitalni gubitci iz vlastitih dionica i udjela
527	hr_919000	919000	Investments of entrepreneur transferred to capital reserves	equity	False	Kapital iz ulaganja obrtnika dobitaša
528	hr_920000	920000	Legal reserves	equity	False	Zakonske pričuve
529	hr_921000	921000	Reserves for treasury shares	equity	False	Pričuve za vlastite dionice i udjele (čl. 233. i 406.a ZTD-a)
530	hr_922000	922000	Treasury shares and stakes	equity	False	Vlastite dionice i udjeli (odbitna- dugovna stavka)
531	hr_923000	923000	Statutory reserves	equity	False	Statutarne pričuve
532	hr_924000	924000	Other reserves	equity	False	Ostale pričuve
533	hr_930000	930000	Revaluation reserves from tangible and intangible assets	equity	False	Revalorizacijske pričuve s osnove revalorizacije dugotrajne materijalne i nematerijalne imovine
534	hr_931000	931000	Fair value of available-for-sale financial assets	equity	False	Fer vrijednost financijske imovine raspoložive za prodaju
535	hr_931200	931200	An effective part of cash flow protection	equity	False	Učinkovit dio zaštite novčanog toka
536	hr_931300	931300	An effective part of the protection of net investment abroad	equity	False	Učinkovit dio zaštite neto ulaganja u inozemstvu
537	hr_932000	932000	Foreign currency from foreign translation	equity	False	Tečajne razlike iz preračuna inozemnog poslovanja
538	hr_933000	933000	Other accumulated comprehensive income / loss	equity	False	Udio u ostaloj sveobuhvatnoj dobiti/gubitku društava povezanih sudjelujućim interesom
539	hr_934000	934000	Actuarial gains/losses based on employment benefits	equity	False	Aktuarski dobici/gubici po planovima definiranih primanja
540	hr_935000	935000	Other changes in capital (minorities)	equity	False	Ostale nevlasničke promjene kapitala
541	hr_940000	940000	Retained earnings	equity	False	Zadržani dobitak (iz prethodnih godina)
542	hr_941000	941000	Accumulated loss	equity	False	Preneseni gubitak (kumuliran u prethodnim godinama - analitika po članovima)
543	hr_960000	960000	Non-controlling interest	equity	False	Manjinski interes
544	hr_990000	990000	Property plant and equipment in use	off_balance	False	Imovina - materijalna u optjecaju
545	hr_991000	991000	Rights and receivables to be used	off_balance	False	Prava i tražbine
546	hr_992000	992000	Securities	off_balance	False	Vrijednosni papiri
547	hr_993000	993000	Securities in circulation	off_balance	False	Vrijednosnice u manipulaciji
548	hr_994000	994000	Calculation of profit from investment in securities	off_balance	False	Obračun dobitka investicijskog pothvata
549	hr_995000	995000	Source of property plant and equipment	off_balance	False	Izvori materijalne imovine
550	hr_996000	996000	Source of rights and obligations	off_balance	False	Izvori prava i obveze
551	hr_997000	997000	Liabilities for securities which are not in circulation	off_balance	False	Obveze za vrijednosne papire koji nisu stavljeni u optjecaj
552	hr_998000	998000	Liabilities for securities in circulation	off_balance	False	Obveze za izdane vrijednosnice u manipulaciji
553	hr_999000	999000	Liabilities due to investment project	off_balance	False	Obveze s osnove investicijskog pothvata