Odoo18-Base/addons/l10n_rs/data/template/account.account-rs.csv

1	id	name	code	account_type	tag_ids	reconcile	name@sr@latin
2	rs_000	Subscribed shares unpaid	000	asset_non_current		False	Upisane a neuplaćene akcije
3	rs_001	Subscribed stakes unpaid	001	asset_non_current		False	Upisani a neuplaćeni udeli i ulozi
4	rs_010	Investment in development	010	asset_non_current		False	Ulaganja u razvoj
5	rs_011	Concessions, patents, licenses, goods and services brands	011	asset_non_current		False	Koncesije, patenti, licence, robne i uslužne marke
6	rs_012	Software and other rights	012	asset_non_current		False	Softver i ostala prava
7	rs_013	Godwill	013	asset_non_current		False	Gudvil
8	rs_014	Other intangible assets	014	asset_non_current		False	Ostala nematerijalna imovina
9	rs_015	Intangible assets under preparation	015	asset_non_current		False	Nematerijalna imovina u pripremi
10	rs_016	Advances for acquisition of intangible assets	016	asset_non_current		False	Avansi za nematerijalnu imovinu
11	rs_019	Provisions for acquisition of intangible assets	019	asset_current		False	Ispravka vrednosti nematerijalne imovine
12	rs_020	Agricultural and other land	020	asset_non_current		False	Poljoprivredno i ostalo zemljište
13	rs_021	Building land	021	asset_non_current		False	Građevinsko zemljište
14	rs_022	Buildings	022	asset_non_current		False	Građevinski objekti
15	rs_023	Plant and equipment	023	asset_non_current		False	Postrojenja i oprema
16	rs_024	Investment property	024	asset_non_current		False	Investicione nekretnine
17	rs_025	Other property, plant and equipment	025	asset_non_current		False	Ostale nekretnine, postrojenja i oprema
18	rs_026	Property, plant and equipment under construction	026	asset_non_current		False	Nekretnine, postrojenja i oprema u pripremi
19	rs_027	Investment in other property, plant and equipment	027	asset_non_current		False	Ulaganja na tuđim nekretninama, postrojenjima i opremi
20	rs_028	Advances for property, plant and equipment	028	asset_non_current		False	Avansi za nekretnine, postrojenja i opremu
21	rs_029	Provisions for property, plant and equipment	029	asset_non_current		False	Ispravka vrednosti nekretnina, postrojenja i opreme
22	rs_030	Forests	030	asset_non_current		False	Šume
23	rs_031	Plantations	031	asset_non_current		False	Višegodišnji zasadi
24	rs_032	Livestock	032	asset_non_current		False	Osnovno stado
25	rs_037	Natural assets under construction	037	asset_non_current		False	Biološka sredstva u pripremi
26	rs_038	Advances for natural assets	038	asset_non_current		False	Avansi za biološka sredstva
27	rs_039	Provisions of natural assets	039	asset_current		False	Ispravka vrednosti bioloških sredstava
28	rs_040	Investments in capital of parent companies and subsidiaries	040	asset_non_current		False	Učešća u kapitalu zavisnih pravnih lica
29	rs_041	Investments in capital of associated legal entities and joint ventures	041	asset_non_current		False	Učešća u kapitalu pridruženih pravnih lica i zajedničkim poduhvatima
30	rs_042	Investments in other legal entities and other securities available for sale	042	asset_non_current		False	Učešća u kapitalu ostalih pravnih lica i druge hartije od vrednosti raspoložive za prodaju
31	rs_0430	Long-term domestic loans to parent companies, to subsidiaries	0430	asset_non_current		False	Dugoročni domaći krediti matičnim preduzećima, zavisnim preduzećima
32	rs_0431	Long-term domestic loans to other associated companies	0431	asset_non_current		False	Dugoročni domaći krediti drugim povezanim preduzećima
33	rs_0440	Long-term foreign loans to parent companies, to subsidiaries	0440	asset_non_current		False	Dugoročni inostrani krediti matičnim preduzećima, zavisnim preduzećima
34	rs_0441	Long-term foreign loans to other associated companies	0441	asset_non_current		False	Dugoročni inostrani krediti drugim povezanim preduzećima
35	rs_0450	Long term domestic loans	0450	asset_non_current		False	Dugoročni domaći krediti
36	rs_0451	Long term foreign loans	0451	asset_non_current		False	Dugoročni inostrani krediti
37	rs_046	Securities held to maturity	046	asset_non_current		False	Hartije od vrednosti koje se drže do dospeća
38	rs_047	Own stocks and shares purchased	047	asset_non_current		False	Otkupljene sopstvene akcije i otkupljeni sopstveni udeli
39	rs_048	Other long term financial investments	048	asset_non_current		False	Ostali dugoročni finansijski plasmani
40	rs_049	Provisions for long-term financial investments	049	asset_non_current		False	Ispravka vrednosti dugoročnih finansijskih plasmana
41	rs_050	Receivables from parent and dependent legal entities	050	asset_non_current		False	Potraživanja od matičnih i zavisnih pravnih lica
42	rs_051	Receivables from other related parties	051	asset_non_current		False	Potraživanja od ostalih povezanih lica
43	rs_052	Receivables based on sales on commodity credit	052	asset_non_current		False	Potraživanja po osnovu prodaje na robni kredit
44	rs_053	Receivables for sale under financial lease agreements	053	asset_non_current		False	Potraživanja za prodaju po ugovorima o finansijskom lizingu
45	rs_054	Receivables based on warranty	054	asset_non_current		False	Potraživanja po osnovu jemstva
46	rs_055	Contested and doubtful receivables	055	asset_non_current		False	Sporna i sumnjiva potraživanja
47	rs_056	Other long term receivables	056	asset_non_current		False	Ostala dugoročna potraživanja
48	rs_059	Provisions of long term receivables	059	asset_non_current		False	Ispravka vrednosti dugoročnih potraživanja
49	rs_100	Material purchase costs calculation	100	asset_current		False	Obračun nabavne vrednosti zaliha materijala, rezervnih delova, alata i inventara
50	rs_101	Raw materials	101	asset_current		False	Materijal
51	rs_102	Spare parts	102	asset_current		False	Rezervni delovi
52	rs_103	Tools and inventories	103	asset_current		False	Alat i inventar
53	rs_104	Raw materials, spare parts, tools and inventories being processed, finished off and handled	104	asset_current		False	Materijal, rezervni delovi, alat i inventar u obradi, doradi i manipulaciji
54	rs_109	Provisions for material	109	asset_current		False	Ispravka vrednosti materijala, rezervnih delova, alata i inventara
55	rs_110	Work in progress	110	asset_current		False	Nedovršena proizvodnja
56	rs_111	Services in progress	111	asset_current		False	Nedovršene usluge
57	rs_120	Finished products	120	asset_current		False	Gotovi proizvodi
58	rs_130	Merchandise cost accounting	130	asset_current		False	Obračun nabavke robe
59	rs_131	Merchandise in warehouse	131	asset_current		False	Roba u magacinu
60	rs_132	Wholesale merchandise	132	asset_current		False	Roba u prometu na veliko
61	rs_133	Merchandise in storehouse, depot and other legal entities' shops	133	asset_current		False	Roba u skladištu, stovarištu i prodavnicama kod drugih pravnih lica
62	rs_134	Merchandise in retail sale	134	asset_current		False	Roba u prometu na malo
63	rs_135	Merchandise being processed, finished off and handled	135	asset_current		False	Roba u obradi, doradi i manipulaciji
64	rs_136	Merchandise in transit	136	asset_current		False	Roba u tranzitu
65	rs_137	Merchandise in transport	137	asset_current		False	Roba na putu
66	rs_139	Provisions for merchandise	139	asset_current		False	Ispravka vrednosti robe
67	rs_140	Intangible assets for trading	140	asset_non_current		False	Nematerijalna imovina namenjena prodaji
68	rs_141	Land held for trading	141	asset_non_current		False	Zemljište namenjeno prodaji
69	rs_142	Buildings held for trading	142	asset_non_current		False	Građevinski objekti namenjeni prodaji
70	rs_143	Investment property for trading	143	asset_non_current		False	Investicione nekretnine namenjene prodaji
71	rs_144	Other property held for trading	144	asset_non_current		False	Ostale nekretnine namenjene prodaji
72	rs_145	Installations and equipment for trading	145	asset_non_current		False	Postrojenja i oprema namenjena prodaji
73	rs_146	Natural assets for trading	146	asset_non_current		False	Biološka sredstva namenjena prodaji
74	rs_147	Assets of suspended business	147	asset_current		False	Sredstva poslovanja koje se obustavlja
75	rs_149	Provisions for assets held for trading	149	asset_current		False	Ispravka vrednosti stalnih sredstava i sredstava obustavljenog poslovanja namenjenih prodaji
76	rs_150	Domestic advances paid for raw material, spare parts and inventories	150	asset_prepayments		False	Plaćeni avansi za materijal, rezervne delove i inventar u zemlji
77	rs_151	Foreign advances paid for raw material, spare parts and inventories	151	asset_prepayments		False	Plaćeni avansi za materijal, rezervne delove i inventar u inostranstvu
78	rs_152	Domestic advances paid for merchandise	152	asset_prepayments		False	Plaćeni avansi za robu u zemlji
79	rs_153	Foreign advances paid for merchandise	153	asset_prepayments		False	Plaćeni avansi za robu u inostranstvu
80	rs_154	Domestic advances paid for services	154	asset_prepayments		False	Plaćeni avansi za usluge u zemlji
81	rs_155	Foreign advances paid for services	155	asset_prepayments		False	Plaćeni avansi za usluge u inostranstvu
82	rs_159	Provisions for advances paid	159	asset_current		False	Ispravka vrednosti plaćenih avansa
83	rs_200	Domestic trade receivables - parent companies and subsidiaries	200	asset_receivable		True	Kupci u zemlji – matična i zavisna pravna lica
84	rs_201	Foreign trade receivables - parent companies and subsidiaries	201	asset_receivable		True	Kupci u inostranstvu – matična i zavisna pravna lica
85	rs_202	Domestic trade receivables - other associated entities	202	asset_receivable		True	Kupci u zemlji – ostala povezana lica
86	rs_203	Foreign trade receivables - other associated entities	203	asset_receivable		True	Kupci u inostranstvu – ostala povezana lica
87	rs_204	Trade receivables - domestic third party	204	asset_receivable		True	Kupci u zemlji
88	rs_205	Trade receivables - foreign third party	205	asset_receivable		True	Kupci u inostranstvu
89	rs_206	Other trade receivables	206	asset_receivable		True	Ostala potraživanja po osnovu prodaje
90	rs_209	Provisions for trade receivables	209	asset_current		False	Ispravka vrednosti potraživanja od prodaje
91	rs_210	Receivables from exporters	210	asset_current		False	Potraživanja od izvoznika
92	rs_211	Receivables due from import on behalf of other entities	211	asset_current		False	Potraživanja po osnovu uvoza za tuđ račun
93	rs_212	Receivables from sales on commission and consignment	212	asset_current		False	Potraživanja iz komisione i konsignacione prodaje
94	rs_218	Other receivables from specific business operations	218	asset_current		False	Ostala potraživanja iz specifičnih poslova
95	rs_219	Provisions for receivables from specific business operations	219	asset_current		False	Ispravka vrednosti potraživanja iz specifičnih poslova
96	rs_220	Receivables for interest and dividends	220	asset_current		False	Potraživanja za kamatu i dividende
97	rs_221	Receivables from employees	221	asset_current		False	Potraživanja od zaposlenih
98	rs_222	Receivables from state authorities and organizations	222	asset_current		False	Potraživanja od državnih organa i organizacija
99	rs_223	Receivables for prepaid income tax	223	asset_current		False	Potraživanja za više plaćen porez na dobitak
100	rs_224	Receivables for other taxes and contributions prepaid	224	asset_current		False	Potraživanja po osnovu preplaćenih ostalih poreza i doprinosa
101	rs_225	Receivables for compensation of salaries that are refunded	225	asset_current		False	Potraživanja za naknade zarada koje se refundiraju
102	rs_226	Receivables based on damages	226	asset_current		False	Potraživanja po osnovu naknada šteta
103	rs_228	Other short term receivables	228	asset_current		False	Ostala kratkoročna potraživanja
104	rs_229	Provisions for other receivables	229	asset_current		False	Ispravka vrednosti drugih potraživanja
105	rs_230	Short-term loans and investments in parent companies and subsidiaries	230	asset_current		False	Kratkoročni krediti i plasmani – matična i zavisna pravna lica
106	rs_231	Short-term loans and investments in other associated companies	231	asset_current		False	Kratkoročni krediti i plasmani – ostala povezana lica
107	rs_232	Short term loans - domestic	232	asset_current		False	Kratkoročni krediti i zajmovi u zemlji
108	rs_233	Short term loans - foreign	233	asset_current		False	Kratkoročni krediti i zajmovi u inostranstvu
109	rs_234	Current portions of long term loan due within one year	234	asset_current		False	Deo dugoročnih finansijskih plasmana koji dospeva do jedne godine
110	rs_235	Current portions of securities held to maturity - a part that reaches one year	235	asset_current		False	Hartije od vrednosti koje se drže do dospeća – deo koji dospeva do jedne godine
111	rs_236	Financial assets that are measured at fair value through the Income statement	236	asset_current		False	Finansijska sredstva koja se vrednuju po fer vrednosti kroz Bilans uspeha
112	rs_237	Bought up own shares for trading	237	asset_current		False	Otkupljene sopstvene akcije namenjene prodaji i otkupljeni sopstveni udeli namenjeni prodaji ili poništavanju
113	rs_238	Other short-term investments	238	asset_current		False	Ostali kratkoročni finansijski plasmani
114	rs_239	Provisions for short - term investments	239	asset_current		False	Ispravka vrednosti kratkoročnih finansijskih plasmana
115	rs_240	Securities - cash equivalents	240	asset_current		False	Hartije od vrednosti – gotovinski ekvivalenti
116	rs_241	Current (business) accounts	241	asset_cash		False	Tekući (poslovni) računi
117	rs_242	Cash allocated for payments and open letters of credit	242	asset_cash		False	Izdvojena novčana sredstva i akreditivi
118	rs_243	Cash in hand	243	asset_cash		False	Blagajna
119	rs_244	Foreign exchange account	244	asset_cash		False	Devizni račun
120	rs_245	Foreign currency letters of credit	245	asset_cash		False	Devizni akreditivi
121	rs_246	Foreign currency - cash in hand	246	asset_cash		False	Devizna blagajna
122	rs_248	Other cash and cash equivalents	248	asset_cash		False	Ostala novčana sredstva
123	rs_249	Blocked bank accounts	249	asset_cash		False	Novčana sredstva čije je korišćenje ograničeno ili vrednost umanjena
124	rs_270	VAT in incoming invoices - general tax rate (except advances paid)	270	asset_current		False	Porez na dodatu vrednost u datim avansima po posebnoj stopi
125	rs_271	VAT in incoming invoices - specific tax rate (except advances paid)	271	asset_current		False	Porez na dodatu vrednost u primljenim fakturama po posebnoj stopi (osim plaćenih avansa)
126	rs_272	VAT in advances paid - general tax rate	272	asset_current		False	Porez na dodatu vrednost u datim avansima po opštoj stopi
127	rs_273	VAT in advances paid - specific tax rate	273	asset_current		False	PDV na plaćene avanse – posebna poreska stopa
128	rs_274	VAT paid for import of goods - general tax rate	274	asset_current		False	Porez na dodatu vrednost plaćen pri uvozu dobara po opštoj stopi
129	rs_275	VAT paid for import of goods - specific tax rate	275	asset_current		False	Porez na dodatu vrednost plaćen pri uvozu dobara po posebnoj stopi
130	rs_276	VAT on services rendered by foreign suppliers	276	asset_current		False	Porez na dodatu vrednost obračunat na usluge inostranih lica
131	rs_277	VAT returned to foreign customers	277	asset_current		False	Naknadno vraćen porez na dodatu vrednost kupcima – stranim državljanima
132	rs_278	VAT reimbursement paid to farmers	278	asset_current		False	PDV nadoknada isplaćena poljoprivrednicima
133	rs_279	Receivables for prepaid VAT	279	asset_current		False	Potraživanja za više plaćeni porez na dodatu vrednost
134	rs_280	Prepaid costs	280	asset_prepayments		False	Unapred plaćeni troškovi
135	rs_281	Accrued income (un-invoiced income)	281	asset_current		False	Potraživanja za nefakturisani prihod
136	rs_282	Deferred costs based on obligations	282	asset_current		False	Razgraničeni troškovi po osnovu obaveza
137	rs_288	Deferred tax assets	288	asset_current		False	Odložena poreska sredstva
138	rs_289	Other accruals	289	asset_current		False	Ostala aktivna vremenska razgraničenja
139	rs_300	Share capital	300	equity		False	Akcijski kapital
140	rs_301	Stakes in limited liability companies	301	equity		False	Udeli društava s ograničenom odgovornošću
141	rs_302	Participating interests	302	equity		False	Ulozi
142	rs_303	State owned capital	303	equity		False	Državni kapital
143	rs_304	Socially owned capital	304	equity		False	Društveni kapital
144	rs_305	Stakes in co-operatives	305	equity		False	Zadružni udeli
145	rs_306	Share issuing premiums	306	equity		False	Emisiona premija
146	rs_309	Other capital	309	equity		False	Ostali osnovni kapital
147	rs_310	Subscribed share capital unpaid	310	equity		False	Upisane a neuplaćene akcije
148	rs_311	Subscribed stakes unpaid	311	equity		False	Upisani a neuplaćeni udeli i ulozi
149	rs_321	Legal reserves	321	equity		False	Zakonske rezerve
150	rs_322	Statutory and other reserves	322	equity		False	Statutarne i druge rezerve
151	rs_330	Effect of restatement of capital based on the revaluation of intangible assets, property, plant and equipment	330	equity		False	Revalorizacione rezerve po osnovu revalorizacije nematerijalne imovine, nekretnina, postrojenja i opreme
152	rs_331	Actuarial gains or losses on planned benefit plans	331	equity		False	Aktuarski dobici ili gubici po osnovu planova definisanih primanja
153	rs_332	Gains or losses on investments in equity instruments	332	equity		False	Dobici ili gubici po osnovu ulaganja u vlasničke instrumente kapitala
154	rs_333	Gains or losses on the basis of the share in other comprehensive income or loss of associates	333	equity		False	Dobici ili gubici po osnovu udela u ostalom sveobuhvatnom dobitku ili gubitku pridruženih društava
155	rs_334	Gains or losses arising from the calculations of financial statements of foreign operations	334	equity		False	Dobici ili gubici po osnovu preračuna finansijskih izveštaja inostranog poslovanja
156	rs_335	Gains or losses on instruments for the protection of net investments in foreign operations	335	equity		False	Dobici ili gubici od instrumenata zaštite neto ulaganja u inostrano poslovanje
157	rs_336	Gains or losses arising from hedging instruments of cash flow	336	equity		False	Dobici ili gubici po osnovu instrumenata zaštite rizika (hedžinga) novčanog toka
158	rs_337	Gains or losses on securities available for trading	337	equity		False	Dobici ili gubici po osnovu hartija od vrednosti raspoloživih za prodaju
159	rs_340	Retained profit from previous years	340	equity		False	Neraspoređeni dobitak ranijih godina
160	rs_341	Retained profit from current year	341	equity_unaffected		False	Neraspoređeni dobitak tekuće godine
161	rs_350	Previous year's losses	350	equity		False	Gubitak ranijih godina
162	rs_351	Current year loss	351	equity		False	Gubitak tekuće godine
163	rs_400	Provisions for costs incurred during the warranty period	400	liability_non_current		False	Rezervisanja za troškove u garantnom roku
164	rs_401	Provisions for the recovery of natural resources	401	liability_non_current		False	Rezervisanja za troškove obnavljanja prirodnih bogatstava
165	rs_402	Provisions for retained deposits and caution money	402	liability_non_current		False	Rezervisanja za zadržane kaucije i depozite
166	rs_403	Provisions for restructuring costs	403	liability_non_current		False	Rezervisanja za troškove restrukturiranja
167	rs_404	Provisions for contribution and other employee benefits	404	liability_non_current		False	Rezervisanja za naknade i druge beneficije zaposlenih
168	rs_405	Provision for court costs	405	liability_non_current		False	Rezervisanja za troškove sudskih sporova
169	rs_409	Other long-term provisions	409	liability_non_current		False	Ostala dugoročna rezervisanja
170	rs_410	Liabilities which can be converted into capital	410	liability_non_current		False	Obaveze koje se mogu konvertovati u kapital
171	rs_411	Liabilities to parent companies and subsidiaries	411	liability_non_current		False	Obaveze prema matičnim i zavisnim pravnim licima
172	rs_412	Liabilities to other associated companies	412	liability_non_current		False	Obaveze prema ostalim povezanim pravnim licima
173	rs_413	Liabilities for long-term securities	413	liability_non_current		False	Obaveze po emitovanim hartijama od vrednosti u periodu dužem od godinu dana
174	rs_414	Long-term loans - domestic	414	liability_non_current		False	Dugoročni krediti i zajmovi u zemlji
175	rs_415	Long-term loans - foreign	415	liability_non_current		False	Dugoročni krediti i zajmovi u inostranstvu
176	rs_416	Liabilities based on financial leasing	416	liability_non_current		False	Obaveze po osnovu finansijskog lizinga
177	rs_419	Other long-term liabilities	419	liability_non_current		False	Ostale dugoročne obaveze
178	rs_420	Short-term loans from parent companies and subsidiaries	420	liability_current		False	Kratkoročni krediti i zajmovi od matičnih i zavisnih pravnih lica
179	rs_421	Short-term loans from other associated companies	421	liability_current		False	Kratkoročni krediti i zajmovi od ostalih povezanih lica
180	rs_422	Short term loans - domestic	422	liability_current		False	Kratkoročni krediti i zajmovi u zemlji
181	rs_423	Short term loans - foreign	423	liability_current		False	Kratkoročni krediti i zajmovi u inostranstvu
182	rs_424	Current portion of long-term loans	424	liability_current		False	Deo dugoročnih kredita i zajmova koji dospeva do jedne godine
183	rs_425	Current portion of other long-term liabilities	425	liability_current		False	Deo ostalih dugoročnih obaveza koje dospevaju do jedne godine
184	rs_426	Liabilities for short-term securities	426	liability_current		False	Obaveze po kratkoročnim hartijama od vrednosti
185	rs_427	Liabilities based on fixed assets and assets of suspended business for trading	427	liability_current		False	Obaveze po osnovu stalnih sredstava i sredstava obustavljenog poslovanja namenjenih prodaji
186	rs_429	Other short-term financial liabilities	429	liability_current		False	Ostale kratkoročne finansijske obaveze
187	rs_430	Received advances, deposits and caution money	430	liability_current		False	Primljeni avansi, depoziti i kaucije
188	rs_431	Domestic trade payables - parent companies and subsidiaries	431	liability_payable		True	Dobavljači – matična i zavisna pravna lica u zemlji
189	rs_432	Foreign trade payables - parent companies and subsidiaries	432	liability_payable		True	Dobavljači – matična i zavisna pravna lica u inostranstvu
190	rs_433	Domestic trade payables - other associated companies	433	liability_payable		True	Dobavljači – ostala povezana lica u zemlji
191	rs_434	Foreign trade payables - other associated companies	434	liability_payable		True	Dobavljači – ostala povezana lica u inostranstvu
192	rs_435	Trade payables - domestic	435	liability_payable		True	Dobavljači u zemlji
193	rs_436	Trade payables - foreign	436	liability_payable		True	Dobavljači u inostranstvu
194	rs_439	Other liabilities from business operations	439	liability_current		False	Ostale obaveze iz poslovanja
195	rs_440	Liabilities to importers	440	liability_current		False	Obaveze prema uvozniku
196	rs_441	Liabilities due to exporters made on behalf of third parties	441	liability_current		False	Obaveze po osnovu izvoza za tuđ račun
197	rs_442	Liabilities for sale on commission and consignment	442	liability_current		False	Obaveze po osnovu komisione i konsignacione prodaje
198	rs_449	Other liabilities from specific business operations	449	liability_current		False	Ostale obaveze iz specifičnih poslova
199	rs_450	Liabilities for net salaries and fringe benefits, except refundable fringe benefits	450	liability_current		False	Obaveze za neto zarade i naknade zarada, osim naknada zarada koje se refundiraju
200	rs_451	Liabilities for taxes on salaries and fringe benefits charged to employees	451	liability_current		False	Obaveze za porez na zarade i naknade zarada na teret zaposlenog
201	rs_452	Liabilities for contributions on salaries and fringe benefits charged to employees	452	liability_current		False	Obaveze za doprinose na zarade i naknade zarada na teret zaposlenog
202	rs_453	Liabilities for taxes and contributions on salaries and fringe benefits charged to employer	453	liability_current		False	Obaveze za poreze i doprinose na zarade i naknade zarada na teret poslodavca
203	rs_454	Liabilities for refundable net fringe benefits	454	liability_current		False	Obaveze za neto naknade zarada koje se refundiraju
204	rs_455	Liabilities for taxes and contributions on refundable fringe benefits charged to employees	455	liability_current		False	Obaveze za poreze i doprinose na naknade zarada na teret zaposlenog koje se refundiraju
205	rs_456	Liabilities for taxes and contributions on refundable fringe benefits charged to employer	456	liability_current		False	Obaveze za poreze i doprinose na naknade zarada na teret poslodavca koje se refundiraju
206	rs_460	Liabilities for interests and finance costs	460	liability_current		False	Obaveze po osnovu kamata i troškova finansiranja
207	rs_461	Liabilities for dividends	461	liability_current		False	Obaveze za dividende
208	rs_462	Liabilities for share in the profit	462	liability_current		False	Obaveze za učešće u dobitku
209	rs_463	Liabilities to employees	463	liability_current		False	Obaveze prema zaposlenima
210	rs_464	Liabilities to members of Management Board and Supervisory Board	464	liability_current		False	Obaveze prema direktoru, odnosno članovima organa upravljanja i nadzora
211	rs_465	Liabilities to individuals for contracted fees	465	liability_current		False	Obaveze prema fizičkim licima za naknade po ugovorima
212	rs_466	Liabilities for net income of sole traders who obtain advances during the year	466	liability_current		False	Obaveze za neto prihod preduzetnika koji akontaciju podiže u toku godine
213	rs_467	Liabilities for short-term provisions	467	liability_current		False	Obaveze za kratkoročna rezervisanja
214	rs_469	Other liabilities	469	liability_current		False	Ostale obaveze
215	rs_470	Liabilities for VAT in outgoing invoices - general tax rate (except advances received)	470	liability_current		False	Obaveze za porez na dodatu vrednost po izdatim fakturama po opštoj stopi (osim primljenih avansa)
216	rs_471	Liabilities for VAT in outgoing invoices - specific tax rate (except advances received)	471	liability_current		False	Obaveze za porez na dodatu vrednost po izdatim fakturama po posebnoj stopi (osim primljenih avansa)
217	rs_472	Liabilities for VAT in advances received - general tax rate	472	liability_current		False	Obaveze za porez na dodatu vrednost po primljenim avansima po opštoj stopi
218	rs_473	Liabilities for VAT in advances received - specific tax rate	473	liability_current		False	Obaveze za porez na dodatu vrednost po primljenim avansima po posebnoj stopi
219	rs_474	Liabilities for VAT on internal consumption - general tax rate	474	liability_current		False	Obaveze za porez na dodatu vrednost po osnovu sopstvene potrošnje po opštoj stopi
220	rs_475	Liabilities for VAT on internal consumption - specific tax rate	475	liability_current		False	Obaveze za porez na dodatu vrednost po osnovu sopstvene potrošnje po posebnoj stopi
221	rs_476	Liabilities for VAT on sales for cash	476	liability_current		False	Obaveze za porez na dodatu vrednost po osnovu prodaje za gotovinu
222	rs_479	Liabilities for VAT on difference between calculated VAT and previous taxes	479	liability_current		False	Obaveze za porez na dodatu vrednost po osnovu razlike obračunatog poreza na dodatu vrednost i prethodnog poreza
223	rs_480	Liabilities for excise duties	480	liability_current		False	Obaveze za akcize
224	rs_481	Liabilities for income tax	481	liability_current		False	Obaveze za porez iz rezultata
225	rs_482	Liabilities for taxes, customs, and other duties charged to costs	482	liability_current		False	Obaveze za poreze, carine i druge dažbine iz nabavke ili na teret troškova
226	rs_483	Liabilities for contributions charged to costs	483	liability_current		False	Obaveze za doprinose koji terete troškove
227	rs_489	Other liabilities for taxes, contributions and other duties	489	liability_current		False	Ostale obaveze za poreze, doprinose i druge dažbine
228	rs_490	Accrued expenses	490	liability_current		False	Unapred obračunati troškovi
229	rs_491	Revenue charged in advance	491	liability_current		False	Unapred naplaćeni prihodi
230	rs_494	Accrued direct purchase costs	494	liability_current		False	Razgraničeni zavisni troškovi nabavke
231	rs_495	Donations received	495	liability_current		False	Odloženi prihodi i primljene donacije
232	rs_496	Accrued income from receivables	496	liability_current		False	Razgraničeni prihodi po osnovu potraživanja
233	rs_498	Deferred tax liabilities	498	liability_current		False	Odložene poreske obaveze
234	rs_499	Other accruals and deferred income	499	liability_current		False	Ostala pasivna vremenska razgraničenja
235	rs_500	Purchases of merchandises (goods for resale)	500	expense		False	Nabavka robe
236	rs_501	Cost of merchandise sold	501	expense		False	Nabavna vrednost prodate robe
237	rs_502	Cost of sold assets held for trading	502	expense		False	Nabavna vrednost nekretnina pribavljenih radi prodaje
238	rs_503	Cost of other assets held for trading	503	expense		False	Nabavna vrednost ostalih stalnih sredstava namenjenih prodaji
239	rs_510	Costs material	510	expense		False	Nabavka materijala
240	rs_511	Costs of raw material	511	expense		False	Troškovi materijala za izradu
241	rs_512	Costs of other material (overhead)	512	expense		False	Troškovi ostalog materijala (režijskog)
242	rs_513	Costs of fuel and energy	513	expense		False	Troškovi goriva i energije
243	rs_514	Costs of spare parts	514	expense		False	Troškovi rezervnih delova
244	rs_515	Costs of One-time write-off for tools and inventory	515	expense		False	Troškovi jednokratnog otpisa alata i inventara
245	rs_520	Costs of salaries and fringe benefits (gross)	520	expense		False	Troškovi zarada i naknada zarada (bruto)
246	rs_521	Costs of taxes and contributions on salaries and fringe benefits charged to employer	521	expense		False	Troškovi poreza i doprinosa na zarade i naknade zarada na teret poslodavca
247	rs_522	Costs of remunerations according to temporary service contracts	522	expense		False	Troškovi naknada po ugovoru o delu
248	rs_523	Costs of remunerations according to author's contracts	523	expense		False	Troškovi naknada po autorskim ugovorima
249	rs_524	Costs of remunerations according to temporary and provisional contracts	524	expense		False	Troškovi naknada po ugovoru o privremenim i povremenim poslovima
250	rs_525	Costs of remunerations to individuals according to other contracts	525	expense		False	Troškovi naknada fizičkim licima po osnovu ostalih ugovora
251	rs_526	Costs of remuneration to manager, members of Management Board and Supervisory Board	526	expense		False	Troškovi naknada direktoru, odnosno članovima organa upravljanja i nadzora
252	rs_529	Other personal expenses remunerations	529	expense		False	Ostali lični rashodi i naknade
253	rs_530	Costs of services used in production process of own costs capitalized	530	expense		False	Troškovi usluga na izradi učinaka
254	rs_531	Transport services costs	531	expense		False	Troškovi transportnih usluga
255	rs_532	Maintenance costs	532	expense		False	Troškovi usluga održavanja
256	rs_533	Rental costs	533	expense		False	Troškovi zakupnina
257	rs_534	Fairs exhibit costs	534	expense		False	Troškovi sajmova
258	rs_535	Advertising costs	535	expense		False	Troškovi reklame i propagande
259	rs_536	Costs of researching activities	536	expense		False	Troškovi istraživanja
260	rs_537	Costs of development that are not capitalized	537	expense		False	Troškovi razvoja koji se ne kapitalizuju
261	rs_539	Costs of other services	539	expense		False	Troškovi ostalih usluga
262	rs_540	Depreciation costs	540	expense_depreciation		False	Troškovi amortizacije
263	rs_541	Costs of provisions during the warranty period	541	expense		False	Troškovi rezervisanja za garantni rok
264	rs_542	Provisions for recovery of natural resources	542	expense		False	Rezervisanja za troškove obnavljanja prirodnih bogatstava
265	rs_543	Provisions for retained deposits and caution money	543	expense		False	Rezervisanja za zadržane kaucije i depozite
266	rs_544	Provisions for restructuring costs	544	expense		False	Rezervisanja za troškove restrukturiranja
267	rs_545	Provisions for contributions and other benefits of employees	545	expense		False	Rezervisanja za naknade i druge beneficije zaposlenih
268	rs_549	Other long-term provisions	549	expense		False	Ostala dugoročna rezervisanja
269	rs_550	Costs of non-production services	550	expense		False	Troškovi neproizvodnih usluga
270	rs_551	Representation costs	551	expense		False	Troškovi reprezentacije
271	rs_552	Costs of insurance premiums	552	expense		False	Troškovi premija osiguranja
272	rs_553	Costs of payment operations	553	expense		False	Troškovi platnog prometa
273	rs_554	Costs of membership fees	554	expense		False	Troškovi članarina
274	rs_555	Tax costs	555	expense		False	Troškovi poreza
275	rs_556	Contribution costs	556	expense		False	Troškovi doprinosa
276	rs_559	Other non-production costs	559	expense		False	Ostali nematerijalni troškovi
277	rs_560	Financial expenses incurred with parent companies and subsidiaries	560	expense		False	Finansijski rashodi iz odnosa sa matičnim i zavisnim pravnim licima
278	rs_561	Financial expenses incurred with other associated companies	561	expense		False	Finansijski rashodi iz odnosa sa ostalim povezanim pravnim licima
279	rs_562	Costs of interest	562	expense		False	Rashodi kamata (prema trećim licima)
280	rs_563	FX losses	563	expense		False	Negativne kursne razlike (prema trećim licima)
281	rs_564	Expenses on the basis of the effects of a currency clause	564	expense		False	Rashodi po osnovu efekata valutne klauzule (prema trećim licima)
282	rs_565	Expenses from participation in loss of associated legal entities and joint ventures	565	expense		False	Rashodi od učešća u gubitku pridruženih pravnih lica i zajedničkih poduhvata
283	rs_566	Expenses arising from the hedging effects that do not meet the requirements to qualify under other comprehensive income	566	expense		False	Rashodi po osnovu efekata ugovorene zaštite od rizika, koji ne ispunjavaju uslove da se iskažu u okviru ostalog sveobuhvatnog dobitka
284	rs_569	Other financial expenses	569	expense		False	Ostali finansijski rashodi
285	rs_570	Losses on writing-offs and disposals of Intangible assets and Property, plant and equipment	570	expense		False	Gubici po osnovu rashodovanja i prodaje nematerijalne imovine, nekretnina, postrojenja i opreme
286	rs_571	Losses on writing-offs and disposals of natural assets	571	expense		False	Gubici po osnovu rashodovanja i prodaje bioloških sredstava
287	rs_572	Losses on disposals of long-term investments	572	expense		False	Gubici po osnovu prodaje učešća u kapitalu i hartija od vrednosti
288	rs_573	Losses on disposals of raw material	573	expense		False	Gubici od prodaje materijala
289	rs_574	Shortages	574	expense		False	Manjkovi
290	rs_575	Costs from negative hedging effects	575	expense		False	Rashodi po osnovu efekata ugovorene zaštite od rizika, koji ne ispunjavaju uslove da se iskažu u okviru ostalog sveobuhvatnog rezultata
291	rs_576	Writing-offs of receivables	576	expense		False	Rashodi po osnovu direktnih otpisa potraživanja
292	rs_577	Writing-offs of inventories and merchandise	577	expense		False	Rashodi po osnovu rashodovanja zaliha materijala i robe
293	rs_579	Other expenses	579	expense		False	Ostali nepomenuti rashodi
294	rs_5791	Cash difference loss	5791	expense		False	Gubitak razlike u gotovini
295	rs_580	Impairment of natural assets	580	expense		False	Obezvređenje bioloških sredstava
296	rs_581	Impairment of intangible assets	581	expense		False	Obezvređenje nematerijalne imovine
297	rs_582	Impairment of property, plant and equipment	582	expense		False	Obezvređenje nekretnina, postrojenja i opreme
298	rs_583	Impairment of long-term investments and other securities available for sale	583	expense		False	Obezvređenje dugoročnih finansijskih plasmana i drugih hartija od vrednosti raspoloživih za prodaju
299	rs_584	Impairment of material and merchandise	584	expense		False	Obezvređenje zaliha materijala i robe
300	rs_585	Impairment of receivables and short-term financial investments	585	expense		False	Obezvređenje potraživanja i kratkoročnih finansijskih plasmana
301	rs_589	Impairment of other assets	589	expense		False	Obezvređenje ostale imovine
302	rs_590	Losses of suspended business	590	expense		False	Gubitak poslovanja koje se obustavlja
303	rs_591	Expenses on the Effects of Changes in Accounting Policies	591	expense		False	Rashodi po osnovu efekata promene računovodstvenih politika
304	rs_592	Expenses based on correction of errors from previous years that are not material	592	expense		False	Rashodi po osnovu ispravki grešaka iz ranijih godina koje nisu materijalno značajne
305	rs_599	Transfer of expenses	599	expense		False	Prenos rashoda
306	rs_600	Domestic sales of merchandise to parent companies and subsidiaries	600	income		False	Prihodi od prodaje robe matičnim i zavisnim pravnim licima na domaćem tržištu
307	rs_601	Foreign sales of merchandise to parent companies and subsidiaries	601	income		False	Prihodi od prodaje robe matičnim i zavisnim pravnim licima na inostranom tržištu
308	rs_602	Domestic sales of merchandise to other associated companies	602	income		False	Prihodi od prodaje robe ostalim povezanim pravnim licima na domaćem tržištu
309	rs_603	Foreign sales of merchandise to other associated companies	603	income		False	Prihodi od prodaje robe ostalim povezanim pravnim licima na inostranom tržištu
310	rs_604	Sales of merchandise to domestic customers	604	income		False	Prihodi od prodaje robe na domaćem tržištu
311	rs_605	Sales of merchandise to foreign customers	605	income		False	Prihodi od prodaje robe na inostranom tržištu
312	rs_610	Domestic sales of finished goods and services rendered to parent companies and subsidiaries	610	income		False	Prihodi od prodaje proizvoda i usluga matičnim i zavisnim pravnim licima na domaćem tržištu
313	rs_611	Foreign sales of finished goods and services rendered to parent companies and subsidiaries	611	income		False	Prihodi od prodaje proizvoda i usluga matičnim i zavisnim pravnim licima na inostranom tržištu
314	rs_612	Domestic sales of finished goods and services rendered to other associated entities	612	income		False	Prihodi od prodaje proizvoda i usluga ostalim povezanim pravnim licima na domaćem tržištu
315	rs_613	Foreign sales of finished goods and services rendered to other associated entities	613	income		False	Prihodi od prodaje proizvoda i usluga ostalim povezanim pravnim licima na inostranom tržištu
316	rs_614	Sales of finished goods and services rendered to domestic customers	614	income		False	Prihodi od prodaje proizvoda i usluga na domaćem tržištu
317	rs_615	Sales of finished goods and services rendered to foreign customers	615	income		False	Prihodi od prodaje proizvoda i usluga na inostranom tržištu
318	rs_620	Income from the own use of merchandise	620	income		False	Prihodi od aktiviranja ili potrošnje robe za sopstvene potrebe
319	rs_621	Income from the own use of products and services	621	income		False	Prihodi od aktiviranja ili potrošnje proizvoda i usluga za sopstvene potrebe
320	rs_630	Increase of finished goods, work in progress and services in progress	630	income		False	Povećanje vrednosti zaliha nedovršenih i gotovih proizvoda i nedovršenih usluga
321	rs_631	Decrease of finished goods, work in progress and services in progress	631	expense		False	Smanjenje vrednosti zaliha nedovršenih i gotovih proizvoda i nedovršenih usluga
322	rs_640	Income from premiums, subventions, donations, compensations and tax returns	640	income		False	Prihodi od premija, subvencija, dotacija, regresa, kompenzacija i povraćaja poreskih dažbina
323	rs_641	Income from donations under specified conditions	641	income		False	Prihodi po osnovu uslovljenih donacija
324	rs_650	Rental fees income	650	income		False	Prihodi od zakupnina
325	rs_651	Membership fees	651	income		False	Prihodi od članarina
326	rs_652	Income from royalties and license fees	652	income		False	Prihodi od tantijema i licencnih naknada
327	rs_659	Other operating income	659	income		False	Ostali poslovni prihodi
328	rs_660	Financial income incurred with parent companies and subsidiaries	660	income		False	Finansijski prihodi od matičnih i zavisnih pravnih lica
329	rs_661	Financial income incurred with other associated companies	661	income		False	Finansijski prihodi od ostalih povezanih lica
330	rs_662	Income from interest	662	income		False	Prihodi od kamata (od trećih lica)
331	rs_663	FX Gains	663	income_other		False	Pozitivne kursne razlike (prema trećim licima)
332	rs_664	Income on the basis of the effects of a currency clause	664	income		False	Prihodi po osnovu efekata valutne klauzule (prema trećim licima)
333	rs_665	Income from participation in loss of associated legal entities and joint ventures	665	income		False	Prihodi od učešća u dobitku pridruženih pravnih lica i zajedničkih poduhvata
334	rs_669	Other financial income	669	income		False	Ostali finansijski prihodi
335	rs_670	Gains on disposals of Intangible assets and Property, plant and equipment	670	income		False	Dobici od prodaje nematerijalne imovine, nekretnina, postrojenja i opreme
336	rs_671	Gains on disposals of natural assets	671	income		False	Dobici od prodaje bioloških sredstava
337	rs_672	Gains on disposals of long-term investments	672	income		False	Dobici od prodaje učešća i hartija od vrednosti
338	rs_673	Gains on disposals of raw materials	673	income		False	Dobici od prodaje materijala
339	rs_674	Surpluses	674	income		False	Viškovi
340	rs_675	Collected written-off receivables	675	income		False	Naplaćena otpisana potraživanja
341	rs_676	Income from positive hedging effects	676	income		False	Prihodi po osnovu efekata ugovorene zaštite od rizika koji ne ispunjavaju uslove da se iskažu u okviru ostalog sveobuhvatnog rezultata
342	rs_677	Income from reduction of liabilities	677	income		False	Prihodi od smanjenja obaveza
343	rs_678	Income from abolishing of long-term and short term provisions	678	income		False	Prihodi od ukidanja dugoročnih i kratkoročnih rezervisanja
344	rs_679	Other income	679	income_other		False	Ostali nepomenuti prihodi
345	rs_6791	Cash difference gain	6791	income_other		False	Dobitak razlike u gotovini
346	rs_680	Income from valuation adjustments of natural assets	680	income_other		False	Prihodi od usklađivanja vrednosti bioloških sredstava
347	rs_681	Income from valuation adjustments of intangible assets	681	income_other		False	Prihodi od usklađivanja vrednosti nematerijalne imovine
348	rs_682	Income from valuation adjustments of property, plant and equipment	682	income_other		False	Prihodi od usklađivanja vrednosti nekretnina, postrojenja i opreme
349	rs_683	Income from valuation adjustments long-term investments and securities available for sale	683	income_other		False	Prihodi od usklađivanja vrednosti dugoročnih finansijskih plasmana i hartija od vrednosti raspoloživih za prodaju
350	rs_684	Income from valuation adjustments of inventories	684	income_other		False	Prihodi od usklađivanja vrednosti zaliha
351	rs_685	Income from valuation adjustments of receivables and short- term investments	685	income_other		False	Prihodi od usklađivanja vrednosti potraživanja i kratkoročnih finansijskih plasmana
352	rs_689	Income from valuation adjustments of other assets	689	income_other		False	Prihodi od usklađivanja vrednosti ostale imovine
353	rs_690	Profit of suspended business	690	income_other		False	Dobitak poslovanja koje se obustavlja
354	rs_691	Income based on the Effects of Changes in Accounting Policies	691	income_other		False	Prihodi od efekata promene računovodstvenih politika
355	rs_692	Income based on correction of errors from previous years that are not material	692	income_other		False	Prihodi po osnovu ispravki grešaka iz ranijih godina koje nisu materijalno značajne
356	rs_699	Transfer of income	699	income_other		False	Prenos prihoda
357	rs_700	Opening account of general ledger	700	off_balance		False	Otvaranje glavne knjige
358	rs_710	Account of expenses and income	710	off_balance		False	Rashodi i prihodi
359	rs_711	Profit and loss of suspended business	711	off_balance		False	Dobitak i gubitak poslovanja koje se obustavlja
360	rs_712	Transfer of total result	712	off_balance		False	Prenos ukupnog rezultata
361	rs_720	Profit or loss account	720	off_balance		False	Dobitak ili gubitak
362	rs_721	Tax expense of the period	721	expense		False	Poreski rashod perioda
363	rs_7220	Deferred tax expense of the period	7220	expense		False	Odloženi poreski rashod perioda
364	rs_7221	Deferred tax income of the period	7221	income		False	Odloženi poreski prihod perioda
365	rs_723	Personal earnings of the employer	723	expense		False	Lična primanja poslodavca
366	rs_724	Transfer of profit or loss	724	off_balance		False	Prenos dobitka ili gubitka
367	rs_730	Closing of the balance sheet's accounts	730	off_balance		False	Izravnanje računa stanja
368	rs_880	Other assets taken into operating lease (rent)	880	off_balance		False	Tuđa sredstva uzeta u operativni lizing (zakup)
369	rs_881	Acquired products and commodities for joint business	881	off_balance		False	Preuzeti proizvodi i roba za zajedničko poslovanje
370	rs_882	Goods taken into commission and consignment	882	off_balance		False	Roba uzeta u komision i konsignaciju
371	rs_883	Material and goods received for processing and finishing	883	off_balance		False	Materijal i roba primljeni na obradu i doradu
372	rs_884	Assigned warranties, guarantees and other rights	884	off_balance		False	Data jemstva, garancije i druga prava
373	rs_885	Securities that are out of circulation	885	off_balance		False	Hartije od vrednosti koje su van prometa
374	rs_889	Assets with other entities	889	off_balance		False	Imovina kod drugih subjekata
375	rs_890	Liabilities for assets taken into operating lease (rent)	890	off_balance		False	Obaveze za sredstva uzeta u operativni lizing (zakup)
376	rs_891	Liabilities for acquired products and commodities for joint business	891	off_balance		False	Obaveze za preuzete proizvode i robu za zajedničko poslovanje
377	rs_892	Liabilities for goods taken into commission and consignment	892	off_balance		False	Obaveze za robu uzetu u komision i konsignaciju
378	rs_893	Liabilities for material and goods received for processing and finishing	893	off_balance		False	Obaveze za materijal i robu primljenu na obradu i doradu
379	rs_894	Liabilities for assigned warranties, guarantees and other rights	894	off_balance		False	Obaveze za data jemstva, garancije i druga prava
380	rs_895	Liabilities for securities that are out of circulation	895	off_balance		False	Obaveze za hartije od vrednosti koje su van opticaja
381	rs_899	Liabilities for assets with other entities	899	off_balance		False	Obaveze za imovinu kod drugih subjekata
382	rs_900	Taking over inventories account	900	off_balance		False	Račun za preuzimanje zaliha
383	rs_901	Taking over purchasing of material and merchandise account	901	off_balance		False	Račun za preuzimanje nabavke materijala i robe
384	rs_902	Costs taking over account	902	off_balance		False	Račun za preuzimanje troškova
385	rs_903	Income taking over account	903	off_balance		False	Račun za preuzimanje prihoda
386	rs_910	Raw material	910	off_balance		False	Materijal
387	rs_911	Merchandise	911	off_balance		False	Roba
388	rs_912	Finished products and merchandise in producer's shops	912	off_balance		False	Proizvodi i roba u prodavnicama proizvođača
389	rs_950	Cost units	950	off_balance		False	Nosioci troškova
390	rs_951	Cost units	951	off_balance		False	Nosioci troškova
391	rs_952	Cost units	952	off_balance		False	Nosioci troškova
392	rs_953	Cost units	953	off_balance		False	Nosioci troškova
393	rs_954	Cost units	954	off_balance		False	Nosioci troškova
394	rs_955	Cost units	955	off_balance		False	Nosioci troškova
395	rs_956	Cost units	956	off_balance		False	Nosioci troškova
396	rs_957	Cost units	957	off_balance		False	Nosioci troškova
397	rs_958	Semi-finished products of own production	958	off_balance		False	Poluproizvodi sopstvene proizvodnje
398	rs_959	Deviation in cost units	959	off_balance		False	Odstupanja u troškovima nosioca troškova
399	rs_960	Finished products	960	off_balance		False	Gotovi proizvodi
400	rs_961	Finished products	961	off_balance		False	Gotovi proizvodi
401	rs_962	Finished products	962	off_balance		False	Gotovi proizvodi
402	rs_963	Finished products	963	off_balance		False	Gotovi proizvodi
403	rs_964	Finished products	964	off_balance		False	Gotovi proizvodi
404	rs_965	Finished products	965	off_balance		False	Gotovi proizvodi
405	rs_966	Finished products	966	off_balance		False	Gotovi proizvodi
406	rs_967	Finished products	967	off_balance		False	Gotovi proizvodi
407	rs_968	Finished products	968	off_balance		False	Gotovi proizvodi
408	rs_969	Exceptions in costs of finished products	969	off_balance		False	Odstupanja u troškovima gotovih proizvoda
409	rs_980	Costs of products and services sold	980	off_balance		False	Troškovi prodatih proizvoda i usluga
410	rs_981	Cost of merchandise sold	981	off_balance		False	Nabavna vrednost prodate robe
411	rs_982	Costs of the period	982	off_balance		False	Troškovi perioda
412	rs_983	Write-offs, shortages and surpluses of work in progress and finished products	983	off_balance		False	Otpisi, manjkovi i viškovi zaliha učinaka
413	rs_986	Income from products and services	986	off_balance		False	Prihodi po osnovu proizvoda i usluga
414	rs_987	Income from merchandise	987	off_balance		False	Prihodi po osnovu robe
415	rs_989	Other operating income	989	off_balance		False	Ostali poslovni prihodi
416	rs_990	Operating profit and loss	990	off_balance		False	Poslovni dobitak i gubitak
417	rs_991	Loss and profit on raw materials' sale	991	off_balance		False	Gubitak i dobitak po osnovu prodaje materijala
418	rs_992	Shortages of raw materials and merchandise	992	off_balance		False	Manjkovi materijala i robe
419	rs_993	Write-offs of raw materials and merchandise	993	off_balance		False	Otpisi materijala i robe
420	rs_994	Surpluses of raw materials and merchandise	994	off_balance		False	Viškovi materijala i robe
421	rs_999	Closing computation of costs and effects	999	off_balance		False	Zaključak obračuna troškova i učinaka