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