Chart of Accounts for Banks

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1 Chart of Accounts for Banks ASSETS Cash and Cash Equivalents Cash in vault Cash in ATM Cash in transit Damaged notes Travellers cheques Items for collection: cheques Items for collection: Plastic cards Items for collection: Other Settlement / Correspondent Accounts/Nostro Accounts Gyro accounts Precious metals Other cash Coverage under letters of credit with foreign banks Coverage under guarantees with foreign banks Clients funds from custody operations Deposits with Central Banks Deposits with CBM - Non-Interest bearing Deposits with CBM - Interest bearing Deposits with other Central Banks - Non-Interest bearing Deposits with other Central Banks - Interest bearing Deposits with Banks and Other Financial Institutions State owned domestic banks - Non-Interest bearing State owned domestic banks - Interest bearing Privately owned domestic banks - Non-Interest bearing Privately owned domestic banks - Interest bearing Correspondent domestic account Foreign Banks / Financial Institutions - Non-Interest bearing Foreign Banks / Financial Institutions - Interest bearing State owned domestic credit and financial institutions - Non-Interest 1

2 bearing State owned domestic credit and financial institutions - Interest bearing Privately owned domestic credit and financial institutions - Non-Interest bearing Privately owned domestic credit and financial institutions - Interest bearing Other - Non-Interest bearing Other - Interest bearing Reserves Purchase and Resell Operations Securities purchased under agreement to resell Reserves Derivative Financial Assets Held for Trading (Fair Value of Derivative) Interest rate related contracts Foreign exchange rate related contracts Contracts related to price of equity securities Other contracts that meet the definition of derivatives in accordance with IAS 39 Derivative Financial Assets Used as Collateral (Fair Value of Derivative) Interest rate related contracts Foreign exchange rate related contracts Contracts related to price of equity securities Other contracts that meet the definition of derivatives in accordance with IAS 39 Trading Securities Government of Montenegro Municipalities Other issuers, stocks in companies that are involved in financial operations Other issuers, stocks in companies that are involved in non financial operations Other issuers (not stocks) 2

3 Non amortized discount Non amortized premium Reserves Available for Sale Securities Government of Montenegro Municipalities Other issuers, stocks in companies that are involved in financial operations Other issuers, stocks in companies that are involved in non financial operations Other issuers (not stocks) Non amortized discount Non amortized premium Reserves Loans to Banks and Other Credit and Financial Institutions Loans to Central Bank of Montenegro Loans to other central banks State owned domestic banks Privately owned domestic banks Foreign banks / credit and financial institutions State owned domestic credit and financial institutions Privately owned domestic credit and financial institutions Other Reserves Loans to Non Financial Institutions and Other Clients State owned companies Foreign companies Publicly owned organisations / local authorities Staff Loans Non profit organisations: foreign Non profit organisations: domestic Privately owned insurance companies Privately owned companies Entrepreneurs (one owner) Consumer loans, resident Consumer loans, non-resident Credit cards, resident 3

4 Credit cards, non-resident Reserves Loans to the Government, Municipalities and Agencies Government of Montenegro Municipalities Government agencies State owned insurance companies Other Reserves Loans to Funds Development Fund Employment Bureau Health Fund Pension Funds - Public Pension Funds - Private Privatization Funds Investment Funds Other Funds Reserves Loans Purchased for Trading (Securitization) Loans Purchased for Trading (Securitization) Reserves Servicing Rights Servicing rights Accumulated amortization of servicing rights Valuation reserve for servicing rights Securities Held to Maturity Government of Montenegro Municipalities Other issuers, not stock Foreign securities held to maturity 4

5 Non amortized discount Non amortized premium Reserves Factoring and Forfaiting Repurchase of receivables (factoring) Repurchase of receivables (forfaiting) Reserves Equity Investments (Significant Influence) Equity Investments in entities that are involved in financial operations Equity Investments in entities that are involved in non financial operations Reserves Investments in Subsidiaries (Control) Equity Investments in subsidiaries that are involved in financial operations Equity Investments in subsidiaries that are involved in non financial operations Reserves Bank Receivables on Acceptances, Guarantees and Bills of Exchange Outstanding Banks State owned companies Publicly owned organisations / Local Authorities Other companies Other Reserves Receivables on Custody Operations Receivables on equity securities from custody operations Receivables on debt securities from custody operations Receivables on derivatives from custody operations 5

6 Acquired Assets Loans Property Stocks Bonds and other long term securities Other assets Reserves Fixed Assets Land Buildings Depreciation to date Finance (capital) leases Depreciation to date Machinery and equipment Depreciation to date Computers Depreciation to date Furniture & fittings Depreciation to date Vehicles Depreciation to date Other fixed assets Depreciation to date Assets under construction Intangible Assets Goodwill Patents/Trademarks Concessions Computer programs (Software) Accumulated amortization - Goodwill Accumulated amortization - Patents/Trademarks Accumulated amortization - Concessions Accumulated amortization - Other Other Accumulated amortization - Software 6

7 Interest Receivable Accrued interest receivable: Loans Accrued interest receivable: Securities Accrued interest receivable: Other Overdue interest receivable Reserves Other Assets Other accrued income earned, not yet collected Receivables from agency activities Advance payments (prepaid assets) Other receivables Maternity / sick pay payments receivable from Government Due from blocked FX savings Suspense account Other assets Deferred tax asset Other tax related assets Reserves Reserves for losses based on market risks Reserves for losses based on country risk LIABILITIES Borrowings from Central Banks Borrowings from CBM Borrowings from other central banks Short Term Borrowings from Banks and Other Credit and Financial Institutions State owned domestic banks Privately owned domestic banks Foreign banks State owned domestic credit and financial institutions Privately owned domestic credit and financial institutions Foreign credit and financial institutions 7

8 Other - Including short term borrowings from others Securities Sold Under Repurchase Agreement Securities sold under repurchase agreement Custody operations Sight (Demand) Deposits from Banks and Other Credit and Financial Institutions State owned domestic banks - Non-Interest bearing State owned domestic banks - Interest bearing Privately owned domestic banks - Non-Interest bearing Privately owned domestic banks - Interest bearing Foreign banks - Non-Interest bearing Foreign banks - Interest bearing State owned domestic credit and financial institutions - Non-Interest bearing State owned domestic credit and financial institutions - Interest bearing Privately owned domestic credit and financial institutions - Non-Interest bearing Privately owned domestic credit and financial institutions - Interest bearing Foreign credit and financial institutions - Interest bearing Foreign owned credit and financial institutions - Interest bearing Other - Non-Interest bearing Other - Interest bearing Sight (Demand) Deposits from Non Financial Institutions & Other Clients State owned domestic companies - Non-Interest bearing State owned domestic companies - Interest bearing Publicly owned organisations - Non-interest deposits Publicly owned organisations - Interest deposits Privately owned companies - Non-Interest bearing Privately owned companies - Interest bearing Entrepreneurs (one owner) - Non-Interest bearing Entrepreneurs (one owner) - Interest bearing Foreign companies - Non-Interest bearing Foreign companies - Interest bearing 8

9 Natural persons (households), residents, Non-Interest bearing Natural persons (households), residents, Interest bearing Natural persons (households), non-residents, Non-Interest bearing Natural persons (households), non-residents, Interest bearing Demand deposits for payment and coverage under letters of credit Demand deposits for payment and coverage under guarantees Non profit organisations: domestic - Non-Interest bearing Non profit organisations: domestic - Interest bearing Non profit organisations: foreign - Non-Interest bearing Non profit organisations: foreign - Interest bearing Other - Non-Interest bearing Other - Interest bearing Sight (Demand) Deposits from Government Institutions and Agencies Government of Montenegro - Non-Interest bearing Government of Montenegro - Interest bearing Municipalities - Non-Interest bearing Municipalities - Interest bearing Government agencies - Non-Interest bearing Government agencies - Interest bearing Other - Non-Interest bearing Other - Interest bearing Sight (Demand) Deposits / Funds from International Agencies Deposits - domestic agencies - Non-Interest bearing Deposits - domestic agencies - Interest bearing Deposits - foreign agencies - Non-Interest bearing Deposits - foreign agencies - Interest bearing Other - Non-Interest bearing Other - Interest bearing Sight (Demand) Deposits/Other Funds Development Fund - Non-Interest bearing Development Fund - Interest bearing Employment Bureau - Non-Interest bearing Employment Bureau - Interest bearing Health Fund - Non-Interest bearing 9

10 Health Fund - Interest bearing Pension Funds - Public - Non-Interest bearing Pension Funds - Public - Interest bearing Pension Funds - Private - Non-Interest bearing Pension Funds - Private - Interest bearing Privatization Funds - Non-Interest bearing Privatization Funds - Interest bearing Investment Funds - Non-Interest bearing Investment Funds - Interest bearing Other Funds - Non-Interest bearing Other Funds - Interest bearing Sight (Demand) Deposits of Legal Persons Dealing with Insurance Insurance companies - privately owned - Non-Interest bearing Insurance companies - privately owned - Interest bearing Insurance companies - state owned - Non-Interest bearing Insurance companies - state owned - Interest bearing Short and Long (Time) Deposits from Banks and Other Credit and Financial Institutions State owned domestic banks - Non-Interest bearing State owned domestic banks - Interest bearing Privately owned domestic banks - Non-Interest bearing Privately owned domestic banks - Interest bearing Foreign banks - Non-Interest bearing Foreign banks - Interest bearing State owned domestic credit and financial institutions - Non-Interest bearing State owned domestic credit and financial institutions - Interest bearing Privately owned domestic credit and financial institutions - Non-Interest bearing Privately owned domestic credit and financial institutions - Interest bearing Foreign credit and financial institutions - Non-Interest bearing Foreign credit and financial institutions - Interest bearing Other - Non-Interest bearing Other - Interest bearing 10

11 Short and Long (Time) Deposits from Non Financial Institutions & Other Clients State owned domestic companies - Non-Interest bearing State owned domestic companies - Interest bearing Publicly owned organisations - Non-Interest deposits Publicly owned organisations - Interest deposits Privately owned companies - Non-Interest bearing Privately owned companies - Interest bearing Entrepreneurs (one owner) - Non-Interest bearing Entrepreneurs (one owner) - Interest bearing Foreign companies - Non-Interest bearing Foreign companies - Interest bearing Natural persons (households), residents, Non-Interest bearing Natural persons (households), residents, Interest bearing Natural persons (households), non-residents, Non-Interest bearing Natural persons (households), non-residents, Interest bearing Non profit organisations: domestic - Non-Interest bearing Non profit organisations: domestic - Interest bearing Non profit organisations: foreign - Non-Interest bearing Non profit organisations: foreign - Interest bearing Other - Non-Interest bearing Other - Interest bearing Short and Long (Time) Deposits from Government Institutions and Agencies Government of Montenegro - Non-Interest bearing Government of Montenegro - Interest bearing Municipalities - Non-Interest bearing Municipalities - Interest bearing Government agencies - Non-Interest bearing Government agencies - Interest bearing Other - Non-Interest bearing Other - Interest bearing Short and Long (Time) Deposits / Funds from International Agencies Deposits - domestic agencies - Non-Interest bearing Deposits - domestic agencies - Interest bearing Deposits - foreign agencies - Non-Interest bearing 11

12 Deposits - foreign agencies - Interest bearing Other - Non-Interest bearing Other - Interest bearing Short and Long (Time) Deposits/Other Funds Development Fund - Non-Interest bearing Development Fund - Interest bearing Employment Bureau - Non-Interest bearing Employment Bureau - Interest bearing Health Fund - Non-Interest bearing Health Fund - Interest bearing Pension Funds - public - Non-Interest bearing Pension Funds - public - Interest bearing Pension Funds - private - Non-Interest bearing Pension Funds - private - Interest bearing Privatization Funds - Non-Interest bearing Privatization Funds - Interest bearing Investment Funds - Non-Interest bearing Investment Funds - Interest bearing Other Funds - Non-Interest bearing Other Funds - Interest bearing Short and Long (Time) Deposits of Legal Persons Dealing with Insurance Insurance Companies - privately owned - Non-Interest bearing Insurance Companies - privately owned - Interest bearing Insurance Companies - state owned - Non-Interest bearing Insurance Companies - state owned - Interest bearing Bank s Liabilities on Acceptances, Bills of Exchange Outstanding and Guarantees Banks State owned organisations Publicly owned organisations / local authorities Companies Other Other Borrowings 12

13 Government of Montenegro Government institutions and agencies State owned organisations Publicly owned organisations / local authorities Companies Long term borrowings from banks and financial institutions Other Securities Issued Banks State owned organisations Publicly owned organisations / local authorities Companies Other Derivative Financial Liabilities Held for Trading (Fair Value) Interest rate related contracts Foreign exchange rate related contracts Contracts that relate to price of equity securities Other contracts that meet the definition of derivatives in accordance with IAS 39 Derivative Financial Liabilities Used as Security Instrument (Fair Value) Interest rate related contracts Foreign exchange rate related contracts Contracts that relate to price of equity securities Other contracts that meet the definition of derivatives in accordance with IAS 39 Subordinated Debt and Hybrid Instruments Subordinated debt and hybrid instruments Conditional grants (MFI only) Deferred capital grants (MFI only) Interest Payable and Other Liabilities Accrued interest payable: deposits Accrued interest payable: securities 13

14 Accrued interest payable: other Overdue Interest Accrued liabilities Deferred expenses Liabilities on agency activities Advance payments received Tax payable Dividends payable Payroll: salaries Payroll: PIO Payroll: Health Payroll: Unemployment Payroll: Other Payroll: Municipal construction land Payroll: Court judgments Due to citizens for blocked FX savings Suspense account Allowance for credit losses on off-balance sheet credit exposures Allowance for losses on off balance sheet exposures to market risk Allowance for losses based on operational risk Liability under finance (capital) lease Other liabilities Minority interests Special suspense account (opening and closing general ledger) CAPITAL AND RESERVES Issued capital ordinary shares Issued capital preferred shares Share premium Treasury stock General reserve Revaluation reserve Other reserves Profit and Loss: accumulated prior years Profit and Loss: current year Unrealized gains/losses Reserve for acquired own shares (treasury stock) Membership fees (CU only) Donated equity for loan fund: accumulated (MFI only) Donated equity for loan fund: current (MFI only) Donations for Operations: Accumulated (MFI only) Donations for Operations: Current (MFI only) 14

15 Income Summary (temporary) INCOME STATEMENT ACCOUNTS Interest Income Banks Short term funds Repurchase operations Securities held to maturity Loans Trading securities Available for sale securities Other Other Financial Institutions Short term funds Repurchase operations Securities held to maturity Loans Trading securities Available for sale securities Other Government of Montenegro Short term funds Repurchase operations Securities held to maturity Loans Trading securities Available for sale securities Other Municipalities Short term funds Repurchase operations Securities held to maturity 15

16 Loans Trading securities Available for sale securities Other Companies Short term funds Repurchase operations Securities held to maturity Loans Trading securities Available for sale securities Other Natural Persons Short term funds Loans Other Other Other Interest Expense Banks Deposits Repurchase operations Other borrowings Other Other Financial Institutions Deposits Repurchase operations Other borrowings Other 16

17 Government of Montenegro Deposits Repurchase operations Other borrowings Other Municipalities Deposits Repurchase operations Other borrowings Other Companies Deposits Repurchase operations Other borrowings Other Natural Persons Deposits Other Other Interest on subordinated debt Other Fee and Commission Income Banks Loans Off balance sheet dealings Other services Other Other Financial Institutions Loans 17

18 Off balance sheet dealings Other services Other Government of Montenegro Loans Off balance sheet dealings Other services Other Municipalities Loans Off balance sheet dealings Other services Other Companies Loans Off balance sheet dealings Other services Other Natural Persons Loans Off balance sheet dealings Other services Other Other Other Fee and Commission Expense Banks Loans Off balance sheet dealings 18

19 Payment system expense to CBM Payment system expense to other banks Other Other Financial Institutions Loans Off balance sheet dealings Other services Other From Government of Montenegro Loans Off balance sheet dealings Other services Other Municipalities Loans Off balance sheet dealings Other services Other Companies Loans Off balance sheet dealings Other services Other Natural Persons Loans Off balance sheet dealings Other services Other Other 19

20 Net Gains (Losses) from Trading Securities, Derivatives, Foreign Currencies (Spot Transactions) and Interest Rate Swaps Net income from trading securities - stock Net income from trading securities - not stock Net gains (losses) from derivatives trading Net gains (losses) from FX dealings (spot transactions) Net gains (losses) from interest rate swap contract Net Gains (Losses) on Available for Sale Securities From Government of Montenegro From municipalities Other issuers, stock Other issuers, not stock Net Gains (Losses) on Held to Maturity Securities From Government of Montenegro From municipalities Other issuers, not stock Net Gains (Losses) on Other Equity Investments Net gains (losses) on equity investments (significant influence) Net gains (losses) on equity investments (control) Gains and Losses from Foreign Exchange Gains from revaluation of foreign exchange Other gains from foreign exchange Losses from revaluation of foreign exchange Other losses from foreign exchange Net Gains (Losses) from Repurchase Operations Net gains (losses) from repurchase operations Net gains (losses) from custody operations 20

21 Income/Expense Related to Securitization and Servicing Amortization expense on servicing rights Servicing for others - Income Servicing for others - Expense Dividend Income Trading Securities Available for Sale Securities Other Other Other operating income Other non operating income Donations for operations, fixed assets & in-kind donations (MFI only) Deferred donations (MFI only) Operating Expenses Salaries and related costs Wages & Salaries Sick pay Holiday pay Employee benefits Employee training Maternity pay Pensions Health insurance Unemployment insurance Travel and entertaining Training Trade Union costs Payroll related taxes Meals Travel to/from office Other payroll related costs Occupancy Expenses Rent 21

22 Building repairs and maintenance Security (physical) Electricity Heating oil Water Cleaning (janitorial services) Computer and equipment maintenance Operating leases Occupancy related taxes Motor vehicle expenses Insurance Depreciation and Amortization Buildings Finance (capital) leases Machinery and Equipment Furniture & Fittings Vehicles Computers Software Other tangible assets depreciation/amortization Goodwill Patents/Trademarks Concessions Other intangible assets amortization Professional Fees and Expenses Audit Data processing services Legal costs Other professional fees Customs and freight forwarding costs Lawyer services related fees Securities related fees Scholarship fees Intellectual services related fees Accommodation related fees Consultant services Other 22

23 Telephone Network Postage Stationery Subscriptions and donations Municipal services Laundry Entertainment expense Fuel Expandable supplies Publications Advertising & marketing Printing and photocopying Value added taxes Other tax expenses Miscellaneous expenses Travel expenses and per diems Impairment of assets Current tax Deferred tax expensed in the current period Gain on disposal of property, plant and equipment Loss on disposal of property, plant and equipment Provisions for Losses Specific provisions for loan losses General provisions for loan losses Provision for losses on interbank deposits with financial institutions Provision for losses on sale and repurchase operations Provision for losses on trading securities Provision for losses on available for sale securities Provision for losses on securities held to maturity Provision for losses on bank receivables on acceptances and bills of exchange outstanding Provision for losses on assets for resale Provision for losses on interest receivable Provision for losses on off-balance sheet items Other provisions expense Provision for losses on equity investments in associates (significant influence) Provision for losses on equity investments in subsidiaries Provision for losses on loans purchased for trade Provision for losses based on revaluation reserves for servicing rights 23

24 Non-Operating and Extraordinary Expenses Non-operating expenses Realization of other activities (MFI only) Prior year adjustments Extraordinary income Extraordinary expenses OFF BALANCE SHEET Guarantees Given to Banks Other financial institutions Government Municipalities Companies Natural persons Other Guarantees Received From Banks Other financial institutions Government Municipalities Companies Natural persons Other Letters of Credit Confirmed Uncovered Bills of Exchange Issued Credit Obligations Given Banks Other 24

25 Credit Obligations Received Banks Other Custody operations Loans Written Off Principal Interest Accrued Interest Collateral Received Property Securities Other Given Financial Derivative Contracts Held for Trading (Detailed Active Accounts) Interest Rate Related Financial Derivative Contracts Foreign exchange rate related derivative contracts Financial derivative contracts that relate to price of equity securities Other financial derivative contracts that meet the derivative definition in accordance with IAS 39 Financial Derivative Contracts Held as Collateral (Detailed Active Accounts) Interest Rate Related Financial Derivative Contracts Foreign exchange rate related derivative contracts Financial derivative contracts that relate to price of equity securities Other financial derivative contracts that meet the derivative definition in accordance with IAS 39 Financial derivative contracts (counter item to detailed inactive accounts) Financial Derivative Contracts Held for Trading (Detailed Inactive Accounts) 25

26 Interest Rate Related Financial Derivative Contracts Foreign exchange rate related derivative contracts Financial derivative contracts that relate to price of equity securities Other financial derivative contracts that meet the derivative definition in accordance with IAS 39 Financial Derivative Contracts Held as Collateral (Detailed Inactive Accounts) Interest Rate Related Financial Derivative Contracts Foreign exchange rate related derivative contracts Financial derivative contracts that relate to price of equity securities Other financial derivative contracts that meet the derivative definition in accordance with IAS Financial derivative contracts (counter item to detailed active accounts) Other credit off balance sheet items in domestic currency Other credit off balance sheet items in foreign currency Assets Held in Trust Securities and valuables of clients for safekeeping Other assets held for safekeeping Managed securities Managed other assets - including Agency loans Memorandum Account Memorandum Account Memorandum Account Memorandum Account Memorandum Account Memorandum Account Memorandum Account Memorandum Account Memorandum Account Other debit off balance sheet items in domestic currency Other debit off balance sheet items in foreign currency 26

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