To be filled by voluntary pension fund management company Basic identification number Activity code Tax identification number To be filled by the Serbian Business Registers Agency Type of activity Codes 1 2 3 19 20 21 22 23 24 25 26 Name Head office (town, address) : Group of account, account BALANCE SHEET on, 20 - in 000 RSD POSITION Remark Current year Previous year 1 2 3 4 5 6 ASSETS PERMANENT ASSETS 10 Intangible assets 001 11 Immovables and equipment 002 12 Investment immovables 003 130 Long-term securities held to maturity 004 131 Securities available for sale 005 132, 138 Long-term deposits and other longterm financial investments 006 14 Deferred tax assets 007 15 Permanent assets for sale and assets of businesses to be ceased 008 CURRENT ASSETS 20 Inventories 009 26 Receivables for overpaid tax on profit 010 210, 211, 219, 24, 25 Long-term receivables and accrued expenses 011 220 Short-term part of long-term financial investments 012 221,229 Short-term deposits and other shortterm financial investments 013 222 Short-term securities held to maturity 014 223 Securities available for sale 015 224 Securities per fair value in Profit and Loss Account 016 23 Cash and cash equivalents 017 TOTAL ASSETS ( from 001 to 017) 018 EQUITY 30 Capital 101 310 Share premium 102 311, 312 Law, statutory and similar reserves 103 32 (except 321and 322) Revaluation reserves 104 321 Unrealized profits from securities 105 322 Unrealized losses from securities 106 33 Retained earnings 107
Group of account, account POSITION Remark Current year Previous year 1 2 3 4 5 6 34 Uncovered loss 108 35 Own shares 109 TOTAL EQUITY (101+102+103+104+105-106+107-108- 110 109) LIABILITIES LONG-TERM LIABILITES 40 Long-term provisions 111 410 Long-term liabilities to affiliated entities 112 411 Liabilities from long-term securities issued 113 412 Long-term loans 114 413 Long-term liabilities from long-term rent 115 418 Other long-term financial liabilities 116 42 Deferred tax liabilities 117 SHORT-TERM LIABLITIES 43 Short-term financial liabilities 118 44, 45, 47 Operating liabilities and deferred expenses 119 46 Liabilities from salaries and compensations and other liabilities for taxes, contributions and other duties 120 48 Liabilities for permanent assets for sale and assets of businesses to be ceased 121 49 Liabilities from current tax on profit 122 TOTAL LIABILITIES ( from 111 to 122) 123 TOTAL LIABILITIES (110 + 123) 124 OFF-BALANCE SHEET ITEMS 125 88 Off balance sheet assets 126 89 Off balance sheet liabilities 127 In on, 200 Person authorized to compose Financial Statement S.P. Legal representative The form is prescribed by Rule on contents and form of Financial Statements for voluntary pension funds management companies ( Official Journal of RS, no. 60/2011)
To be filled by voluntary pension fund management company Basic identification number Activity code Tax identification number To be filled by the Serbian Business Registers Agency Type of activity Codes 1 2 3 19 20 21 22 23 24 25 26 Name Head office (town, address) : Group of account, account PROFIT AND LOSS ACCOUNT from to, 20 - in 000 RSD POSITION Remark Current year Previous year 1 2 3 4 5 6 600 601 Compensation income from payment of pension contributions Compensation income from funds management 201 202 609 Other income from fund management 203 500 Costs related to the investment of funds assets 204 501 Marketing costs 205 502 Service costs of custody bank 206 503, 504 Intermediary costs 207 505 Costs of investment researches 208 509 Other expenses of funds management 209 Profit from funds management (201+202+203-204-205-206-207-208- 210 209) Loss from funds management (204+205+206+207+208+209-201- 211 202-203) 610,619, 67except 672 Other operating income 212 672-572 Net profit from sale of financial investments 213 572-672 Net loss from sale of financial investments 214 55 Salaries, wages and other personnel indemnities 215 53, 54, 57 except 572 Depreciation, provision,services costs and other operating expenses 216 66 Financial income 217 56 Financial expenses 218 68 Income from assets value adjustment 219 58 Expenses from assets value adjustment 220 Profit from regular business operations before tax (210-211 + 212 + 213-214 - 215-216 + 217-218 221 + 219-220) Loss from regular business operations before tax (211-210 - 212-213 + 214 + 215 + 216-217 + 218-222 219 + 220) 690-590 Profit of businesses to be ceased 223 590-690 Loss of businesses to be ceased 224 361 Profit from increase of deferred tax assets and decrease of deferred tax liabilities 225
-in 000 RSD Group of account, account POSITION Remark Current year Previous year 1 2 3 4 5 6 360 Loss from decrease of deferred tax assets and increase of deferred tax liabilities 226 721 Tax on profit 227 Profit (221-222 + 223-224 + 225-226 - 227) Loss (222-221 - 223 + 224-225 + 226 + 227) 228 229 In, 20 Person authorized to compose Financial Statement S.P. Legal representative of fund management company The form is prescribed by the Rule on content and form of Financial Statement for voluntary pension funds management companies ( Official Journal of RS, no. 60/2011 )
To be filled by voluntary pension fund management company Basic identification number Activity code Tax identification number To be filled by the Serbian Business Registers Agency Type of activity Codes 1 2 3 19 20 21 22 23 24 25 26 Name Head office (town, address) : POSITION CASH FLOW STATEMENT from, to, 20 Current year Amount Previous year - in 000 RSD 1 2 3 4 A. CASH FLOWS FROM OPERATING ACTIVITIES I. Cash inflows from operating activities (from 302 to 305) 301 1. Inflows from payment of compensations 302 2. Inflows from management compensations 303 3. Inflows from compensations for services of fund members 304 4. Inflows from other operating income 305 II. Cash outflows from operating activities (from 307 to 312) 306 5. Outflows from fund management expenses 307 6. Outflows from gross salaries, wages and other personnel indemnities 308 7. Outflows from taxes, contributions and other duties payable from income 309 8. Outflows from other operating expenses 310 9. Paid tax on profit 311 10. Dividends paid 312 III. Net cash inflow from operating activities (301-306) 313 IV. Net cash outflow from operating activities (306-301) 314 B. CASH FLOWS FROM INVESTING ACTIVITIES I. Cash inflows from investing activities (from 316 to 320) 315 1. Inflows from securities 316 2. Inflows from sale of intangible investments and fixed assets 317 3. Interest inflows 318 4. Net inflows from deposists 319 5. Other inflows from investing activities 320 II. Cash outflows from investing activities (from 322 to 325) 321 6. Outflows from investment in securities 322 7. Outflows from purchase of intangible investments and fixed assets 323 8. Net outflows from deposits 324 9. Other outflows from investing activities 325
- in 000 RSD POSITION Current year Amount Previous year 1 2 3 4 III. Net cash inflow from investing activities (315-321) 326 IV. Net cash outflow from investing activities (321-315) 327 V. CASH FLOWS FROM FINANCING ACTIVITIES I. Cash inflows from financing activities (from 329 to 333) 328 1. Inflows from capital increase 329 2. Inflows from long-term loans and subordinated liabilities 330 3. Net inflows from short-term loans 331 4. Inflows from securities 332 5. Other inflows from financing activities 333 II. Cash outflows from financing activities (from 335 to 340) 334 6. Outflows from repurchase of own shares 335 7. Outflows from long-term loans and subordinated liabilities 336 8. Net outflows from short-term loans 337 9. Net outflows from securities 338 10. Outflows from interests 339 11. Other outflows from financing activities 340 III. Net cash inflow from financing activity (328-334) 341 IV. Net cash outflow from financing activity (334-328) 342 G. TOTAL NET CASH INFLOWS (313+326+341) 343 D. TOTAL NET CASH OUTFLOWS (314+327+342) 344 DJ. NET CASH INCREASE (343-344) 345 E. NET CASH DECREASE (344-343) 346 Ž. CASH AT THE BEGINNING OF THE YEAR (Remark: ) Z. POSITIVE EFFECT ON EXCHANGE RATE CHANGES FROM CASH CALCULATION I. NEGATIVE EFFECT ON EXCHANGE RATE CHANGES FROM CASH CALCULATION J. CASH AT THE END OF THE PERIOD (Remark: ) (345-346 + 347 + 348-349) In, 20 347 348 349 350 Person authorized to compose Financial Statement S.P. Legal representative of fund management company The form is prescribed by the Rule on content and form of Financial Statement for voluntary pension funds management companies ( Official Journal of RS, no. 60/2011 )
To be filled by voluntary pension fund management company Basic identification number Activity code Tax identification number To be filled by the Serbian Business Registers Agency Type of activity Codes 1 2 3 19 20 21 22 23 24 25 26 Name Head office( town, address) CAPITAL CHANGES STATEMENT from,. to,,20 - in 000 RSD No. DESCRIPTION Subscribed Share Share capital capital Other capital premium (account 300) unpaid (account 310) (account309) 1 2 3 4 5 1. State on January 1st, 1 401 414 427 440 2 3 4 5 6 7 8 9 10 previous year - increase previous year -decrease year year State on December 31st, previous year - increase previous year -decrease 402 415 428 441 403 416 429 442 404 417 430 443 405 418 431 444 406 419 432 445 407 420 433 446 408 421 434 447 409 422 435 448 410 423 436 449 11 12 year 411 424 437 450 year 412 425 438 451 13 7. State on December 31st, 413 426 439 452
- in 000 RSD No. DESCRIPTION Reserves (account 311,312) Revaluation reserves (account 32 except acc. 321 Retained earnings (group 33) Loss up to equity (group 34) and 322) 1 6 7 8 9 1 1. State on January 1st, 453 466 479 492 2 3 4 5 previous year -increase previous year -decrease 454 467 480 493 455 468 481 494 456 469 482 495 year 457 470 483 496 6 year 458 471 484 497 7 8 9 10 State on December 31st, previous year - increase previous year -decrease 459 472 485 498 460 473 486 499 461 474 487 500 462 475 488 501 11 year 463 476 489 502 12 year 464 477 490 503 13 7. State on December 31st, 465 478 491 504
- in 000 RSD No. DESCRIPTION Own shares (group 35) Unrealized profits from securities (account 321 ) Unrealized losses from securities (account 322) Total (col.2+3-4+5+ 6+7+8-9- 10+11-12) 1 10 11 12 13 1 1. State on January 1st, 505 518 531 544 2 3 4 5 previous year increase previous year decrease year 506 519 532 545 507 520 533 546 508 521 534 547 509 522 535 548 6 year 510 523 536 549 7 8 9 10 11 State on December 31st, previous year increase previous year decrease year 511 524 537 550 512 525 538 551 513 526 539 552 514 527 540 553 515 528 541 554 12 year 516 529 542 555 13 7. State on December 31st, 517 530 543 556
No. DESCRIPTION 1 - in 000 RSD Loss above equity 1 14 1. State on January 1st, 557 2 3 4 5 6 previous year increase previous year decrease 558 559 560 year 561 year 562 7 8 9 10 State on December 31st, previous year increase previous year decrease 563 564 565 566 11 12 year 567 year 568 13 7. State on December 31st, 569 In, 20 Person authorized to compose Financial Statement S.P. Legal representative of fund management company The form is prescribed by the Rule on content and form of Financial Statement for voluntary pension funds management companies ( Official Journal of RS, no. 60/2011 )
To be filled by voluntary pension fund management company Basic identification number Activity code Tax identification number To be filled by the Serbian Business Registers Agency Type of activity Codes 1 2 3 19 20 21 22 23 24 25 26 Name Head office( town, address) STATISTICAL ANNEX for the year 20 Data on specific types of assets, liabilities, expenses and income and number of employees - in 000 RSD Account group, account POSITION Current year Previous year 1 2 3 4 5 447 Liabilities for dividends and participation in profit 601 460 Liabilities for net wages, salaries and personal indemnities except for compensations which are refunded 602 (credit transaction with opening balance) 461 Liabilities for tax on salaries and wages payable by employed (credit transaction 603 with opening balance ) 462 Liabilities for contributions on salaries and wages payable by employed (credit 604 transaction with opening balance ) 463 Liabilities for taxes and contributions on salaries and wages payable by employer (credit transaction with 605 opening balance ) 530 Depreciation costs 606 54 Costs of material, energy and services and non-material costs 607 part 542, part 555 Cost of land rent 608 545 Insurance premium costs 609 part 546 Taxes 610 part 546 Contributions costs 611 55 Costs of salaries, wages and other personal indemnities 612 550 Costs of salaries and wages (gross) 613 551 Costs of contributions on salaries and wages payable by employer 614 552, 553, 554, 555 556 Costs of contributions for individuals (gross) derived from contract (temporary service contract, author's 615 contract, part time service contract and other contracts) Costs of compensations of managing and supervisory board 616 559 Other personal indemnities 617 part 560, part 561, 562 Interest expenses 618 part 560, part 561, Interest expenses for loans and 619 part 562 accounts in banks 61 Other operating expenses 620 part 610 Income from land rent 621 662 Interest income 622
- in 000 RSD Account group, account POSITION Current year Previous year 1 2 3 4 5 part 662 Interest income from accounts and deposits in banks 623 part 669 Income from dividends and stakes in profit 624 Damage compensations from insurance companies (receivables during the year 625 derived from insurance policy) Purchase of permanent assets during the year - non - material investments 626 Purchase of permanent assets during the year - immovables, equipment and invested immovables 627 Average number of employees at the end of each month (whole number) 628 Donations, gifts and similar nonrecurring donations in money or in kind DESRIPTION Population Humanitarian, sport, cultural, socio-political and other non-profit organizations School and sanitary institutions, institutions of social work and other state institutions and funds 1 2 3 4 5 6 7 Total 629 631 633 From that purchase and construction of fixed assets (buildngs, equipment and etc) 630 632 634 In,20 Person authorized to compose Financial Statement S.P. Legal representative of fund management company The form is prescribed by the Rule on content and form of Financial Statement for voluntary pension funds management companies ( Official Journal of RS, no. 60/2011 )