"id","name","code","account_type","tag_ids","reconcile","non_trade","name@sr@latin"
"rs_000","Subscribed shares unpaid","000","asset_non_current","","False","","Upisane a neuplaćene akcije"
"rs_001","Subscribed stakes unpaid","001","asset_non_current","","False","","Upisani a neuplaćeni udeli i ulozi"
"rs_010","Investment in development","010","asset_non_current","","False","","Ulaganja u razvoj"
"rs_011","Concessions, patents, licenses, goods and services brands","011","asset_non_current","","False","","Koncesije, patenti, licence, robne i uslužne marke"
"rs_012","Software and other rights","012","asset_non_current","","False","","Softver i ostala prava"
"rs_013","Godwill","013","asset_non_current","","False","","Gudvil"
"rs_014","Other intangible assets","014","asset_non_current","","False","","Ostala nematerijalna imovina"
"rs_015","Intangible assets under preparation","015","asset_non_current","","False","","Nematerijalna imovina u pripremi"
"rs_016","Advances for acquisition of intangible assets","016","asset_non_current","","False","","Avansi za nematerijalnu imovinu"
"rs_019","Provisions for acquisition of intangible assets","019","asset_current","","False","","Ispravka vrednosti nematerijalne imovine"
"rs_020","Agricultural and other land","020","asset_non_current","","False","","Poljoprivredno i ostalo zemljište"
"rs_021","Building land","021","asset_non_current","","False","","Građevinsko zemljište"
"rs_022","Buildings","022","asset_non_current","","False","","Građevinski objekti"
"rs_023","Plant and equipment","023","asset_non_current","","False","","Postrojenja i oprema"
"rs_024","Investment property","024","asset_non_current","","False","","Investicione nekretnine"
"rs_025","Other property, plant and equipment","025","asset_non_current","","False","","Ostale nekretnine, postrojenja i oprema"
"rs_026","Property, plant and equipment under construction","026","asset_non_current","","False","","Nekretnine, postrojenja i oprema u pripremi"
"rs_027","Investment in other property, plant and equipment","027","asset_non_current","","False","","Ulaganja na tuđim nekretninama, postrojenjima i opremi"
"rs_028","Advances for property, plant and equipment","028","asset_non_current","","False","","Avansi za nekretnine, postrojenja i opremu"
"rs_029","Provisions for property, plant and equipment","029","asset_non_current","","False","","Ispravka vrednosti nekretnina, postrojenja i opreme"
"rs_030","Forests","030","asset_non_current","","False","","Šume"
"rs_031","Plantations","031","asset_non_current","","False","","Višegodišnji zasadi"
"rs_032","Livestock","032","asset_non_current","","False","","Osnovno stado"
"rs_037","Natural assets under construction","037","asset_non_current","","False","","Biološka sredstva u pripremi"
"rs_038","Advances for natural assets","038","asset_non_current","","False","","Avansi za biološka sredstva"
"rs_039","Provisions of natural assets","039","asset_current","","False","","Ispravka vrednosti bioloških sredstava"
"rs_040","Investments in capital of parent companies and subsidiaries","040","asset_non_current","","False","","Učešća u kapitalu zavisnih pravnih lica"
"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"
"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"
"rs_0430","Long-term domestic loans to parent companies, to subsidiaries","0430","asset_non_current","","False","","Dugoročni domaći krediti matičnim preduzećima, zavisnim preduzećima"
"rs_0431","Long-term domestic loans to other associated companies","0431","asset_non_current","","False","","Dugoročni domaći krediti drugim povezanim preduzećima"
"rs_0440","Long-term foreign loans to parent companies, to subsidiaries","0440","asset_non_current","","False","","Dugoročni inostrani krediti matičnim preduzećima, zavisnim preduzećima"
"rs_0441","Long-term foreign loans to other associated companies","0441","asset_non_current","","False","","Dugoročni inostrani krediti drugim povezanim preduzećima"
"rs_0450","Long term domestic loans","0450","asset_non_current","","False","","Dugoročni domaći krediti"
"rs_0451","Long term foreign loans","0451","asset_non_current","","False","","Dugoročni inostrani krediti"
"rs_046","Securities held to maturity","046","asset_non_current","","False","","Hartije od vrednosti koje se drže do dospeća"
"rs_047","Own stocks and shares purchased","047","asset_non_current","","False","","Otkupljene sopstvene akcije i otkupljeni sopstveni udeli"
"rs_048","Other long term financial investments","048","asset_non_current","","False","","Ostali dugoročni finansijski plasmani"
"rs_049","Provisions for long-term financial investments","049","asset_non_current","","False","","Ispravka vrednosti dugoročnih finansijskih plasmana"
"rs_050","Receivables from parent and dependent legal entities","050","asset_non_current","","False","","Potraživanja od matičnih i zavisnih pravnih lica"
"rs_051","Receivables from other related parties","051","asset_non_current","","False","","Potraživanja od ostalih povezanih lica"
"rs_052","Receivables based on sales on commodity credit","052","asset_non_current","","False","","Potraživanja po osnovu prodaje na robni kredit"
"rs_053","Receivables for sale under financial lease agreements","053","asset_non_current","","False","","Potraživanja za prodaju po ugovorima o finansijskom lizingu"
"rs_054","Receivables based on warranty","054","asset_non_current","","False","","Potraživanja po osnovu jemstva"
"rs_055","Contested and doubtful receivables","055","asset_non_current","","False","","Sporna i sumnjiva potraživanja"
"rs_056","Other long term receivables","056","asset_non_current","","False","","Ostala dugoročna potraživanja"
"rs_059","Provisions of long term receivables","059","asset_non_current","","False","","Ispravka vrednosti dugoročnih potraživanja"
"rs_100","Material purchase costs calculation","100","asset_current","","False","","Obračun nabavne vrednosti zaliha materijala, rezervnih delova, alata i inventara"
"rs_101","Raw materials","101","asset_current","","False","","Materijal"
"rs_102","Spare parts","102","asset_current","","False","","Rezervni delovi"
"rs_103","Tools and inventories","103","asset_current","","False","","Alat i inventar"
"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"
"rs_109","Provisions for material","109","asset_current","","False","","Ispravka vrednosti materijala, rezervnih delova, alata i inventara"
"rs_110","Work in progress","110","asset_current","","False","","Nedovršena proizvodnja"
"rs_111","Services in progress","111","asset_current","","False","","Nedovršene usluge"
"rs_120","Finished products","120","asset_current","","False","","Gotovi proizvodi"
"rs_130","Merchandise cost accounting","130","asset_current","","False","","Obračun nabavke robe"
"rs_131","Merchandise in warehouse","131","asset_current","","False","","Roba u magacinu"
"rs_132","Wholesale merchandise","132","asset_current","","False","","Roba u prometu na veliko"
"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"
"rs_134","Merchandise in retail sale","134","asset_current","","False","","Roba u prometu na malo"
"rs_135","Merchandise being processed, finished off and handled","135","asset_current","","False","","Roba u obradi, doradi i manipulaciji"
"rs_136","Merchandise in transit","136","asset_current","","False","","Roba u tranzitu"
"rs_137","Merchandise in transport","137","asset_current","","False","","Roba na putu"
"rs_139","Provisions for merchandise","139","asset_current","","False","","Ispravka vrednosti robe"
"rs_140","Intangible assets for trading","140","asset_non_current","","False","","Nematerijalna imovina namenjena prodaji"
"rs_141","Land held for trading","141","asset_non_current","","False","","Zemljište namenjeno prodaji"
"rs_142","Buildings held for trading","142","asset_non_current","","False","","Građevinski objekti namenjeni prodaji"
"rs_143","Investment property for trading","143","asset_non_current","","False","","Investicione nekretnine namenjene prodaji"
"rs_144","Other property held for trading","144","asset_non_current","","False","","Ostale nekretnine namenjene prodaji"
"rs_145","Installations and equipment for trading","145","asset_non_current","","False","","Postrojenja i oprema namenjena prodaji"
"rs_146","Natural assets for trading","146","asset_non_current","","False","","Biološka sredstva namenjena prodaji"
"rs_147","Assets of suspended business","147","asset_current","","False","","Sredstva poslovanja koje se obustavlja"
"rs_149","Provisions for assets held for trading","149","asset_current","","False","","Ispravka vrednosti stalnih sredstava i sredstava obustavljenog poslovanja namenjenih prodaji"
"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"
"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"
"rs_152","Domestic advances paid for merchandise","152","asset_prepayments","","False","","Plaćeni avansi za robu u zemlji"
"rs_153","Foreign advances paid for merchandise","153","asset_prepayments","","False","","Plaćeni avansi za robu u inostranstvu"
"rs_154","Domestic advances paid for services","154","asset_prepayments","","False","","Plaćeni avansi za usluge u zemlji"
"rs_155","Foreign advances paid for services","155","asset_prepayments","","False","","Plaćeni avansi za usluge u inostranstvu"
"rs_159","Provisions for advances paid","159","asset_current","","False","","Ispravka vrednosti plaćenih avansa"
"rs_200","Domestic trade receivables - parent companies and subsidiaries","200","asset_receivable","","True","","Kupci u zemlji – matična i zavisna pravna lica"
"rs_201","Foreign trade receivables - parent companies and subsidiaries","201","asset_receivable","","True","","Kupci u inostranstvu – matična i zavisna pravna lica"
"rs_202","Domestic trade receivables - other associated entities","202","asset_receivable","","True","","Kupci u zemlji – ostala povezana lica"
"rs_203","Foreign trade receivables - other associated entities","203","asset_receivable","","True","","Kupci u inostranstvu – ostala povezana lica"
"rs_204","Trade receivables - domestic third party","204","asset_receivable","","True","","Kupci u zemlji"
"rs_205","Trade receivables - foreign third party","205","asset_receivable","","True","","Kupci u inostranstvu"
"rs_206","Other trade receivables","206","asset_receivable","","True","","Ostala potraživanja po osnovu prodaje"
"rs_209","Provisions for trade receivables","209","asset_current","","False","","Ispravka vrednosti potraživanja od prodaje"
"rs_210","Receivables from exporters","210","asset_current","","False","","Potraživanja od izvoznika"
"rs_211","Receivables due from import on behalf of other entities","211","asset_current","","False","","Potraživanja po osnovu uvoza za tuđ račun"
"rs_212","Receivables from sales on commission and consignment","212","asset_current","","False","","Potraživanja iz komisione i konsignacione prodaje"
"rs_218","Other receivables from specific business operations","218","asset_current","","False","","Ostala potraživanja iz specifičnih poslova"
"rs_219","Provisions for receivables from specific business operations","219","asset_current","","False","","Ispravka vrednosti potraživanja iz specifičnih poslova"
"rs_220","Receivables for interest and dividends","220","asset_current","","False","","Potraživanja za kamatu i dividende"
"rs_221","Receivables from employees","221","asset_current","","False","","Potraživanja od zaposlenih"
"rs_222","Receivables from state authorities and organizations","222","asset_current","","False","","Potraživanja od državnih organa i organizacija"
"rs_223","Receivables for prepaid income tax","223","asset_current","","False","","Potraživanja za više plaćen porez na dobitak"
"rs_224","Receivables for other taxes and contributions prepaid","224","asset_current","","False","","Potraživanja po osnovu preplaćenih ostalih poreza i doprinosa"
"rs_225","Receivables for compensation of salaries that are refunded","225","asset_current","","False","","Potraživanja za naknade zarada koje se refundiraju"
"rs_226","Receivables based on damages","226","asset_current","","False","","Potraživanja po osnovu naknada šteta"
"rs_228","Other short term receivables","228","asset_current","","False","","Ostala kratkoročna potraživanja"
"rs_229","Provisions for other receivables","229","asset_current","","False","","Ispravka vrednosti drugih potraživanja"
"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"
"rs_231","Short-term loans and investments in other associated companies","231","asset_current","","False","","Kratkoročni krediti i plasmani – ostala povezana lica"
"rs_232","Short term loans - domestic","232","asset_current","","False","","Kratkoročni krediti i zajmovi u zemlji"
"rs_233","Short term loans - foreign","233","asset_current","","False","","Kratkoročni krediti i zajmovi u inostranstvu"
"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"
"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"
"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"
"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"
"rs_238","Other short-term investments","238","asset_current","","False","","Ostali kratkoročni finansijski plasmani"
"rs_239","Provisions for short - term investments","239","asset_current","","False","","Ispravka vrednosti kratkoročnih finansijskih plasmana"
"rs_240","Securities - cash equivalents","240","asset_current","","False","","Hartije od vrednosti – gotovinski ekvivalenti"
"rs_241","Current (business) accounts","241","asset_cash","","False","","Tekući (poslovni) računi"
"rs_242","Cash allocated for payments and open letters of credit","242","asset_cash","","False","","Izdvojena novčana sredstva i akreditivi"
"rs_243","Cash in hand","243","asset_cash","","False","","Blagajna"
"rs_244","Foreign exchange account","244","asset_cash","","False","","Devizni račun"
"rs_245","Foreign currency letters of credit","245","asset_cash","","False","","Devizni akreditivi"
"rs_246","Foreign currency - cash in hand","246","asset_cash","","False","","Devizna blagajna"
"rs_248","Other cash and cash equivalents","248","asset_cash","","False","","Ostala novčana sredstva"
"rs_249","Blocked bank accounts","249","asset_cash","","False","","Novčana sredstva čije je korišćenje ograničeno ili vrednost umanjena"
"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"
"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)"
"rs_272","VAT in advances paid - general tax rate","272","asset_current","","False","","Porez na dodatu vrednost u datim avansima po opštoj stopi"
"rs_273","VAT in advances paid - specific tax rate","273","asset_current","","False","","PDV na plaćene avanse – posebna poreska stopa"
"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"
"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"
"rs_276","VAT on services rendered by foreign suppliers","276","asset_current","","False","","Porez na dodatu vrednost obračunat na usluge inostranih lica"
"rs_277","VAT returned to foreign customers","277","asset_current","","False","","Naknadno vraćen porez na dodatu vrednost kupcima – stranim državljanima"
"rs_278","VAT reimbursement paid to farmers","278","asset_current","","False","","PDV nadoknada isplaćena poljoprivrednicima"
"rs_279","Receivables for prepaid VAT","279","asset_receivable","","True","True","Potraživanja za više plaćeni porez na dodatu vrednost"
"rs_280","Prepaid costs","280","asset_prepayments","","False","","Unapred plaćeni troškovi"
"rs_281","Accrued income (un-invoiced income)","281","asset_current","","False","","Potraživanja za nefakturisani prihod"
"rs_282","Deferred costs based on obligations","282","asset_current","","False","","Razgraničeni troškovi po osnovu obaveza"
"rs_288","Deferred tax assets","288","asset_current","","False","","Odložena poreska sredstva"
"rs_289","Other accruals","289","asset_current","","False","","Ostala aktivna vremenska razgraničenja"
"rs_300","Share capital","300","equity","","False","","Akcijski kapital"
"rs_301","Stakes in limited liability companies","301","equity","","False","","Udeli društava s ograničenom odgovornošću"
"rs_302","Participating interests","302","equity","","False","","Ulozi"
"rs_303","State owned capital","303","equity","","False","","Državni kapital"
"rs_304","Socially owned capital","304","equity","","False","","Društveni kapital"
"rs_305","Stakes in co-operatives","305","equity","","False","","Zadružni udeli"
"rs_306","Share issuing premiums","306","equity","","False","","Emisiona premija"
"rs_309","Other capital","309","equity","","False","","Ostali osnovni kapital"
"rs_310","Subscribed share capital unpaid","310","equity","","False","","Upisane a neuplaćene akcije"
"rs_311","Subscribed stakes unpaid","311","equity","","False","","Upisani a neuplaćeni udeli i ulozi"
"rs_321","Legal reserves","321","equity","","False","","Zakonske rezerve"
"rs_322","Statutory and other reserves","322","equity","","False","","Statutarne i druge rezerve"
"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"
"rs_331","Actuarial gains or losses on planned benefit plans","331","equity","","False","","Aktuarski dobici ili gubici po osnovu planova definisanih primanja"
"rs_332","Gains or losses on investments in equity instruments","332","equity","","False","","Dobici ili gubici po osnovu ulaganja u vlasničke instrumente kapitala"
"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"
"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"
"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"
"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"
"rs_337","Gains or losses on securities available for trading","337","equity","","False","","Dobici ili gubici po osnovu hartija od vrednosti raspoloživih za prodaju"
"rs_340","Retained profit from previous years","340","equity","","False","","Neraspoređeni dobitak ranijih godina"
"rs_341","Retained profit from current year","341","equity_unaffected","","False","","Neraspoređeni dobitak tekuće godine"
"rs_350","Previous year's losses","350","equity","","False","","Gubitak ranijih godina"
"rs_351","Current year loss","351","equity","","False","","Gubitak tekuće godine"
"rs_400","Provisions for costs incurred during the warranty period","400","liability_non_current","","False","","Rezervisanja za troškove u garantnom roku"
"rs_401","Provisions for the recovery of natural resources","401","liability_non_current","","False","","Rezervisanja za troškove obnavljanja prirodnih bogatstava"
"rs_402","Provisions for retained deposits and caution money","402","liability_non_current","","False","","Rezervisanja za zadržane kaucije i depozite"
"rs_403","Provisions for restructuring costs","403","liability_non_current","","False","","Rezervisanja za troškove restrukturiranja"
"rs_404","Provisions for contribution and other employee benefits","404","liability_non_current","","False","","Rezervisanja za naknade i druge beneficije zaposlenih"
"rs_405","Provision for court costs","405","liability_non_current","","False","","Rezervisanja za troškove sudskih sporova"
"rs_409","Other long-term provisions","409","liability_non_current","","False","","Ostala dugoročna rezervisanja"
"rs_410","Liabilities which can be converted into capital","410","liability_non_current","","False","","Obaveze koje se mogu konvertovati u kapital"
"rs_411","Liabilities to parent companies and subsidiaries","411","liability_non_current","","False","","Obaveze prema matičnim i zavisnim pravnim licima"
"rs_412","Liabilities to other associated companies","412","liability_non_current","","False","","Obaveze prema ostalim povezanim pravnim licima"
"rs_413","Liabilities for long-term securities","413","liability_non_current","","False","","Obaveze po emitovanim hartijama od vrednosti u periodu dužem od godinu dana"
"rs_414","Long-term loans - domestic","414","liability_non_current","","False","","Dugoročni krediti i zajmovi u zemlji"
"rs_415","Long-term loans - foreign","415","liability_non_current","","False","","Dugoročni krediti i zajmovi u inostranstvu"
"rs_416","Liabilities based on financial leasing","416","liability_non_current","","False","","Obaveze po osnovu finansijskog lizinga"
"rs_419","Other long-term liabilities","419","liability_non_current","","False","","Ostale dugoročne obaveze"
"rs_420","Short-term loans from parent companies and subsidiaries","420","liability_current","","False","","Kratkoročni krediti i zajmovi od matičnih i zavisnih pravnih lica"
"rs_421","Short-term loans from other associated companies","421","liability_current","","False","","Kratkoročni krediti i zajmovi od ostalih povezanih lica"
"rs_422","Short term loans - domestic","422","liability_current","","False","","Kratkoročni krediti i zajmovi u zemlji"
"rs_423","Short term loans - foreign","423","liability_current","","False","","Kratkoročni krediti i zajmovi u inostranstvu"
"rs_424","Current portion of long-term loans","424","liability_current","","False","","Deo dugoročnih kredita i zajmova koji dospeva do jedne godine"
"rs_425","Current portion of other long-term liabilities","425","liability_current","","False","","Deo ostalih dugoročnih obaveza koje dospevaju do jedne godine"
"rs_426","Liabilities for short-term securities","426","liability_current","","False","","Obaveze po kratkoročnim hartijama od vrednosti"
"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"
"rs_429","Other short-term financial liabilities","429","liability_current","","False","","Ostale kratkoročne finansijske obaveze"
"rs_430","Received advances, deposits and caution money","430","liability_current","","False","","Primljeni avansi, depoziti i kaucije"
"rs_431","Domestic trade payables - parent companies and subsidiaries","431","liability_payable","","True","","Dobavljači – matična i zavisna pravna lica u zemlji"
"rs_432","Foreign trade payables - parent companies and subsidiaries","432","liability_payable","","True","","Dobavljači – matična i zavisna pravna lica u inostranstvu"
"rs_433","Domestic trade payables - other associated companies","433","liability_payable","","True","","Dobavljači – ostala povezana lica u zemlji"
"rs_434","Foreign trade payables - other associated companies","434","liability_payable","","True","","Dobavljači – ostala povezana lica u inostranstvu"
"rs_435","Trade payables - domestic","435","liability_payable","","True","","Dobavljači u zemlji"
"rs_436","Trade payables - foreign","436","liability_payable","","True","","Dobavljači u inostranstvu"
"rs_439","Other liabilities from business operations","439","liability_current","","False","","Ostale obaveze iz poslovanja"
"rs_440","Liabilities to importers","440","liability_current","","False","","Obaveze prema uvozniku"
"rs_441","Liabilities due to exporters made on behalf of third parties","441","liability_current","","False","","Obaveze po osnovu izvoza za tuđ račun"
"rs_442","Liabilities for sale on commission and consignment","442","liability_current","","False","","Obaveze po osnovu komisione i konsignacione prodaje"
"rs_449","Other liabilities from specific business operations","449","liability_current","","False","","Ostale obaveze iz specifičnih poslova"
"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"
"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"
"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"
"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"
"rs_454","Liabilities for refundable net fringe benefits","454","liability_current","","False","","Obaveze za neto naknade zarada koje se refundiraju"
"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"
"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"
"rs_460","Liabilities for interests and finance costs","460","liability_current","","False","","Obaveze po osnovu kamata i troškova finansiranja"
"rs_461","Liabilities for dividends","461","liability_current","","False","","Obaveze za dividende"
"rs_462","Liabilities for share in the profit","462","liability_current","","False","","Obaveze za učešće u dobitku"
"rs_463","Liabilities to employees","463","liability_current","","False","","Obaveze prema zaposlenima"
"rs_464","Liabilities to members of Management Board and Supervisory Board","464","liability_current","","False","","Obaveze prema direktoru, odnosno članovima organa upravljanja i nadzora"
"rs_465","Liabilities to individuals for contracted fees","465","liability_current","","False","","Obaveze prema fizičkim licima za naknade po ugovorima"
"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"
"rs_467","Liabilities for short-term provisions","467","liability_current","","False","","Obaveze za kratkoročna rezervisanja"
"rs_469","Other liabilities","469","liability_current","","False","","Ostale obaveze"
"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)"
"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)"
"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"
"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"
"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"
"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"
"rs_476","Liabilities for VAT on sales for cash","476","liability_current","","False","","Obaveze za porez na dodatu vrednost po osnovu prodaje za gotovinu"
"rs_479","Liabilities for VAT on difference between calculated VAT and previous taxes","479","liability_payable","","True","True","Obaveze za porez na dodatu vrednost po osnovu razlike obračunatog poreza na dodatu vrednost i prethodnog poreza"
"rs_480","Liabilities for excise duties","480","liability_current","","False","","Obaveze za akcize"
"rs_481","Liabilities for income tax","481","liability_current","","False","","Obaveze za porez iz rezultata"
"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"
"rs_483","Liabilities for contributions charged to costs","483","liability_current","","False","","Obaveze za doprinose koji terete troškove"
"rs_489","Other liabilities for taxes, contributions and other duties","489","liability_current","","False","","Ostale obaveze za poreze, doprinose i druge dažbine"
"rs_490","Accrued expenses","490","liability_current","","False","","Unapred obračunati troškovi"
"rs_491","Revenue charged in advance","491","liability_current","","False","","Unapred naplaćeni prihodi"
"rs_494","Accrued direct purchase costs","494","liability_current","","False","","Razgraničeni zavisni troškovi nabavke"
"rs_495","Donations received","495","liability_current","","False","","Odloženi prihodi i primljene donacije"
"rs_496","Accrued income from receivables","496","liability_current","","False","","Razgraničeni prihodi po osnovu potraživanja"
"rs_498","Deferred tax liabilities","498","liability_current","","False","","Odložene poreske obaveze"
"rs_499","Other accruals and deferred income","499","liability_current","","False","","Ostala pasivna vremenska razgraničenja"
"rs_500","Purchases of merchandises (goods for resale)","500","expense","","False","","Nabavka robe"
"rs_501","Cost of merchandise sold","501","expense","","False","","Nabavna vrednost prodate robe"
"rs_502","Cost of sold assets held for trading","502","expense","","False","","Nabavna vrednost nekretnina pribavljenih radi prodaje"
"rs_503","Cost of other assets held for trading","503","expense","","False","","Nabavna vrednost ostalih stalnih sredstava namenjenih prodaji"
"rs_510","Costs material","510","expense","","False","","Nabavka materijala"
"rs_511","Costs of raw material","511","expense","","False","","Troškovi materijala za izradu"
"rs_512","Costs of other material (overhead)","512","expense","","False","","Troškovi ostalog materijala (režijskog)"
"rs_513","Costs of fuel and energy","513","expense","","False","","Troškovi goriva i energije"
"rs_514","Costs of spare parts","514","expense","","False","","Troškovi rezervnih delova"
"rs_515","Costs of One-time write-off for tools and inventory","515","expense","","False","","Troškovi jednokratnog otpisa alata i inventara"
"rs_520","Costs of salaries and fringe benefits (gross)","520","expense","","False","","Troškovi zarada i naknada zarada (bruto)"
"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"
"rs_522","Costs of remunerations according to temporary service contracts","522","expense","","False","","Troškovi naknada po ugovoru o delu"
"rs_523","Costs of remunerations according to author's contracts","523","expense","","False","","Troškovi naknada po autorskim ugovorima"
"rs_524","Costs of remunerations according to temporary and provisional contracts","524","expense","","False","","Troškovi naknada po ugovoru o privremenim i povremenim poslovima"
"rs_525","Costs of remunerations to individuals according to other contracts","525","expense","","False","","Troškovi naknada fizičkim licima po osnovu ostalih ugovora"
"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"
"rs_529","Other personal expenses remunerations","529","expense","","False","","Ostali lični rashodi i naknade"
"rs_530","Costs of services used in production process of own costs capitalized","530","expense","","False","","Troškovi usluga na izradi učinaka"
"rs_531","Transport services costs","531","expense","","False","","Troškovi transportnih usluga"
"rs_532","Maintenance costs","532","expense","","False","","Troškovi usluga održavanja"
"rs_533","Rental costs","533","expense","","False","","Troškovi zakupnina"
"rs_534","Fairs exhibit costs","534","expense","","False","","Troškovi sajmova"
"rs_535","Advertising costs","535","expense","","False","","Troškovi reklame i propagande"
"rs_536","Costs of researching activities","536","expense","","False","","Troškovi istraživanja"
"rs_537","Costs of development that are not capitalized","537","expense","","False","","Troškovi razvoja koji se ne kapitalizuju"
"rs_539","Costs of other services","539","expense","","False","","Troškovi ostalih usluga"
"rs_540","Depreciation costs","540","expense_depreciation","","False","","Troškovi amortizacije"
"rs_541","Costs of provisions during the warranty period","541","expense","","False","","Troškovi rezervisanja za garantni rok"
"rs_542","Provisions for recovery of natural resources","542","expense","","False","","Rezervisanja za troškove obnavljanja prirodnih bogatstava"
"rs_543","Provisions for retained deposits and caution money","543","expense","","False","","Rezervisanja za zadržane kaucije i depozite"
"rs_544","Provisions for restructuring costs","544","expense","","False","","Rezervisanja za troškove restrukturiranja"
"rs_545","Provisions for contributions and other benefits of employees","545","expense","","False","","Rezervisanja za naknade i druge beneficije zaposlenih"
"rs_549","Other long-term provisions","549","expense","","False","","Ostala dugoročna rezervisanja"
"rs_550","Costs of non-production services","550","expense","","False","","Troškovi neproizvodnih usluga"
"rs_551","Representation costs","551","expense","","False","","Troškovi reprezentacije"
"rs_552","Costs of insurance premiums","552","expense","","False","","Troškovi premija osiguranja"
"rs_553","Costs of payment operations","553","expense","","False","","Troškovi platnog prometa"
"rs_554","Costs of membership fees","554","expense","","False","","Troškovi članarina"
"rs_555","Tax costs","555","expense","","False","","Troškovi poreza"
"rs_556","Contribution costs","556","expense","","False","","Troškovi doprinosa"
"rs_559","Other non-production costs","559","expense","","False","","Ostali nematerijalni troškovi"
"rs_560","Financial expenses incurred with parent companies and subsidiaries","560","expense","","False","","Finansijski rashodi iz odnosa sa matičnim i zavisnim pravnim licima"
"rs_561","Financial expenses incurred with other associated companies","561","expense","","False","","Finansijski rashodi iz odnosa sa ostalim povezanim pravnim licima"
"rs_562","Costs of interest","562","expense","","False","","Rashodi kamata (prema trećim licima)"
"rs_563","FX losses","563","expense","","False","","Negativne kursne razlike (prema trećim licima)"
"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)"
"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"
"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"
"rs_569","Other financial expenses","569","expense","","False","","Ostali finansijski rashodi"
"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"
"rs_571","Losses on writing-offs and disposals of natural assets","571","expense","","False","","Gubici po osnovu rashodovanja i prodaje bioloških sredstava"
"rs_572","Losses on disposals of long-term investments","572","expense","","False","","Gubici po osnovu prodaje učešća u kapitalu i hartija od vrednosti"
"rs_573","Losses on disposals of raw material","573","expense","","False","","Gubici od prodaje materijala"
"rs_574","Shortages","574","expense","","False","","Manjkovi"
"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"
"rs_576","Writing-offs of receivables","576","expense","","False","","Rashodi po osnovu direktnih otpisa potraživanja"
"rs_577","Writing-offs of inventories and merchandise","577","expense","","False","","Rashodi po osnovu rashodovanja zaliha materijala i robe"
"rs_579","Other expenses","579","expense","","False","","Ostali nepomenuti rashodi"
"rs_5791","Cash difference loss","5791","expense","","False","","Gubitak razlike u gotovini"
"rs_580","Impairment of natural assets","580","expense","","False","","Obezvređenje bioloških sredstava"
"rs_581","Impairment of intangible assets","581","expense","","False","","Obezvređenje nematerijalne imovine"
"rs_582","Impairment of property, plant and equipment","582","expense","","False","","Obezvređenje nekretnina, postrojenja i opreme"
"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"
"rs_584","Impairment of material and merchandise","584","expense","","False","","Obezvređenje zaliha materijala i robe"
"rs_585","Impairment of receivables and short-term financial investments","585","expense","","False","","Obezvređenje potraživanja i kratkoročnih finansijskih plasmana"
"rs_589","Impairment of other assets","589","expense","","False","","Obezvređenje ostale imovine"
"rs_590","Losses of suspended business","590","expense","","False","","Gubitak poslovanja koje se obustavlja"
"rs_591","Expenses on the Effects of Changes in Accounting Policies","591","expense","","False","","Rashodi po osnovu efekata promene računovodstvenih politika"
"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"
"rs_599","Transfer of expenses","599","expense","","False","","Prenos rashoda"
"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"
"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"
"rs_602","Domestic sales of merchandise to other associated companies","602","income","","False","","Prihodi od prodaje robe ostalim povezanim pravnim licima na domaćem tržištu"
"rs_603","Foreign sales of merchandise to other associated companies","603","income","","False","","Prihodi od prodaje robe ostalim povezanim pravnim licima na inostranom tržištu"
"rs_604","Sales of merchandise to domestic customers","604","income","","False","","Prihodi od prodaje robe na domaćem tržištu"
"rs_605","Sales of merchandise to foreign customers","605","income","","False","","Prihodi od prodaje robe na inostranom tržištu"
"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"
"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"
"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"
"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"
"rs_614","Sales of finished goods and services rendered to domestic customers","614","income","","False","","Prihodi od prodaje proizvoda i usluga na domaćem tržištu"
"rs_615","Sales of finished goods and services rendered to foreign customers","615","income","","False","","Prihodi od prodaje proizvoda i usluga na inostranom tržištu"
"rs_620","Income from the own use of merchandise","620","income","","False","","Prihodi od aktiviranja ili potrošnje robe za sopstvene potrebe"
"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"
"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"
"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"
"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"
"rs_641","Income from donations under specified conditions","641","income","","False","","Prihodi po osnovu uslovljenih donacija"
"rs_650","Rental fees income","650","income","","False","","Prihodi od zakupnina"
"rs_651","Membership fees","651","income","","False","","Prihodi od članarina"
"rs_652","Income from royalties and license fees","652","income","","False","","Prihodi od tantijema i licencnih naknada"
"rs_659","Other operating income","659","income","","False","","Ostali poslovni prihodi"
"rs_660","Financial income incurred with parent companies and subsidiaries","660","income","","False","","Finansijski prihodi od matičnih i zavisnih pravnih lica"
"rs_661","Financial income incurred with other associated companies","661","income","","False","","Finansijski prihodi od ostalih povezanih lica"
"rs_662","Income from interest","662","income","","False","","Prihodi od kamata (od trećih lica)"
"rs_663","FX Gains","663","income_other","","False","","Pozitivne kursne razlike (prema trećim licima)"
"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)"
"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"
"rs_669","Other financial income","669","income","","False","","Ostali finansijski prihodi"
"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"
"rs_671","Gains on disposals of natural assets","671","income","","False","","Dobici od prodaje bioloških sredstava"
"rs_672","Gains on disposals of long-term investments","672","income","","False","","Dobici od prodaje učešća i hartija od vrednosti"
"rs_673","Gains on disposals of raw materials","673","income","","False","","Dobici od prodaje materijala"
"rs_674","Surpluses","674","income","","False","","Viškovi"
"rs_675","Collected written-off receivables","675","income","","False","","Naplaćena otpisana potraživanja"
"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"
"rs_677","Income from reduction of liabilities","677","income","","False","","Prihodi od smanjenja obaveza"
"rs_678","Income from abolishing of long-term and short term provisions","678","income","","False","","Prihodi od ukidanja dugoročnih i kratkoročnih rezervisanja"
"rs_679","Other income","679","income_other","","False","","Ostali nepomenuti prihodi"
"rs_6791","Cash difference gain","6791","income_other","","False","","Dobitak razlike u gotovini"
"rs_680","Income from valuation adjustments of natural assets","680","income_other","","False","","Prihodi od usklađivanja vrednosti bioloških sredstava"
"rs_681","Income from valuation adjustments of intangible assets","681","income_other","","False","","Prihodi od usklađivanja vrednosti nematerijalne imovine"
"rs_682","Income from valuation adjustments of property, plant and equipment","682","income_other","","False","","Prihodi od usklađivanja vrednosti nekretnina, postrojenja i opreme"
"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"
"rs_684","Income from valuation adjustments of inventories","684","income_other","","False","","Prihodi od usklađivanja vrednosti zaliha"
"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"
"rs_689","Income from valuation adjustments of other assets","689","income_other","","False","","Prihodi od usklađivanja vrednosti ostale imovine"
"rs_690","Profit of suspended business","690","income_other","","False","","Dobitak poslovanja koje se obustavlja"
"rs_691","Income based on the Effects of Changes in Accounting Policies","691","income_other","","False","","Prihodi od efekata promene računovodstvenih politika"
"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"
"rs_699","Transfer of income","699","income_other","","False","","Prenos prihoda"
"rs_700","Opening account of general ledger","700","off_balance","","False","","Otvaranje glavne knjige"
"rs_710","Account of expenses and income","710","off_balance","","False","","Rashodi i prihodi"
"rs_711","Profit and loss of suspended business","711","off_balance","","False","","Dobitak i gubitak poslovanja koje se obustavlja"
"rs_712","Transfer of total result","712","off_balance","","False","","Prenos ukupnog rezultata"
"rs_720","Profit or loss account","720","off_balance","","False","","Dobitak ili gubitak"
"rs_721","Tax expense of the period","721","expense","","False","","Poreski rashod perioda"
"rs_7220","Deferred tax expense of the period","7220","expense","","False","","Odloženi poreski rashod perioda"
"rs_7221","Deferred tax income of the period","7221","income","","False","","Odloženi poreski prihod perioda"
"rs_723","Personal earnings of the employer","723","expense","","False","","Lična primanja poslodavca"
"rs_724","Transfer of profit or loss","724","off_balance","","False","","Prenos dobitka ili gubitka"
"rs_730","Closing of the balance sheet's accounts","730","off_balance","","False","","Izravnanje računa stanja"
"rs_880","Other assets taken into operating lease (rent)","880","off_balance","","False","","Tuđa sredstva uzeta u operativni lizing (zakup)"
"rs_881","Acquired products and commodities for joint business","881","off_balance","","False","","Preuzeti proizvodi i roba za zajedničko poslovanje"
"rs_882","Goods taken into commission and consignment","882","off_balance","","False","","Roba uzeta u komision i konsignaciju"
"rs_883","Material and goods received for processing and finishing","883","off_balance","","False","","Materijal i roba primljeni na obradu i doradu"
"rs_884","Assigned warranties, guarantees and other rights","884","off_balance","","False","","Data jemstva, garancije i druga prava"
"rs_885","Securities that are out of circulation","885","off_balance","","False","","Hartije od vrednosti koje su van prometa"
"rs_889","Assets with other entities","889","off_balance","","False","","Imovina kod drugih subjekata"
"rs_890","Liabilities for assets taken into operating lease (rent)","890","off_balance","","False","","Obaveze za sredstva uzeta u operativni lizing (zakup)"
"rs_891","Liabilities for acquired products and commodities for joint business","891","off_balance","","False","","Obaveze za preuzete proizvode i robu za zajedničko poslovanje"
"rs_892","Liabilities for goods taken into commission and consignment","892","off_balance","","False","","Obaveze za robu uzetu u komision i konsignaciju"
"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"
"rs_894","Liabilities for assigned warranties, guarantees and other rights","894","off_balance","","False","","Obaveze za data jemstva, garancije i druga prava"
"rs_895","Liabilities for securities that are out of circulation","895","off_balance","","False","","Obaveze za hartije od vrednosti koje su van opticaja"
"rs_899","Liabilities for assets with other entities","899","off_balance","","False","","Obaveze za imovinu kod drugih subjekata"
"rs_900","Taking over inventories account","900","off_balance","","False","","Račun za preuzimanje zaliha"
"rs_901","Taking over purchasing of material and merchandise account","901","off_balance","","False","","Račun za preuzimanje nabavke materijala i robe"
"rs_902","Costs taking over account","902","off_balance","","False","","Račun za preuzimanje troškova"
"rs_903","Income taking over account","903","off_balance","","False","","Račun za preuzimanje prihoda"
"rs_910","Raw material","910","off_balance","","False","","Materijal"
"rs_911","Merchandise","911","off_balance","","False","","Roba"
"rs_912","Finished products and merchandise in producer's shops","912","off_balance","","False","","Proizvodi i roba u prodavnicama proizvođača"
"rs_950","Cost units","950","off_balance","","False","","Nosioci troškova"
"rs_951","Cost units","951","off_balance","","False","","Nosioci troškova"
"rs_952","Cost units","952","off_balance","","False","","Nosioci troškova"
"rs_953","Cost units","953","off_balance","","False","","Nosioci troškova"
"rs_954","Cost units","954","off_balance","","False","","Nosioci troškova"
"rs_955","Cost units","955","off_balance","","False","","Nosioci troškova"
"rs_956","Cost units","956","off_balance","","False","","Nosioci troškova"
"rs_957","Cost units","957","off_balance","","False","","Nosioci troškova"
"rs_958","Semi-finished products of own production","958","off_balance","","False","","Poluproizvodi sopstvene proizvodnje"
"rs_959","Deviation in cost units","959","off_balance","","False","","Odstupanja u troškovima nosioca troškova"
"rs_960","Finished products","960","off_balance","","False","","Gotovi proizvodi"
"rs_961","Finished products","961","off_balance","","False","","Gotovi proizvodi"
"rs_962","Finished products","962","off_balance","","False","","Gotovi proizvodi"
"rs_963","Finished products","963","off_balance","","False","","Gotovi proizvodi"
"rs_964","Finished products","964","off_balance","","False","","Gotovi proizvodi"
"rs_965","Finished products","965","off_balance","","False","","Gotovi proizvodi"
"rs_966","Finished products","966","off_balance","","False","","Gotovi proizvodi"
"rs_967","Finished products","967","off_balance","","False","","Gotovi proizvodi"
"rs_968","Finished products","968","off_balance","","False","","Gotovi proizvodi"
"rs_969","Exceptions in costs of finished products","969","off_balance","","False","","Odstupanja u troškovima gotovih proizvoda"
"rs_980","Costs of products and services sold","980","off_balance","","False","","Troškovi prodatih proizvoda i usluga"
"rs_981","Cost of merchandise sold","981","off_balance","","False","","Nabavna vrednost prodate robe"
"rs_982","Costs of the period","982","off_balance","","False","","Troškovi perioda"
"rs_983","Write-offs, shortages and surpluses of work in progress and finished products","983","off_balance","","False","","Otpisi, manjkovi i viškovi zaliha učinaka"
"rs_986","Income from products and services","986","off_balance","","False","","Prihodi po osnovu proizvoda i usluga"
"rs_987","Income from merchandise","987","off_balance","","False","","Prihodi po osnovu robe"
"rs_989","Other operating income","989","off_balance","","False","","Ostali poslovni prihodi"
"rs_990","Operating profit and loss","990","off_balance","","False","","Poslovni dobitak i gubitak"
"rs_991","Loss and profit on raw materials' sale","991","off_balance","","False","","Gubitak i dobitak po osnovu prodaje materijala"
"rs_992","Shortages of raw materials and merchandise","992","off_balance","","False","","Manjkovi materijala i robe"
"rs_993","Write-offs of raw materials and merchandise","993","off_balance","","False","","Otpisi materijala i robe"
"rs_994","Surpluses of raw materials and merchandise","994","off_balance","","False","","Viškovi materijala i robe"
"rs_999","Closing computation of costs and effects","999","off_balance","","False","","Zaključak obračuna troškova i učinaka"
