Chart of Accounts for Banks

ASSETS

Cash and Cash Equivalents

1001 Cash in vault
1002 Cash in ATM
1003 Cash in transit
1004 Damaged notes
1005 Travellers cheques
1006 Items for collection: cheques
1007 Items for collection: Plastic cards
1008 Items for collection: Other
1009 Settlement / Correspondent Accounts/Nostro Accounts
1010 Gyro accounts
1011 Precious metals
1012 Other cash
1013 Coverage under letters of credit with foreign banks
1014 Coverage under guarantees with foreign banks
1015 Clients’ funds from custody operations

Deposits with Central Banks

1103 Deposits with CBM - Non-Interest bearing
1104 Deposits with CBM - Interest bearing
1107 Deposits with other Central Banks - Non-Interest bearing
1108 Deposits with other Central Banks - Interest bearing

Deposits with Banks and Other Financial Institutions

1120 State owned domestic banks - Non-Interest bearing
1121 State owned domestic banks - Interest bearing
1124 Privately owned domestic banks - Non-Interest bearing
1125 Privately owned domestic banks - Interest bearing
1126 Correspondent domestic account
1128 Foreign Banks / Financial Institutions - Non-Interest bearing
1129 Foreign Banks / Financial Institutions - Interest bearing
1132 State owned domestic credit and financial institutions - Non-Interest

1
 bearing
1133 State owned domestic credit and financial institutions - Interest bearing
1136 Privately owned domestic credit and financial institutions - Non-Interest
bearing
1137 Privately owned domestic credit and financial institutions - Interest
bearing
1140 Other - Non-Interest bearing
1141 Other - Interest bearing
1149 Reserves

Purchase and Resell Operations

1151 Securities purchased under agreement to resell
1159 Reserves

Derivative Financial Assets Held for Trading (Fair Value of

Derivative)

1161 Interest rate related contracts

1162 Foreign exchange rate related contracts
1163 Contracts related to price of equity securities
Other contracts that meet the definition of derivatives in accordance with
1164 IAS 39

Derivative Financial Assets Used as Collateral (Fair Value of

Derivative)

1165 Interest rate related contracts

1166 Foreign exchange rate related contracts
1167 Contracts related to price of equity securities
Other contracts that meet the definition of derivatives in accordance with
1168 IAS 39

Trading Securities
1171 Government of Montenegro
1172 Municipalities
1173 Other issuers, stocks in companies that are involved in financial
operations
1174 Other issuers, stocks in companies that are involved in non financial
operations
1175 Other issuers (not stocks)

2
1177 Non amortized discount
1178 Non amortized premium
1179 Reserves

Available for Sale Securities

1191 Government of Montenegro
1192 Municipalities
1193 Other issuers, stocks in companies that are involved in financial
operations
1194 Other issuers, stocks in companies that are involved in non financial
operations
1195 Other issuers (not stocks)
1197 Non amortized discount
1198 Non amortized premium
1199 Reserves

Loans to Banks and Other Credit and Financial Institutions

1201 Loans to Central Bank of Montenegro
1202 Loans to other central banks
1203 State owned domestic banks
1204 Privately owned domestic banks
1205 Foreign banks / credit and financial institutions
1206 State owned domestic credit and financial institutions
1207 Privately owned domestic credit and financial institutions
1208 Other
1209 Reserves

Loans to Non Financial Institutions and Other Clients

1251 State owned companies
1253 Foreign companies
1254 Publicly owned organisations / local authorities
1256 Staff Loans
1257 Non profit organisations: foreign
1258 Non profit organisations: domestic
1259 Privately owned insurance companies
1261 Privately owned companies
1262 Entrepreneurs (one owner)
1264 Consumer loans, resident
1265 Consumer loans, non-resident
1266 Credit cards, resident

3
1267 Credit cards, non-resident
1269 Reserves

Loans to the Government, Municipalities and Agencies

1271 Government of Montenegro
1272 Municipalities
1273 Government agencies
1274 State owned insurance companies
1278 Other
1279 Reserves

Loans to Funds
1281 Development Fund
1282 Employment Bureau
1283 Health Fund
1284 Pension Funds - Public
1285 Pension Funds - Private
1286 Privatization Funds
1287 Investment Funds
1288 Other Funds
1289 Reserves

Loans Purchased for Trading (Securitization)

1291 Loans Purchased for Trading (Securitization)
1292 Reserves

Servicing Rights
1301 Servicing rights
1302 Accumulated amortization of servicing rights
1309 Valuation reserve for servicing rights

Securities Held to Maturity

1401 Government of Montenegro
1402 Municipalities
1404 Other issuers, not stock
1405 Foreign securities held to maturity

4
1407 Non amortized discount
1408 Non amortized premium
1409 Reserves

Factoring and Forfaiting

1411 Repurchase of receivables (factoring)
1412 Repurchase of receivables (forfaiting)
1419 Reserves

Equity Investments (Significant Influence)

1451 Equity Investments in entities that are involved in financial operations
1452 Equity Investments in entities that are involved in non financial
operations
1459 Reserves

Investments in Subsidiaries (Control)

1471 Equity Investments in subsidiaries that are involved in financial
operations
1472 Equity Investments in subsidiaries that are involved in non financial
operations
1479 Reserves

Bank Receivables on Acceptances, Guarantees and Bills of

Exchange Outstanding

1501 Banks
1502 State owned companies
1503 Publicly owned organisations / Local Authorities
1504 Other companies
1508 Other
1509 Reserves

Receivables on Custody Operations

1601 Receivables on equity securities from custody operations
1602 Receivables on debt securities from custody operations
1603 Receivables on derivatives from custody operations

5
 Acquired Assets
1701 Loans
1702 Property
1703 Stocks
1704 Bonds and other long term securities
1705 Other assets
1709 Reserves

Fixed Assets
1801 Land
1803 Buildings
1804 Depreciation to date
1805 Finance (capital) leases
1806 Depreciation to date
1807 Machinery and equipment
1808 Depreciation to date
1809 Computers
1810 Depreciation to date
1811 Furniture & fittings
1812 Depreciation to date
1813 Vehicles
1814 Depreciation to date
1815 Other fixed assets
1816 Depreciation to date
1830 Assets under construction

Intangible Assets
1851 Goodwill
1852 Patents/Trademarks
1853 Concessions
1854 Computer programs (Software)
1855 Accumulated amortization - Goodwill
1856 Accumulated amortization - Patents/Trademarks
1857 Accumulated amortization - Concessions
1858 Accumulated amortization - Other
1859 Other
1860 Accumulated amortization - Software

6
 Interest Receivable
1901 Accrued interest receivable: Loans
1902 Accrued interest receivable: Securities
1903 Accrued interest receivable: Other
1904 Overdue interest receivable
1909 Reserves

Other Assets
1911 Other accrued income earned, not yet collected
1912 Receivables from agency activities
1913 Advance payments (prepaid assets)
1914 Other receivables
1915 Maternity / sick pay payments receivable from Government
1916 Due from blocked FX savings
1917 Suspense account
1918 Other assets
1920 Deferred tax asset
1921 Other tax related assets
1929 Reserves
1939 Reserves for losses based on market risks
1949 Reserves for losses based on country risk

LIABILITIES

Borrowings from Central Banks

2101 Borrowings from CBM
2102 Borrowings from other central banks

Short Term Borrowings from Banks and Other Credit and Financial
Institutions
2111 State owned domestic banks
2112 Privately owned domestic banks
2113 Foreign banks
2114 State owned domestic credit and financial institutions
2115 Privately owned domestic credit and financial institutions
2116 Foreign credit and financial institutions

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2119 Other - Including short term borrowings from others

Securities Sold Under Repurchase Agreement

2151 Securities sold under repurchase agreement
2201 Custody operations

Sight (Demand) Deposits from Banks and Other Credit and

Financial Institutions
2305 State owned domestic banks - Non-Interest bearing
2306 State owned domestic banks - Interest bearing
2307 Privately owned domestic banks - Non-Interest bearing
2308 Privately owned domestic banks - Interest bearing
2309 Foreign banks - Non-Interest bearing
2310 Foreign banks - Interest bearing
2311 State owned domestic credit and financial institutions - Non-Interest
bearing
2312 State owned domestic credit and financial institutions - Interest bearing
2313 Privately owned domestic credit and financial institutions - Non-Interest
bearing
2314 Privately owned domestic credit and financial institutions - Interest
bearing
2315 Foreign credit and financial institutions - Interest bearing
2316 Foreign owned credit and financial institutions - Interest bearing
2317 Other - Non-Interest bearing
2318 Other - Interest bearing

Sight (Demand) Deposits from Non Financial Institutions & Other

Clients
2321 State owned domestic companies - Non-Interest bearing
2322 State owned domestic companies - Interest bearing
2323 Publicly owned organisations - Non-interest deposits
2324 Publicly owned organisations - Interest deposits
2325 Privately owned companies - Non-Interest bearing
2326 Privately owned companies - Interest bearing
2327 Entrepreneurs (one owner) - Non-Interest bearing
2328 Entrepreneurs (one owner) - Interest bearing
2329 Foreign companies - Non-Interest bearing
2330 Foreign companies - Interest bearing

8
2331 Natural persons (households), residents, Non-Interest bearing
2332 Natural persons (households), residents, Interest bearing
2333 Natural persons (households), non-residents, Non-Interest bearing
2334 Natural persons (households), non-residents, Interest bearing
2335 Demand deposits for payment and coverage under letters of credit
2336 Demand deposits for payment and coverage under guarantees
2339 Non profit organisations: domestic - Non-Interest bearing
2340 Non profit organisations: domestic - Interest bearing
2341 Non profit organisations: foreign - Non-Interest bearing
2342 Non profit organisations: foreign - Interest bearing
2343 Other - Non-Interest bearing
2344 Other - Interest bearing

Sight (Demand) Deposits from Government Institutions and

Agencies
2345 Government of Montenegro - Non-Interest bearing
2346 Government of Montenegro - Interest bearing
2347 Municipalities - Non-Interest bearing
2348 Municipalities - Interest bearing
2349 Government agencies - Non-Interest bearing
2350 Government agencies - Interest bearing
2351 Other - Non-Interest bearing
2352 Other - Interest bearing

Sight (Demand) Deposits / Funds from International Agencies

2353 Deposits - domestic agencies - Non-Interest bearing
2354 Deposits - domestic agencies - Interest bearing
2355 Deposits - foreign agencies - Non-Interest bearing
2356 Deposits - foreign agencies - Interest bearing
2357 Other - Non-Interest bearing
2358 Other - Interest bearing

Sight (Demand) Deposits/Other Funds

2361 Development Fund - Non-Interest bearing
2362 Development Fund - Interest bearing
2363 Employment Bureau - Non-Interest bearing
2364 Employment Bureau - Interest bearing
2365 Health Fund - Non-Interest bearing

9
2366 Health Fund - Interest bearing
2367 Pension Funds - Public - Non-Interest bearing
2368 Pension Funds - Public - Interest bearing
2369 Pension Funds - Private - Non-Interest bearing
2370 Pension Funds - Private - Interest bearing
2371 Privatization Funds - Non-Interest bearing
2372 Privatization Funds - Interest bearing
2373 Investment Funds - Non-Interest bearing
2374 Investment Funds - Interest bearing
2375 Other Funds - Non-Interest bearing
2376 Other Funds - Interest bearing

Sight (Demand) Deposits of Legal Persons Dealing with Insurance

2381 Insurance companies - privately owned - Non-Interest bearing
2382 Insurance companies - privately owned - Interest bearing
2383 Insurance companies - state owned - Non-Interest bearing
2384 Insurance companies - state owned - Interest bearing

Short and Long (Time) Deposits from Banks and Other Credit and
Financial Institutions
2505 State owned domestic banks - Non-Interest bearing
2506 State owned domestic banks - Interest bearing
2507 Privately owned domestic banks - Non-Interest bearing
2508 Privately owned domestic banks - Interest bearing
2509 Foreign banks - Non-Interest bearing
2510 Foreign banks - Interest bearing
2511 State owned domestic credit and financial institutions - Non-Interest
bearing
2512 State owned domestic credit and financial institutions - Interest bearing
2513 Privately owned domestic credit and financial institutions - Non-Interest
bearing
2514 Privately owned domestic credit and financial institutions - Interest
bearing
2515 Foreign credit and financial institutions - Non-Interest bearing
2516 Foreign credit and financial institutions - Interest bearing
2517 Other - Non-Interest bearing
2518 Other - Interest bearing

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 Short and Long (Time) Deposits from Non Financial Institutions &
Other Clients
2521 State owned domestic companies - Non-Interest bearing
2522 State owned domestic companies - Interest bearing
2523 Publicly owned organisations - Non-Interest deposits
2524 Publicly owned organisations - Interest deposits
2525 Privately owned companies - Non-Interest bearing
2526 Privately owned companies - Interest bearing
2527 Entrepreneurs (one owner) - Non-Interest bearing
2528 Entrepreneurs (one owner) - Interest bearing
2529 Foreign companies - Non-Interest bearing
2530 Foreign companies - Interest bearing
2531 Natural persons (households), residents, Non-Interest bearing
2532 Natural persons (households), residents, Interest bearing
2533 Natural persons (households), non-residents, Non-Interest bearing
2534 Natural persons (households), non-residents, Interest bearing
2539 Non profit organisations: domestic - Non-Interest bearing
2540 Non profit organisations: domestic - Interest bearing
2541 Non profit organisations: foreign - Non-Interest bearing
2542 Non profit organisations: foreign - Interest bearing
2543 Other - Non-Interest bearing
2544 Other - Interest bearing

Short and Long (Time) Deposits from Government Institutions and

Agencies
2545 Government of Montenegro - Non-Interest bearing
2546 Government of Montenegro - Interest bearing
2547 Municipalities - Non-Interest bearing
2548 Municipalities - Interest bearing
2549 Government agencies - Non-Interest bearing
2550 Government agencies - Interest bearing
2551 Other - Non-Interest bearing
2552 Other - Interest bearing

Short and Long (Time) Deposits / Funds from International

Agencies
2553 Deposits - domestic agencies - Non-Interest bearing
2554 Deposits - domestic agencies - Interest bearing
2555 Deposits - foreign agencies - Non-Interest bearing

11
2556 Deposits - foreign agencies - Interest bearing
2557 Other - Non-Interest bearing
2558 Other - Interest bearing

Short and Long (Time) Deposits/Other Funds

2561 Development Fund - Non-Interest bearing
2562 Development Fund - Interest bearing
2563 Employment Bureau - Non-Interest bearing
2564 Employment Bureau - Interest bearing
2565 Health Fund - Non-Interest bearing
2566 Health Fund - Interest bearing
2567 Pension Funds - public - Non-Interest bearing
2568 Pension Funds - public - Interest bearing
2569 Pension Funds - private - Non-Interest bearing
2570 Pension Funds - private - Interest bearing
2571 Privatization Funds - Non-Interest bearing
2572 Privatization Funds - Interest bearing
2573 Investment Funds - Non-Interest bearing
2574 Investment Funds - Interest bearing
2575 Other Funds - Non-Interest bearing
2576 Other Funds - Interest bearing

Short and Long (Time) Deposits of Legal Persons Dealing with

Insurance
2581 Insurance Companies - privately owned - Non-Interest bearing
2582 Insurance Companies - privately owned - Interest bearing
2583 Insurance Companies - state owned - Non-Interest bearing
2584 Insurance Companies - state owned - Interest bearing

Bank’s Liabilities on Acceptances, Bills of Exchange Outstanding

and Guarantees
2601 Banks
2602 State owned organisations
2603 Publicly owned organisations / local authorities
2604 Companies
2605 Other

Other Borrowings

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2701 Government of Montenegro
2702 Government institutions and agencies
2703 State owned organisations
2704 Publicly owned organisations / local authorities
2705 Companies
2706 Long term borrowings from banks and financial institutions
2709 Other

Securities Issued
2801 Banks
2802 State owned organisations
2803 Publicly owned organisations / local authorities
2804 Companies
2809 Other

Derivative Financial Liabilities Held for Trading (Fair Value)

2811 Interest rate related contracts
2812 Foreign exchange rate related contracts
2813 Contracts that relate to price of equity securities
Other contracts that meet the definition of derivatives in accordance with
2814 IAS 39

Derivative Financial Liabilities Used as Security Instrument (Fair

Value)
2821 Interest rate related contracts
2822 Foreign exchange rate related contracts
2823 Contracts that relate to price of equity securities
Other contracts that meet the definition of derivatives in accordance with
2824 IAS 39

Subordinated Debt and Hybrid Instruments

2850 Subordinated debt and hybrid instruments
2860 Conditional grants (MFI only)
2862 Deferred capital grants (MFI only)

Interest Payable and Other Liabilities

2901 Accrued interest payable: deposits
2902 Accrued interest payable: securities

13
2903 Accrued interest payable: other
2904 Overdue Interest
2905 Accrued liabilities
2906 Deferred expenses
2907 Liabilities on agency activities
2908 Advance payments received
2909 Tax payable
2910 Dividends payable
2911 Payroll: salaries
2912 Payroll: PIO
2913 Payroll: Health
2914 Payroll: Unemployment
2915 Payroll: Other
2916 Payroll: Municipal construction land
2917 Payroll: Court judgments
2920 Due to citizens for blocked FX savings
2929 Suspense account
2930 Allowance for credit losses on off-balance sheet credit exposures
2931 Allowance for losses on off balance sheet exposures to market risk
2932 Allowance for losses based on operational risk
2935 Liability under finance (capital) lease
2939 Other liabilities
2989 Minority interests
2999 Special suspense account (opening and closing general ledger)

CAPITAL AND RESERVES

3001 Issued capital – ordinary shares
3002 Issued capital – preferred shares
3003 Share premium
3004 Treasury stock
3005 General reserve
3006 Revaluation reserve
3007 Other reserves
3008 Profit and Loss: accumulated prior years
3009 Profit and Loss: current year
3012 Unrealized gains/losses
3014 Reserve for acquired own shares (treasury stock)
3015 Membership fees (CU only)
3021 Donated equity for loan fund: accumulated (MFI only)
3022 Donated equity for loan fund: current (MFI only)
3023 Donations for Operations: Accumulated (MFI only)
3024 Donations for Operations: Current (MFI only)

14
3999 Income Summary (temporary)

INCOME STATEMENT ACCOUNTS

Interest Income

Banks
4011 Short term funds
4012 Repurchase operations
4014 Securities held to maturity
4015 Loans
4016 Trading securities
4017 Available for sale securities
4019 Other

Other Financial Institutions

4021 Short term funds
4022 Repurchase operations
4024 Securities held to maturity
4025 Loans
4026 Trading securities
4027 Available for sale securities
4029 Other

Government of Montenegro
4031 Short term funds
4032 Repurchase operations
4034 Securities held to maturity
4035 Loans
4036 Trading securities
4037 Available for sale securities
4039 Other

Municipalities
4041 Short term funds
4042 Repurchase operations
4044 Securities held to maturity

15
4045 Loans
4046 Trading securities
4047 Available for sale securities
4049 Other

Companies
4051 Short term funds
4052 Repurchase operations
4054 Securities held to maturity
4055 Loans
4056 Trading securities
4057 Available for sale securities
4059 Other

Natural Persons
4061 Short term funds
4065 Loans
4069 Other

Other
4070 Other

Interest Expense

Banks
4111 Deposits
4112 Repurchase operations
4115 Other borrowings
4119 Other

Other Financial Institutions

4121 Deposits
4122 Repurchase operations
4125 Other borrowings
4129 Other

16
 Government of Montenegro
4131 Deposits
4132 Repurchase operations
4135 Other borrowings
4139 Other

Municipalities
4141 Deposits
4142 Repurchase operations
4145 Other borrowings
4149 Other

Companies
4151 Deposits
4152 Repurchase operations
4155 Other borrowings
4159 Other

Natural Persons
4161 Deposits
4169 Other

Other
4171 Interest on subordinated debt
4175 Other

Fee and Commission Income

Banks
4311 Loans
4312 Off balance sheet dealings
4313 Other services
4314 Other

Other Financial Institutions

4321 Loans

17
4322 Off balance sheet dealings
4323 Other services
4324 Other

Government of Montenegro
4331 Loans
4332 Off balance sheet dealings
4333 Other services
4334 Other

Municipalities
4341 Loans
4342 Off balance sheet dealings
4343 Other services
4344 Other

Companies
4351 Loans
4352 Off balance sheet dealings
4353 Other services
4354 Other

Natural Persons
4361 Loans
4362 Off balance sheet dealings
4363 Other services
4364 Other

Other
4371 Other

Fee and Commission Expense

Banks
4511 Loans
4512 Off balance sheet dealings

18
4513 Payment system expense to CBM
4514 Payment system expense to other banks
4515 Other

Other Financial Institutions

4521 Loans
4522 Off balance sheet dealings
4523 Other services
4524 Other

From Government of Montenegro

4531 Loans
4532 Off balance sheet dealings
4533 Other services
4534 Other

Municipalities
4541 Loans
4542 Off balance sheet dealings
4543 Other services
4544 Other

Companies
4551 Loans
4552 Off balance sheet dealings
4553 Other services
4554 Other

Natural Persons
4561 Loans
4562 Off balance sheet dealings
4563 Other services
4564 Other

4570 Other

19
 Net Gains (Losses) from Trading Securities, Derivatives, Foreign
Currencies (Spot Transactions) and Interest Rate Swaps
4620 Net income from trading securities - stock
4622 Net income from trading securities - not stock
4624 Net gains (losses) from derivatives trading
4625 Net gains (losses) from FX dealings (spot transactions)
4626 Net gains (losses) from interest rate swap contract

Net Gains (Losses) on Available for Sale Securities

4730 From Government of Montenegro
4740 From municipalities
4770 Other issuers, stock
4790 Other issuers, not stock

Net Gains (Losses) on Held to Maturity Securities

4830 From Government of Montenegro
4840 From municipalities
4870 Other issuers, not stock

Net Gains (Losses) on Other Equity Investments

4894 Net gains (losses) on equity investments (significant influence)
4896 Net gains (losses) on equity investments (control)

Gains and Losses from Foreign Exchange

4901 Gains from revaluation of foreign exchange
4902 Other gains from foreign exchange
4911 Losses from revaluation of foreign exchange
4912 Other losses from foreign exchange

Net Gains (Losses) from Repurchase Operations

4916 Net gains (losses) from repurchase operations
4917 Net gains (losses) from custody operations

20
 Income/Expense Related to Securitization and Servicing
4925 Amortization expense on servicing rights
4926 Servicing for others - Income
4927 Servicing for others - Expense

Dividend Income
4931 Trading Securities
4932 Available for Sale Securities
4933 Other

Other
4990 Other operating income
4995 Other non operating income
4997 Donations for operations, fixed assets & in-kind donations (MFI only)
4998 Deferred donations (MFI only)

Operating Expenses
Salaries and related costs
5001 Wages & Salaries
5002 Sick pay
5003 Holiday pay
5004 Employee benefits
5005 Employee training
5011 Maternity pay
5012 Pensions
5013 Health insurance
5014 Unemployment insurance
5021 Travel and entertaining
5022 Training
5023 Trade Union costs
5024 Payroll related taxes
5025 Meals
5026 Travel to/from office
5027 Other payroll related costs

Occupancy Expenses
5051 Rent

21
5052 Building repairs and maintenance
5053 Security (physical)
5054 Electricity
5055 Heating oil
5056 Water
5057 Cleaning (janitorial services)
5058 Computer and equipment maintenance
5059 Operating leases
5060 Occupancy related taxes
5081 Motor vehicle expenses
5082 Insurance

Depreciation and Amortization

5102 Buildings
5103 Finance (capital) leases
5104 Machinery and Equipment
5105 Furniture & Fittings
5106 Vehicles
5107 Computers
5108 Software
5129 Other tangible assets depreciation/amortization
5131 Goodwill
5132 Patents/Trademarks
5133 Concessions
5139 Other intangible assets amortization

Professional Fees and Expenses

5201 Audit
5202 Data processing services
5203 Legal costs
5204 Other professional fees
5205 Customs and freight forwarding costs
5206 Lawyer services related fees
5207 Securities related fees
5208 Scholarship fees
5209 Intellectual services related fees
5210 Accommodation related fees
5211 Consultant services

Other

22
5301 Telephone
5302 Network
5303 Postage
5304 Stationery
5305 Subscriptions and donations
5306 Municipal services
5307 Laundry
5308 Entertainment expense
5309 Fuel
5310 Expandable supplies
5321 Publications
5322 Advertising & marketing
5323 Printing and photocopying
5324 Value added taxes
5325 Other tax expenses
5399 Miscellaneous expenses
5400 Travel expenses and per diems
5401 Impairment of assets
5501 Current tax
5511 Deferred tax expensed in the current period
5522 Gain on disposal of property, plant and equipment
5523 Loss on disposal of property, plant and equipment

Provisions for Losses

5601 Specific provisions for loan losses
5610 General provisions for loan losses
5611 Provision for losses on interbank deposits with financial institutions
5612 Provision for losses on sale and repurchase operations
5613 Provision for losses on trading securities
5614 Provision for losses on available for sale securities
5615 Provision for losses on securities held to maturity
5616 Provision for losses on bank receivables on acceptances and bills of
exchange outstanding
5617 Provision for losses on assets for resale
5618 Provision for losses on interest receivable
5619 Provision for losses on off-balance sheet items
5620 Other provisions expense
5621 Provision for losses on equity investments in associates (significant
influence)
5622 Provision for losses on equity investments in subsidiaries
5623 Provision for losses on loans purchased for trade
5624 Provision for losses based on revaluation reserves for servicing rights

23
 Non-Operating and Extraordinary Expenses
5641 Non-operating expenses
5643 Realization of other activities (MFI only)
5651 Prior year adjustments
5660 Extraordinary income
5661 Extraordinary expenses

OFF BALANCE SHEET

Guarantees Given to
9010 Banks
9020 Other financial institutions
9030 Government
9040 Municipalities
9050 Companies
9060 Natural persons
9070 Other

Guarantees Received From

9110 Banks
9120 Other financial institutions
9130 Government
9140 Municipalities
9150 Companies
9160 Natural persons
9170 Other

Letters of Credit
9210 Confirmed
9220 Uncovered

Bills of Exchange
9310 Issued

Credit Obligations Given

9410 Banks
9420 Other

24
 Credit Obligations Received
9510 Banks
9520 Other
9530 Custody operations

Loans Written Off

9610 Principal
9615 Interest
9620 Accrued Interest

Collateral Received
9710 Property
9720 Securities
9730 Other

9740 Given

Financial Derivative Contracts Held for Trading (Detailed Active

Accounts)
9751 Interest Rate Related Financial Derivative Contracts
9752 Foreign exchange rate related derivative contracts
9753 Financial derivative contracts that relate to price of equity securities
Other financial derivative contracts that meet the derivative definition in
9754 accordance with IAS 39

Financial Derivative Contracts Held as Collateral (Detailed Active

Accounts)
9755 Interest Rate Related Financial Derivative Contracts
9756 Foreign exchange rate related derivative contracts
9757 Financial derivative contracts that relate to price of equity securities
Other financial derivative contracts that meet the derivative definition in
9758 accordance with IAS 39
Financial derivative contracts (counter item to detailed inactive
9759 accounts)

Financial Derivative Contracts Held for Trading (Detailed Inactive

Accounts)

25
9760 Interest Rate Related Financial Derivative Contracts
9761 Foreign exchange rate related derivative contracts
9762 Financial derivative contracts that relate to price of equity securities
Other financial derivative contracts that meet the derivative definition in
9763 accordance with IAS 39

Financial Derivative Contracts Held as Collateral (Detailed Inactive

Accounts)
9764 Interest Rate Related Financial Derivative Contracts
9765 Foreign exchange rate related derivative contracts
9766 Financial derivative contracts that relate to price of equity securities
Other financial derivative contracts that meet the derivative definition in
9767 accordance with IAS 39
9768 Financial derivative contracts (counter item to detailed active accounts)
9769 Other credit off balance sheet items in domestic currency
9770 Other credit off balance sheet items in foreign currency

Assets Held in Trust

9810 Securities and valuables of clients for safekeeping
9820 Other assets held for safekeeping
9830 Managed securities
9840 Managed other assets - including Agency loans
9900 Memorandum Account
9910 Memorandum Account
9920 Memorandum Account
9930 Memorandum Account
9940 Memorandum Account
9950 Memorandum Account
9960 Memorandum Account
9970 Memorandum Account
9980 Memorandum Account
9990 Other debit off balance sheet items in domestic currency
9991 Other debit off balance sheet items in foreign currency

26