To be filled by bank
Registration number
Activity code
TIN
Name:
Registered office:
PROFIT AND LOSS ACCOUNT
for the period from __________ to ____________
- in 000 RSD Group of
accounts,
account
ITEM
ADP
Note number
Current year
Previous year
1
2
3
4
5
6
70
Income from interests
1001
60
Expenses for interests
1002
Net income from interests (1001-1002)
1003
Net expenses for interests (1002-1001)
1004
71
Income from fees and commissions
1005
61
Expenses from fees and commissions
1006
Net income from fees and commissions
1007
Net expenses from fees and commissions
1008
Net profit on financial assets held for trading
1009
720, -620,
+771, -671
and -674
620-720+671Net losses on financial assets held for trading
771+674-774
1010
775-675+770Net hedging profit
670
1011
675-775+670Net hedging loss
770
1012
Net profit from financial assets initially
725-625+776recognized at fair value through profit or loss
676
account
1013
625-725+676- Net loss from financial assets initially recognized
1014
776
at fair value through profit or loss account
721-621
Net profit on available-for-sale financial assets
1015
621-721
Net loss on available-for-sale financial assets
1016
78-68
Net income on exchange rate differences and
effects of contractual foreign currency clause
1017
68-78
Net expense on exchange rate differences and
effects of contractual foreign currency clause
1018
723-623
Net profit on investments in associates and joint
ventures
1019
623-723
Net loss on investments in associates and joint
ventures
1020
724, 74, 752,
753, 76
Other operating income
(except 760,
769), 772, 773
Net income from the reversal of impairment of
750-650+751financial assets and off-balance sheet items
651+760-660
credit risk exposures
1021
1022
Group of
accounts,
account
ITEM
ADP
Note number
Current year
Previous year
1
2
3
4
5
6
Net expense attributable to impairment of
650-750+651financial assets and off-balance sheet items
751+660-760
credit risk exposures
1023
TOTAL NET OPERATING INCOME (1003 1004 + 1007 - 1008 + 1009 - 1010 + 1011 - 1012
1024
+ 1013 - 1014 + 1015 - 1016 + 1017 - 1018 +
1019 - 1020 + 1021 + 1022 - 1023)  0
TOTAL NET OPERATING EXPENSES (1003 1004 + 1007 - 1008 + 1009 - 1010 + 1011 - 1012
1025
+ 1013 - 1014 + 1015 - 1016 + 1017 - 1018 +
1019 - 1020 + 1021 + 1022 - 1023) < 0
63, 655, 755 Salaries, wages and other personal indemnities
642
Depreciation costs
64 (except
642), 624,
652, 653, 66 Other expenses
(except 660,
669), 672, 673
PROFIT BEFORE TAX (1024 - 1025 - 1026 1027 - 1028)  0
1026
1027
1028
1029
LOSS BEFORE TAX (1024 - 1025 - 1026 - 1027
1030
- 1028) < 0
850
TAX ON PROFIT
1031
861
Profit from deferred tax assets
1032
860
Loss from deferred tax assets
1033
PROFIT AFTER TAX (1029 - 1030 - 1031 - 1032
1034
- 1033)  0
PROFIT AFTER TAX (1029 - 1030 - 1031 - 1032
1035
- 1033) < 0
769-669
Net profit from discontinued operations
1036
669-769
Net loss from discontinued operations
1037
RESULT FOR THE PERIOD - PROFIT (1034 1035 + 1036 -1037)  0
1038
RESULT FOR THE PERIOD - LOSS (1034 1035 + 1036 - 1037) < 0
1039
Profit attributable to the parent entity
1040
Profit attributable to non-controlling interests
1041
Loss attributable to parent entity
1042
Loss attributable to non-controlling interests
1043
Group of
accounts,
account
ITEM
ADP
Note number
Current year
Previous year
1
2
3
4
5
6
EARNINGS PER SHARE
Basic earnings per share (in RSD no para)
1044
Reduced (diluted) earnings per share (in RSD
no para)
1045
In _____________________
on ___________________
S.P.
Legal bank representative
______________________
This form is mandatory pursuant to the Decision on the forms and content of items contained in the financial statements forms for banks
(RS Official Gazette No 71/2014 and 135/2014)