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Chart of Accounts for Banks

ASSETS

Cash and Cash Equivalents 1 0 0 1 Cash in vault 1 0 0 2 Cash in ATM 1 0 0 3 Cash in transit 1 0 0 4 Damaged notes 1 0 0 5 Travellers cheques 1 0 0 6 Items for collection: cheques 1 0 0 7 Items for collection: Plastic cards 1 0 0 8 Items for collection: Other 1 0 0 9 Settlement / Correspondent Accounts/Nostro Accounts 1 0 1 0 Gyro accounts 1 0 1 1 Precious metals 1 0 1 2 Other cash 1 0 1 3 Coverage under letters of credit with foreign banks 1 0 1 4 Coverage under guarantees with foreign banks 1 0 1 5 Clients’ funds from custody operations

Deposits with Central Banks 1 1 0 3 Deposits with CBM - Non-Interest bearing 1 1 0 4 Deposits with CBM - Interest bearing 1 1 0 7 Deposits with other Central Banks - Non-Interest bearing 1 1 0 8 Deposits with other Central Banks - Interest bearing

Deposits with Banks and Other Financial Institutions 1 1 2 0 State owned domestic banks - Non-Interest bearing 1 1 2 1 State owned domestic banks - Interest bearing 1 1 2 4 Privately owned domestic banks - Non-Interest bearing 1 1 2 5 Privately owned domestic banks - Interest bearing 1 1 2 6 Correspondent domestic account 1 1 2 8 Foreign Banks / Financial Institutions - Non-Interest bearing 1 1 2 9 Foreign Banks / Financial Institutions - Interest bearing 1 1 3 2 State owned domestic credit and financial institutions - Non-Interest

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bearing 1 1 3 3 State owned domestic credit and financial institutions - Interest bearing 1 1 3 6 Privately owned domestic credit and financial institutions - Non-Interest

bearing 1 1 3 7 Privately owned domestic credit and financial institutions - Interest

bearing 1 1 4 0 Other - Non-Interest bearing 1 1 4 1 Other - Interest bearing 1 1 4 9 Reserves

Purchase and Resell Operations 1 1 5 1 Securities purchased under agreement to resell 1 1 5 9 Reserves

Derivative Financial Assets Held for Trading (Fair Value of Derivative)

1 1 6 1 Interest rate related contracts 1 1 6 2 Foreign exchange rate related contracts 1 1 6 3 Contracts related to price of equity securities

1 1 6 4 Other contracts that meet the definition of derivatives in accordance with IAS 39

Derivative Financial Assets Used as Collateral (Fair Value of Derivative)

1 1 6 5 Interest rate related contracts 1 1 6 6 Foreign exchange rate related contracts 1 1 6 7 Contracts related to price of equity securities

1 1 6 8 Other contracts that meet the definition of derivatives in accordance with IAS 39

Trading Securities 1 1 7 1 Government of Montenegro 1 1 7 2 Municipalities 1 1 7 3 Other issuers, stocks in companies that are involved in financial

operations 1 1 7 4 Other issuers, stocks in companies that are involved in non financial

operations 1 1 7 5 Other issuers (not stocks)

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1 1 7 7 Non amortized discount 1 1 7 8 Non amortized premium 1 1 7 9 Reserves

Available for Sale Securities 1 1 9 1 Government of Montenegro 1 1 9 2 Municipalities 1 1 9 3 Other issuers, stocks in companies that are involved in financial

operations 1 1 9 4 Other issuers, stocks in companies that are involved in non financial

operations 1 1 9 5 Other issuers (not stocks) 1 1 9 7 Non amortized discount 1 1 9 8 Non amortized premium 1 1 9 9 Reserves

Loans to Banks and Other Credit and Financial Institutions 1 2 0 1 Loans to Central Bank of Montenegro 1 2 0 2 Loans to other central banks 1 2 0 3 State owned domestic banks 1 2 0 4 Privately owned domestic banks 1 2 0 5 Foreign banks / credit and financial institutions 1 2 0 6 State owned domestic credit and financial institutions 1 2 0 7 Privately owned domestic credit and financial institutions 1 2 0 8 Other 1 2 0 9 Reserves

Loans to Non Financial Institutions and Other Clients 1 2 5 1 State owned companies 1 2 5 3 Foreign companies 1 2 5 4 Publicly owned organisations / local authorities 1 2 5 6 Staff Loans 1 2 5 7 Non profit organisations: foreign 1 2 5 8 Non profit organisations: domestic 1 2 5 9 Privately owned insurance companies 1 2 6 1 Privately owned companies 1 2 6 2 Entrepreneurs (one owner) 1 2 6 4 Consumer loans, resident 1 2 6 5 Consumer loans, non-resident 1 2 6 6 Credit cards, resident

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1 2 6 7 Credit cards, non-resident 1 2 6 9 Reserves

Loans to the Government, Municipalities and Agencies 1 2 7 1 Government of Montenegro 1 2 7 2 Municipalities 1 2 7 3 Government agencies 1 2 7 4 State owned insurance companies 1 2 7 8 Other 1 2 7 9 Reserves

Loans to Funds 1 2 8 1 Development Fund 1 2 8 2 Employment Bureau 1 2 8 3 Health Fund 1 2 8 4 Pension Funds - Public 1 2 8 5 Pension Funds - Private 1 2 8 6 Privatization Funds 1 2 8 7 Investment Funds 1 2 8 8 Other Funds 1 2 8 9 Reserves

Loans Purchased for Trading (Securitization) 1 2 9 1 Loans Purchased for Trading (Securitization) 1 2 9 2 Reserves

Servicing Rights 1 3 0 1 Servicing rights 1 3 0 2 Accumulated amortization of servicing rights 1 3 0 9 Valuation reserve for servicing rights

Securities Held to Maturity 1 4 0 1 Government of Montenegro 1 4 0 2 Municipalities 1 4 0 4 Other issuers, not stock 1 4 0 5 Foreign securities held to maturity

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1 4 0 7 Non amortized discount 1 4 0 8 Non amortized premium 1 4 0 9 Reserves

Factoring and Forfaiting 1 4 1 1 Repurchase of receivables (factoring) 1 4 1 2 Repurchase of receivables (forfaiting) 1 4 1 9 Reserves

Equity Investments (Significant Influence) 1 4 5 1 Equity Investments in entities that are involved in financial operations 1 4 5 2 Equity Investments in entities that are involved in non financial

operations 1 4 5 9 Reserves

Investments in Subsidiaries (Control) 1 4 7 1 Equity Investments in subsidiaries that are involved in financial

operations 1 4 7 2 Equity Investments in subsidiaries that are involved in non financial

operations 1 4 7 9 Reserves

Bank Receivables on Acceptances, Guarantees and Bills of Exchange Outstanding

1 5 0 1 Banks 1 5 0 2 State owned companies 1 5 0 3 Publicly owned organisations / Local Authorities 1 5 0 4 Other companies 1 5 0 8 Other 1 5 0 9 Reserves

Receivables on Custody Operations 1 6 0 1 Receivables on equity securities from custody operations 1 6 0 2 Receivables on debt securities from custody operations 1 6 0 3 Receivables on derivatives from custody operations

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Acquired Assets 1 7 0 1 Loans 1 7 0 2 Property 1 7 0 3 Stocks 1 7 0 4 Bonds and other long term securities 1 7 0 5 Other assets 1 7 0 9 Reserves

Fixed Assets 1 8 0 1 Land 1 8 0 3 Buildings 1 8 0 4 Depreciation to date 1 8 0 5 Finance (capital) leases 1 8 0 6 Depreciation to date 1 8 0 7 Machinery and equipment 1 8 0 8 Depreciation to date 1 8 0 9 Computers 1 8 1 0 Depreciation to date 1 8 1 1 Furniture & fittings 1 8 1 2 Depreciation to date 1 8 1 3 Vehicles 1 8 1 4 Depreciation to date 1 8 1 5 Other fixed assets 1 8 1 6 Depreciation to date 1 8 3 0 Assets under construction

Intangible Assets 1 8 5 1 Goodwill 1 8 5 2 Patents/Trademarks 1 8 5 3 Concessions 1 8 5 4 Computer programs (Software) 1 8 5 5 Accumulated amortization - Goodwill 1 8 5 6 Accumulated amortization - Patents/Trademarks 1 8 5 7 Accumulated amortization - Concessions 1 8 5 8 Accumulated amortization - Other 1 8 5 9 Other 1 8 6 0 Accumulated amortization - Software

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Interest Receivable 1 9 0 1 Accrued interest receivable: Loans 1 9 0 2 Accrued interest receivable: Securities 1 9 0 3 Accrued interest receivable: Other 1 9 0 4 Overdue interest receivable 1 9 0 9 Reserves

Other Assets 1 9 1 1 Other accrued income earned, not yet collected 1 9 1 2 Receivables from agency activities 1 9 1 3 Advance payments (prepaid assets) 1 9 1 4 Other receivables 1 9 1 5 Maternity / sick pay payments receivable from Government 1 9 1 6 Due from blocked FX savings 1 9 1 7 Suspense account 1 9 1 8 Other assets 1 9 2 0 Deferred tax asset 1 9 2 1 Other tax related assets 1 9 2 9 Reserves 1 9 3 9 Reserves for losses based on market risks 1 9 4 9 Reserves for losses based on country risk

LIABILITIES

Borrowings from Central Banks 2 1 0 1 Borrowings from CBM 2 1 0 2 Borrowings from other central banks

Short Term Borrowings from Banks and Other Credit and Financial Institutions

2 1 1 1 State owned domestic banks 2 1 1 2 Privately owned domestic banks 2 1 1 3 Foreign banks 2 1 1 4 State owned domestic credit and financial institutions 2 1 1 5 Privately owned domestic credit and financial institutions 2 1 1 6 Foreign credit and financial institutions

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2 1 1 9 Other - Including short term borrowings from others

Securities Sold Under Repurchase Agreement 2 1 5 1 Securities sold under repurchase agreement 2 2 0 1 Custody operations

Sight (Demand) Deposits from Banks and Other Credit and Financial Institutions

2 3 0 5 State owned domestic banks - Non-Interest bearing 2 3 0 6 State owned domestic banks - Interest bearing 2 3 0 7 Privately owned domestic banks - Non-Interest bearing 2 3 0 8 Privately owned domestic banks - Interest bearing 2 3 0 9 Foreign banks - Non-Interest bearing 2 3 1 0 Foreign banks - Interest bearing 2 3 1 1 State owned domestic credit and financial institutions - Non-Interest

bearing 2 3 1 2 State owned domestic credit and financial institutions - Interest bearing 2 3 1 3 Privately owned domestic credit and financial institutions - Non-Interest

bearing 2 3 1 4 Privately owned domestic credit and financial institutions - Interest

bearing 2 3 1 5 Foreign credit and financial institutions - Interest bearing 2 3 1 6 Foreign owned credit and financial institutions - Interest bearing 2 3 1 7 Other - Non-Interest bearing 2 3 1 8 Other - Interest bearing

Sight (Demand) Deposits from Non Financial Institutions & Other Clients

2 3 2 1 State owned domestic companies - Non-Interest bearing 2 3 2 2 State owned domestic companies - Interest bearing 2 3 2 3 Publicly owned organisations - Non-interest deposits 2 3 2 4 Publicly owned organisations - Interest deposits 2 3 2 5 Privately owned companies - Non-Interest bearing 2 3 2 6 Privately owned companies - Interest bearing 2 3 2 7 Entrepreneurs (one owner) - Non-Interest bearing 2 3 2 8 Entrepreneurs (one owner) - Interest bearing 2 3 2 9 Foreign companies - Non-Interest bearing 2 3 3 0 Foreign companies - Interest bearing

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2 3 3 1 Natural persons (households), residents, Non-Interest bearing 2 3 3 2 Natural persons (households), residents, Interest bearing 2 3 3 3 Natural persons (households), non-residents, Non-Interest bearing 2 3 3 4 Natural persons (households), non-residents, Interest bearing 2 3 3 5 Demand deposits for payment and coverage under letters of credit 2 3 3 6 Demand deposits for payment and coverage under guarantees 2 3 3 9 Non profit organisations: domestic - Non-Interest bearing 2 3 4 0 Non profit organisations: domestic - Interest bearing 2 3 4 1 Non profit organisations: foreign - Non-Interest bearing 2 3 4 2 Non profit organisations: foreign - Interest bearing 2 3 4 3 Other - Non-Interest bearing 2 3 4 4 Other - Interest bearing

Sight (Demand) Deposits from Government Institutions and Agencies

2 3 4 5 Government of Montenegro - Non-Interest bearing 2 3 4 6 Government of Montenegro - Interest bearing 2 3 4 7 Municipalities - Non-Interest bearing 2 3 4 8 Municipalities - Interest bearing 2 3 4 9 Government agencies - Non-Interest bearing 2 3 5 0 Government agencies - Interest bearing 2 3 5 1 Other - Non-Interest bearing 2 3 5 2 Other - Interest bearing

Sight (Demand) Deposits / Funds from International Agencies 2 3 5 3 Deposits - domestic agencies - Non-Interest bearing 2 3 5 4 Deposits - domestic agencies - Interest bearing 2 3 5 5 Deposits - foreign agencies - Non-Interest bearing 2 3 5 6 Deposits - foreign agencies - Interest bearing 2 3 5 7 Other - Non-Interest bearing 2 3 5 8 Other - Interest bearing

Sight (Demand) Deposits/Other Funds 2 3 6 1 Development Fund - Non-Interest bearing 2 3 6 2 Development Fund - Interest bearing 2 3 6 3 Employment Bureau - Non-Interest bearing 2 3 6 4 Employment Bureau - Interest bearing 2 3 6 5 Health Fund - Non-Interest bearing

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2 3 6 6 Health Fund - Interest bearing 2 3 6 7 Pension Funds - Public - Non-Interest bearing 2 3 6 8 Pension Funds - Public - Interest bearing 2 3 6 9 Pension Funds - Private - Non-Interest bearing 2 3 7 0 Pension Funds - Private - Interest bearing 2 3 7 1 Privatization Funds - Non-Interest bearing 2 3 7 2 Privatization Funds - Interest bearing 2 3 7 3 Investment Funds - Non-Interest bearing 2 3 7 4 Investment Funds - Interest bearing 2 3 7 5 Other Funds - Non-Interest bearing 2 3 7 6 Other Funds - Interest bearing

Sight (Demand) Deposits of Legal Persons Dealing with Insurance 2 3 8 1 Insurance companies - privately owned - Non-Interest bearing 2 3 8 2 Insurance companies - privately owned - Interest bearing 2 3 8 3 Insurance companies - state owned - Non-Interest bearing 2 3 8 4 Insurance companies - state owned - Interest bearing

Short and Long (Time) Deposits from Banks and Other Credit and Financial Institutions

2 5 0 5 State owned domestic banks - Non-Interest bearing 2 5 0 6 State owned domestic banks - Interest bearing 2 5 0 7 Privately owned domestic banks - Non-Interest bearing 2 5 0 8 Privately owned domestic banks - Interest bearing 2 5 0 9 Foreign banks - Non-Interest bearing 2 5 1 0 Foreign banks - Interest bearing 2 5 1 1 State owned domestic credit and financial institutions - Non-Interest

bearing 2 5 1 2 State owned domestic credit and financial institutions - Interest bearing 2 5 1 3 Privately owned domestic credit and financial institutions - Non-Interest

bearing 2 5 1 4 Privately owned domestic credit and financial institutions - Interest

bearing 2 5 1 5 Foreign credit and financial institutions - Non-Interest bearing 2 5 1 6 Foreign credit and financial institutions - Interest bearing 2 5 1 7 Other - Non-Interest bearing 2 5 1 8 Other - Interest bearing

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Short and Long (Time) Deposits from Non Financial Institutions & Other Clients

2 5 2 1 State owned domestic companies - Non-Interest bearing 2 5 2 2 State owned domestic companies - Interest bearing 2 5 2 3 Publicly owned organisations - Non-Interest deposits 2 5 2 4 Publicly owned organisations - Interest deposits 2 5 2 5 Privately owned companies - Non-Interest bearing 2 5 2 6 Privately owned companies - Interest bearing 2 5 2 7 Entrepreneurs (one owner) - Non-Interest bearing 2 5 2 8 Entrepreneurs (one owner) - Interest bearing 2 5 2 9 Foreign companies - Non-Interest bearing 2 5 3 0 Foreign companies - Interest bearing 2 5 3 1 Natural persons (households), residents, Non-Interest bearing 2 5 3 2 Natural persons (households), residents, Interest bearing 2 5 3 3 Natural persons (households), non-residents, Non-Interest bearing 2 5 3 4 Natural persons (households), non-residents, Interest bearing 2 5 3 9 Non profit organisations: domestic - Non-Interest bearing 2 5 4 0 Non profit organisations: domestic - Interest bearing 2 5 4 1 Non profit organisations: foreign - Non-Interest bearing 2 5 4 2 Non profit organisations: foreign - Interest bearing 2 5 4 3 Other - Non-Interest bearing 2 5 4 4 Other - Interest bearing

Short and Long (Time) Deposits from Government Institutions and Agencies

2 5 4 5 Government of Montenegro - Non-Interest bearing 2 5 4 6 Government of Montenegro - Interest bearing 2 5 4 7 Municipalities - Non-Interest bearing 2 5 4 8 Municipalities - Interest bearing 2 5 4 9 Government agencies - Non-Interest bearing 2 5 5 0 Government agencies - Interest bearing 2 5 5 1 Other - Non-Interest bearing 2 5 5 2 Other - Interest bearing

Short and Long (Time) Deposits / Funds from International Agencies

2 5 5 3 Deposits - domestic agencies - Non-Interest bearing 2 5 5 4 Deposits - domestic agencies - Interest bearing 2 5 5 5 Deposits - foreign agencies - Non-Interest bearing

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2 5 5 6 Deposits - foreign agencies - Interest bearing 2 5 5 7 Other - Non-Interest bearing 2 5 5 8 Other - Interest bearing

Short and Long (Time) Deposits/Other Funds 2 5 6 1 Development Fund - Non-Interest bearing 2 5 6 2 Development Fund - Interest bearing 2 5 6 3 Employment Bureau - Non-Interest bearing 2 5 6 4 Employment Bureau - Interest bearing 2 5 6 5 Health Fund - Non-Interest bearing 2 5 6 6 Health Fund - Interest bearing 2 5 6 7 Pension Funds - public - Non-Interest bearing 2 5 6 8 Pension Funds - public - Interest bearing 2 5 6 9 Pension Funds - private - Non-Interest bearing 2 5 7 0 Pension Funds - private - Interest bearing 2 5 7 1 Privatization Funds - Non-Interest bearing 2 5 7 2 Privatization Funds - Interest bearing 2 5 7 3 Investment Funds - Non-Interest bearing 2 5 7 4 Investment Funds - Interest bearing 2 5 7 5 Other Funds - Non-Interest bearing 2 5 7 6 Other Funds - Interest bearing

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

2 5 8 1 Insurance Companies - privately owned - Non-Interest bearing 2 5 8 2 Insurance Companies - privately owned - Interest bearing 2 5 8 3 Insurance Companies - state owned - Non-Interest bearing 2 5 8 4 Insurance Companies - state owned - Interest bearing

Bank’s Liabilities on Acceptances, Bills of Exchange Outstanding and Guarantees

2 6 0 1 Banks 2 6 0 2 State owned organisations 2 6 0 3 Publicly owned organisations / local authorities 2 6 0 4 Companies 2 6 0 5 Other

Other Borrowings

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2 7 0 1 Government of Montenegro 2 7 0 2 Government institutions and agencies 2 7 0 3 State owned organisations 2 7 0 4 Publicly owned organisations / local authorities 2 7 0 5 Companies 2 7 0 6 Long term borrowings from banks and financial institutions 2 7 0 9 Other

Securities Issued 2 8 0 1 Banks 2 8 0 2 State owned organisations 2 8 0 3 Publicly owned organisations / local authorities 2 8 0 4 Companies 2 8 0 9 Other

Derivative Financial Liabilities Held for Trading (Fair Value) 2 8 1 1 Interest rate related contracts 2 8 1 2 Foreign exchange rate related contracts 2 8 1 3 Contracts that relate to price of equity securities

2 8 1 4 Other contracts that meet the definition of derivatives in accordance with IAS 39

Derivative Financial Liabilities Used as Security Instrument (Fair Value)

2 8 2 1 Interest rate related contracts 2 8 2 2 Foreign exchange rate related contracts 2 8 2 3 Contracts that relate to price of equity securities

2 8 2 4 Other contracts that meet the definition of derivatives in accordance with IAS 39

Subordinated Debt and Hybrid Instruments 2 8 5 0 Subordinated debt and hybrid instruments 2 8 6 0 Conditional grants (MFI only) 2 8 6 2 Deferred capital grants (MFI only)

Interest Payable and Other Liabilities 2 9 0 1 Accrued interest payable: deposits 2 9 0 2 Accrued interest payable: securities

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2 9 0 3 Accrued interest payable: other 2 9 0 4 Overdue Interest 2 9 0 5 Accrued liabilities 2 9 0 6 Deferred expenses 2 9 0 7 Liabilities on agency activities 2 9 0 8 Advance payments received 2 9 0 9 Tax payable 2 9 1 0 Dividends payable 2 9 1 1 Payroll: salaries 2 9 1 2 Payroll: PIO 2 9 1 3 Payroll: Health 2 9 1 4 Payroll: Unemployment 2 9 1 5 Payroll: Other 2 9 1 6 Payroll: Municipal construction land 2 9 1 7 Payroll: Court judgments 2 9 2 0 Due to citizens for blocked FX savings 2 9 2 9 Suspense account 2 9 3 0 Allowance for credit losses on off-balance sheet credit exposures 2 9 3 1 Allowance for losses on off balance sheet exposures to market risk 2 9 3 2 Allowance for losses based on operational risk 2 9 3 5 Liability under finance (capital) lease 2 9 3 9 Other liabilities 2 9 8 9 Minority interests 2 9 9 9 Special suspense account (opening and closing general ledger)

CAPITAL AND RESERVES 3 0 0 1 Issued capital – ordinary shares 3 0 0 2 Issued capital – preferred shares 3 0 0 3 Share premium 3 0 0 4 Treasury stock 3 0 0 5 General reserve 3 0 0 6 Revaluation reserve 3 0 0 7 Other reserves 3 0 0 8 Profit and Loss: accumulated prior years 3 0 0 9 Profit and Loss: current year 3 0 1 2 Unrealized gains/losses 3 0 1 4 Reserve for acquired own shares (treasury stock) 3 0 1 5 Membership fees (CU only) 3 0 2 1 Donated equity for loan fund: accumulated (MFI only) 3 0 2 2 Donated equity for loan fund: current (MFI only) 3 0 2 3 Donations for Operations: Accumulated (MFI only) 3 0 2 4 Donations for Operations: Current (MFI only)

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3 9 9 9 Income Summary (temporary)

INCOME STATEMENT ACCOUNTS

Interest Income

Banks 4 0 1 1 Short term funds 4 0 1 2 Repurchase operations 4 0 1 4 Securities held to maturity 4 0 1 5 Loans 4 0 1 6 Trading securities 4 0 1 7 Available for sale securities 4 0 1 9 Other

Other Financial Institutions 4 0 2 1 Short term funds 4 0 2 2 Repurchase operations 4 0 2 4 Securities held to maturity 4 0 2 5 Loans 4 0 2 6 Trading securities 4 0 2 7 Available for sale securities 4 0 2 9 Other

Government of Montenegro 4 0 3 1 Short term funds 4 0 3 2 Repurchase operations 4 0 3 4 Securities held to maturity 4 0 3 5 Loans 4 0 3 6 Trading securities 4 0 3 7 Available for sale securities 4 0 3 9 Other

Municipalities 4 0 4 1 Short term funds 4 0 4 2 Repurchase operations 4 0 4 4 Securities held to maturity

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4 0 4 5 Loans 4 0 4 6 Trading securities 4 0 4 7 Available for sale securities 4 0 4 9 Other

Companies 4 0 5 1 Short term funds 4 0 5 2 Repurchase operations 4 0 5 4 Securities held to maturity 4 0 5 5 Loans 4 0 5 6 Trading securities 4 0 5 7 Available for sale securities 4 0 5 9 Other

Natural Persons 4 0 6 1 Short term funds 4 0 6 5 Loans 4 0 6 9 Other

Other 4 0 7 0 Other

Interest Expense

Banks 4 1 1 1 Deposits 4 1 1 2 Repurchase operations 4 1 1 5 Other borrowings 4 1 1 9 Other

Other Financial Institutions 4 1 2 1 Deposits 4 1 2 2 Repurchase operations 4 1 2 5 Other borrowings 4 1 2 9 Other

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Government of Montenegro 4 1 3 1 Deposits 4 1 3 2 Repurchase operations 4 1 3 5 Other borrowings 4 1 3 9 Other

Municipalities 4 1 4 1 Deposits 4 1 4 2 Repurchase operations 4 1 4 5 Other borrowings 4 1 4 9 Other

Companies 4 1 5 1 Deposits 4 1 5 2 Repurchase operations 4 1 5 5 Other borrowings 4 1 5 9 Other

Natural Persons 4 1 6 1 Deposits 4 1 6 9 Other

Other 4 1 7 1 Interest on subordinated debt 4 1 7 5 Other

Fee and Commission Income Banks 4 3 1 1 Loans 4 3 1 2 Off balance sheet dealings 4 3 1 3 Other services 4 3 1 4 Other

Other Financial Institutions 4 3 2 1 Loans

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4 3 2 2 Off balance sheet dealings 4 3 2 3 Other services 4 3 2 4 Other

Government of Montenegro 4 3 3 1 Loans 4 3 3 2 Off balance sheet dealings 4 3 3 3 Other services 4 3 3 4 Other

Municipalities 4 3 4 1 Loans 4 3 4 2 Off balance sheet dealings 4 3 4 3 Other services 4 3 4 4 Other

Companies 4 3 5 1 Loans 4 3 5 2 Off balance sheet dealings 4 3 5 3 Other services 4 3 5 4 Other

Natural Persons 4 3 6 1 Loans 4 3 6 2 Off balance sheet dealings 4 3 6 3 Other services 4 3 6 4 Other

Other 4 3 7 1 Other

Fee and Commission Expense

Banks 4 5 1 1 Loans 4 5 1 2 Off balance sheet dealings

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4 5 1 3 Payment system expense to CBM 4 5 1 4 Payment system expense to other banks 4 5 1 5 Other

Other Financial Institutions 4 5 2 1 Loans 4 5 2 2 Off balance sheet dealings 4 5 2 3 Other services 4 5 2 4 Other

From Government of Montenegro 4 5 3 1 Loans 4 5 3 2 Off balance sheet dealings 4 5 3 3 Other services 4 5 3 4 Other

Municipalities 4 5 4 1 Loans 4 5 4 2 Off balance sheet dealings 4 5 4 3 Other services 4 5 4 4 Other

Companies 4 5 5 1 Loans 4 5 5 2 Off balance sheet dealings 4 5 5 3 Other services 4 5 5 4 Other

Natural Persons 4 5 6 1 Loans 4 5 6 2 Off balance sheet dealings 4 5 6 3 Other services 4 5 6 4 Other

4 5 7 0 Other

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Net Gains (Losses) from Trading Securities, Derivatives, Foreign Currencies (Spot Transactions) and Interest Rate Swaps

4 6 2 0 Net income from trading securities - stock 4 6 2 2 Net income from trading securities - not stock 4 6 2 4 Net gains (losses) from derivatives trading 4 6 2 5 Net gains (losses) from FX dealings (spot transactions) 4 6 2 6 Net gains (losses) from interest rate swap contract

Net Gains (Losses) on Available for Sale Securities 4 7 3 0 From Government of Montenegro 4 7 4 0 From municipalities 4 7 7 0 Other issuers, stock 4 7 9 0 Other issuers, not stock

Net Gains (Losses) on Held to Maturity Securities 4 8 3 0 From Government of Montenegro 4 8 4 0 From municipalities 4 8 7 0 Other issuers, not stock

Net Gains (Losses) on Other Equity Investments 4 8 9 4 Net gains (losses) on equity investments (significant influence) 4 8 9 6 Net gains (losses) on equity investments (control)

Gains and Losses from Foreign Exchange 4 9 0 1 Gains from revaluation of foreign exchange 4 9 0 2 Other gains from foreign exchange 4 9 1 1 Losses from revaluation of foreign exchange 4 9 1 2 Other losses from foreign exchange

Net Gains (Losses) from Repurchase Operations 4 9 1 6 Net gains (losses) from repurchase operations 4 9 1 7 Net gains (losses) from custody operations

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Income/Expense Related to Securitization and Servicing 4 9 2 5 Amortization expense on servicing rights 4 9 2 6 Servicing for others - Income 4 9 2 7 Servicing for others - Expense

Dividend Income 4 9 3 1 Trading Securities 4 9 3 2 Available for Sale Securities 4 9 3 3 Other

Other 4 9 9 0 Other operating income 4 9 9 5 Other non operating income 4 9 9 7 Donations for operations, fixed assets & in-kind donations (MFI only) 4 9 9 8 Deferred donations (MFI only)

Operating Expenses Salaries and related costs 5 0 0 1 Wages & Salaries 5 0 0 2 Sick pay 5 0 0 3 Holiday pay 5 0 0 4 Employee benefits 5 0 0 5 Employee training 5 0 1 1 Maternity pay 5 0 1 2 Pensions 5 0 1 3 Health insurance 5 0 1 4 Unemployment insurance 5 0 2 1 Travel and entertaining 5 0 2 2 Training 5 0 2 3 Trade Union costs 5 0 2 4 Payroll related taxes 5 0 2 5 Meals 5 0 2 6 Travel to/from office 5 0 2 7 Other payroll related costs

Occupancy Expenses 5 0 5 1 Rent

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5 0 5 2 Building repairs and maintenance 5 0 5 3 Security (physical) 5 0 5 4 Electricity 5 0 5 5 Heating oil 5 0 5 6 Water 5 0 5 7 Cleaning (janitorial services) 5 0 5 8 Computer and equipment maintenance 5 0 5 9 Operating leases 5 0 6 0 Occupancy related taxes 5 0 8 1 Motor vehicle expenses 5 0 8 2 Insurance

Depreciation and Amortization 5 1 0 2 Buildings 5 1 0 3 Finance (capital) leases 5 1 0 4 Machinery and Equipment 5 1 0 5 Furniture & Fittings 5 1 0 6 Vehicles 5 1 0 7 Computers 5 1 0 8 Software 5 1 2 9 Other tangible assets depreciation/amortization 5 1 3 1 Goodwill 5 1 3 2 Patents/Trademarks 5 1 3 3 Concessions 5 1 3 9 Other intangible assets amortization

Professional Fees and Expenses 5 2 0 1 Audit 5 2 0 2 Data processing services 5 2 0 3 Legal costs 5 2 0 4 Other professional fees 5 2 0 5 Customs and freight forwarding costs 5 2 0 6 Lawyer services related fees 5 2 0 7 Securities related fees 5 2 0 8 Scholarship fees 5 2 0 9 Intellectual services related fees 5 2 1 0 Accommodation related fees 5 2 1 1 Consultant services

Other

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5 3 0 1 Telephone 5 3 0 2 Network 5 3 0 3 Postage 5 3 0 4 Stationery 5 3 0 5 Subscriptions and donations 5 3 0 6 Municipal services 5 3 0 7 Laundry 5 3 0 8 Entertainment expense 5 3 0 9 Fuel 5 3 1 0 Expandable supplies 5 3 2 1 Publications 5 3 2 2 Advertising & marketing 5 3 2 3 Printing and photocopying 5 3 2 4 Value added taxes 5 3 2 5 Other tax expenses 5 3 9 9 Miscellaneous expenses 5 4 0 0 Travel expenses and per diems 5 4 0 1 Impairment of assets 5 5 0 1 Current tax 5 5 1 1 Deferred tax expensed in the current period 5 5 2 2 Gain on disposal of property, plant and equipment 5 5 2 3 Loss on disposal of property, plant and equipment

Provisions for Losses 5 6 0 1 Specific provisions for loan losses 5 6 1 0 General provisions for loan losses 5 6 1 1 Provision for losses on interbank deposits with financial institutions 5 6 1 2 Provision for losses on sale and repurchase operations 5 6 1 3 Provision for losses on trading securities 5 6 1 4 Provision for losses on available for sale securities 5 6 1 5 Provision for losses on securities held to maturity 5 6 1 6 Provision for losses on bank receivables on acceptances and bills of

exchange outstanding 5 6 1 7 Provision for losses on assets for resale 5 6 1 8 Provision for losses on interest receivable 5 6 1 9 Provision for losses on off-balance sheet items 5 6 2 0 Other provisions expense 5 6 2 1 Provision for losses on equity investments in associates (significant

influence) 5 6 2 2 Provision for losses on equity investments in subsidiaries 5 6 2 3 Provision for losses on loans purchased for trade 5 6 2 4 Provision for losses based on revaluation reserves for servicing rights

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Non-Operating and Extraordinary Expenses 5 6 4 1 Non-operating expenses 5 6 4 3 Realization of other activities (MFI only) 5 6 5 1 Prior year adjustments 5 6 6 0 Extraordinary income 5 6 6 1 Extraordinary expenses

OFF BALANCE SHEET Guarantees Given to 9 0 1 0 Banks 9 0 2 0 Other financial institutions 9 0 3 0 Government 9 0 4 0 Municipalities 9 0 5 0 Companies 9 0 6 0 Natural persons 9 0 7 0 Other

Guarantees Received From 9 1 1 0 Banks 9 1 2 0 Other financial institutions 9 1 3 0 Government 9 1 4 0 Municipalities 9 1 5 0 Companies 9 1 6 0 Natural persons 9 1 7 0 Other

Letters of Credit 9 2 1 0 Confirmed 9 2 2 0 Uncovered

Bills of Exchange 9 3 1 0 Issued

Credit Obligations Given 9 4 1 0 Banks 9 4 2 0 Other

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Credit Obligations Received 9 5 1 0 Banks 9 5 2 0 Other 9 5 3 0 Custody operations

Loans Written Off 9 6 1 0 Principal 9 6 1 5 Interest 9 6 2 0 Accrued Interest

Collateral Received 9 7 1 0 Property 9 7 2 0 Securities 9 7 3 0 Other 9 7 4 0 Given

Financial Derivative Contracts Held for Trading (Detailed Active Accounts)

9 7 5 1 Interest Rate Related Financial Derivative Contracts 9 7 5 2 Foreign exchange rate related derivative contracts 9 7 5 3 Financial derivative contracts that relate to price of equity securities

9 7 5 4 Other financial derivative contracts that meet the derivative definition in accordance with IAS 39

Financial Derivative Contracts Held as Collateral (Detailed Active Accounts)

9 7 5 5 Interest Rate Related Financial Derivative Contracts 9 7 5 6 Foreign exchange rate related derivative contracts 9 7 5 7 Financial derivative contracts that relate to price of equity securities

9 7 5 8 Other financial derivative contracts that meet the derivative definition in accordance with IAS 39

9 7 5 9 Financial derivative contracts (counter item to detailed inactive accounts)

Financial Derivative Contracts Held for Trading (Detailed Inactive Accounts)

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9 7 6 0 Interest Rate Related Financial Derivative Contracts 9 7 6 1 Foreign exchange rate related derivative contracts 9 7 6 2 Financial derivative contracts that relate to price of equity securities

9 7 6 3 Other financial derivative contracts that meet the derivative definition in accordance with IAS 39

Financial Derivative Contracts Held as Collateral (Detailed Inactive Accounts)

9 7 6 4 Interest Rate Related Financial Derivative Contracts 9 7 6 5 Foreign exchange rate related derivative contracts 9 7 6 6 Financial derivative contracts that relate to price of equity securities

9 7 6 7 Other financial derivative contracts that meet the derivative definition in accordance with IAS 39

9 7 6 8 Financial derivative contracts (counter item to detailed active accounts) 9 7 6 9 Other credit off balance sheet items in domestic currency 9 7 7 0 Other credit off balance sheet items in foreign currency

Assets Held in Trust 9 8 1 0 Securities and valuables of clients for safekeeping 9 8 2 0 Other assets held for safekeeping 9 8 3 0 Managed securities 9 8 4 0 Managed other assets - including Agency loans 9 9 0 0 Memorandum Account 9 9 1 0 Memorandum Account 9 9 2 0 Memorandum Account 9 9 3 0 Memorandum Account 9 9 4 0 Memorandum Account 9 9 5 0 Memorandum Account 9 9 6 0 Memorandum Account 9 9 7 0 Memorandum Account 9 9 8 0 Memorandum Account 9 9 9 0 Other debit off balance sheet items in domestic currency 9 9 9 1 Other debit off balance sheet items in foreign currency