### NN 85/2018 (24.9.2018.), Odluka o izmjenama i dopunama Odluke o supervizorskim izvještajima kreditnih institucija

HRVATSKA NARODNA BANKA

1684

Na temelju članka 146.c i članka 162. stavka 1. Zakona o kreditnim institucijama (»Narodne novine«, br. 159/2013., 19/2015., 102/2015. i 15/2018.) i članka 43. stavka 2. točke 9. Zakona o Hrvatskoj narodnoj banci (»Narodne novine«, br. 75/2008. i 54/2013.) guverner Hrvatske narodne banke donosi

ODLUKU

O IZMJENAMA I DOPUNAMA ODLUKE O SUPERVIZORSKIM IZVJEŠTAJIMA KREDITNIH INSTITUCIJA

Članak 1.

Članak 11. stavak 1. točka 5. Odluke o supervizorskim izvještajima kreditnih institucija (»Narodne novine«, br. 41A/2014., 127/2014., 67/2015., 119/2015., 7/2017., 44/2017. i 120/2017.) mijenja se i glasi:

»5) podatke za nekonsolidirane revidirane izvještaje (NR) i konsolidirane revidirane izvještaje (KR) iz članka 10. ove Odluke, i to u roku iz članka 163. Zakona o kreditnim institucijama.«.

Članak 2.

U točki 135.f podtočki 5. Upute za sastavljanje i dostavljanje supervizorskih izvještaja kreditnih institucija, koja je sastavni dio Odluke o supervizorskim izvještajima kreditnih institucija, riječi »Osobe koje s kreditnom institucijom imaju ugovore o radu sklopljene uz posebne uvjete« zamjenjuju se riječima »Osobe odgovorne za rad kontrolne funkcije, za poslovanje s pravnim osobama, za rad sa stanovništvom, za poslovanje riznice i za sprječavanje pranja novca«.

Članak 3.

U prilogu pod naslovom »Tablice za dostavljanje supervizorskih izvještaja KOKI (tag)« brišu se tablice 5., 6., 7., 8. i 9.

Članak 4.

U prilogu pod naslovom »Tablice s pravilima za sastavljanje supervizorskih izvještaja«, u Tablici 3. redci koji se odnose na pozicije 7244 i 7245 mijenjaju se i glase:

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tablica 3: Izvještaj RS4 – Izvještaj o izloženosti kreditnom riziku po rizičnim skupinama | | |  | Izvješće | Sektor | P porezni broj | Država | Instru-ment | Portfelj | Rizična skupina | Vrsta iznosa  + | Vrsta iznosa – |  | Izračun |
|  | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
|  | RS4 | 7244 |  |  |  |  |  |  |  |  |  |  | RS4(P1244 + … + P6244) |
|  | RS4 | 7245 |  |  |  |  |  |  |  |  |  |  | RS4(P1245 + … + P6245) |

Obrazac u Tablici 7. mijenja se i glasi:

![](/files/_web/sluzbeni-dio/2018/130179/images/105412.jpg)

U pravilima za sastavljanje izvještaja u Tablici 7. redci koji se odnose na pozicije 1010, 2010, 3010, 4010, 5010, 6010, 7010 i 8010 mijenjaju se i glase:

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tablica 7: Izvještaj MIKI3 – Izvještaj o materijalnoj imovini | | | | Izvješće | Instrument | Portfelj | Stjecanje imovine | Korištenje imovine | Dani stjecanja | Vrsta iznosa  + | Vrsta iznosa  - |  | Izračun |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| Ulaganja radi poboljšanja nekretnina i opreme u operativnom najmu | MIKI3 | 1010 |  | AM | A1005 | XXX | \* | 02 | \* | 01 | 05 |  |
| MIKI3 | 2010 | AM | A1005 | XXX | \* | 01 | \* | 01 | 05 |
| MIKI3 | 3010 |  |  |  |  |  |  |  |  |
| MIKI3 | 4010 | AM | A1005 | DIP, GOP | \* | \* | \* | 10 | 05 |
| MIKI3 | 5010 |  |  |  |  |  |  |  |  |
| MIKI3 | 6010 |  |  |  |  |  |  |  |  | MIKI3(P1010 + P2010 + P3010 + P4010 + P5010) |
| MIKI3 | 7010 |  |  |  |  |  |  |  |  |  |
| MIKI3 | 8010 |  |  |  |  |  |  |  |  |

U pravilima za sastavljanje izvještaja u Tablici 12. redci koji se odnose na pozicije 1084, 2084, 3084, 4084, 5084, 6084, 7084, 8084, 9084, 1085, 2085, 3085, 4085, 5085, 6085, 7085, 8085 i 9085, na stranicama A, B, C i D mijenjaju se i glase:

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tablica 12: Izvještaj DNP1 – Izvještaj o dospjelim nenaplaćenim  potraživanjima | | | |  | Izvješće | Sektor | P porezni broj | Država | Instrument | Portfelj | Vremenski razred | Vrsta iznosa  + |  | Izračun |
|  |  |  |  |  | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |  | 9 |
| PORTFELJ GRUPA ZA OTUĐENJE NAMIJENJENIH PRODAJI | DNP1 | A | 1084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1000 | 18, 19 |  |  |
|  | DNP1 | A | 2084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1001 | 18, 19 |  |  |
|  | DNP1 | A | 3084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1002 | 18, 19 |  |  |
|  | DNP1 | A | 4084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1003 | 18, 19 |  |  |
|  | DNP1 | A | 5084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1004 | 18, 19 |  |  |
|  | DNP1 | A | 6084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1005 | 18, 19 |  |  |
|  | DNP1 | A | 7084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1006 | 18, 19 |  |  |
|  | DNP1 | A | 8084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1007 | 18, 19 |  |  |
|  | DNP1 | A | 9084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1008 | 18, 19 |  |  |
|  | DNP1 | B | 1084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1009 | 18, 19 |  |  |
|  | DNP1 | B | 2084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1010 | 18, 19 |  |  |
|  | DNP1 | B | 3084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1011 | 18, 19 |  |  |
|  | DNP1 | B | 4084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1012 | 18, 19 |  |  |
|  | DNP1 | B | 5084 |  |  |  |  |  |  |  |  |  |  | DNP1([A]P1084 + … + [B]P4084) |
| OSTALA IMOVINA | DNP1 | A | 1085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1000 | 18, 19 |  |  |
|  | DNP1 | A | 1085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1000 | 18, 19 |  |  |
|  | DNP1 | A | 2085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1001 | 18, 19 |  |  |
|  | DNP1 | A | 2085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1001 | 18, 19 |  |  |
|  | DNP1 | A | 3085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1002 | 18, 19 |  |  |
|  | DNP1 | A | 3085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1002 | 18, 19 |  |  |
|  | DNP1 | A | 4085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1003 | 18, 19 |  |  |
|  | DNP1 | A | 4085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1003 | 18, 19 |  |  |
|  | DNP1 | A | 5085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1004 | 18, 19 |  |  |
|  | DNP1 | A | 5085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1004 | 18, 19 |  |  |
|  | DNP1 | A | 6085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1005 | 18, 19 |  |  |
|  | DNP1 | A | 6085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1005 | 18, 19 |  |  |
|  | DNP1 | A | 7085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1006 | 18, 19 |  |  |
|  | DNP1 | A | 7085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1006 | 18, 19 |  |  |
|  | DNP1 | A | 8085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1007 | 18, 19 |  |  |
|  | DNP1 | A | 8085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1007 | 18, 19 |  |  |
|  | DNP1 | A | 9085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1008 | 18, 19 |  |  |
|  | DNP1 | A | 9085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1008 | 18, 19 |  |  |
|  | DNP1 | B | 1085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1009 | 18, 19 |  |  |
|  | DNP1 | B | 1085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1009 | 18, 19 |  |  |
|  | DNP1 | B | 2085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1010 | 18, 19 |  |  |
|  | DNP1 | B | 2085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1010 | 18, 19 |  |  |
|  | DNP1 | B | 3085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1011 | 18, 19 |  |  |
|  | DNP1 | B | 3085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1011 | 18, 19 |  |  |
|  | DNP1 | B | 4085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1012 | 18, 19 |  |  |
|  | DNP1 | B | 4085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1012 | 18, 19 |  |  |
|  | DNP1 | B | 5085 |  |  |  |  |  |  |  |  |  |  | DNP1([A]P1085 + … + [B]P4085) |
| PORTFELJ GRUPA ZA OTUĐENJE NAMIJENJENIH PRODAJI | DNP1 | C | 1084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1000 | 02, 04 |  |  |
|  | DNP1 | C | 2084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1001 | 02, 04 |  |  |
|  | DNP1 | C | 3084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1002 | 02, 04 |  |  |
|  | DNP1 | C | 4084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1003 | 02, 04 |  |  |
|  | DNP1 | C | 5084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1004 | 02, 04 |  |  |
|  | DNP1 | C | 6084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1005 | 02, 04 |  |  |
|  | DNP1 | C | 7084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1006 | 02, 04 |  |  |
|  | DNP1 | C | 8084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1007 | 02, 04 |  |  |
|  | DNP1 | C | 9084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1008 | 02, 04 |  |  |
|  | DNP1 | D | 1084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1009 | 02, 04 |  |  |
|  | DNP1 | D | 2084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1010 | 02, 04 |  |  |
|  | DNP1 | D | 3084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1011 | 02, 04 |  |  |
|  | DNP1 | D | 4084 |  | AE | \* | \* | \* | A02\*, A03\*, A04\*, A05\*, A0601, A0603, A0701, A9993, A9998, A9999 | DIP, GOP | V1012 | 02, 04 |  |  |
|  | DNP1 | D | 5084 |  |  |  |  |  |  |  |  |  |  | DNP1([C]P1084 + … + [D]P4084) |
| OSTALA IMOVINA | DNP1 | C | 1085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1000 | 02, 04 |  |  |
|  | DNP1 | C | 1085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1000 | 02, 04 |  |  |
|  | DNP1 | C | 2085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1001 | 02, 04 |  |  |
|  | DNP1 | C | 2085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1001 | 02, 04 |  |  |
|  | DNP1 | C | 3085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1002 | 02, 04 |  |  |
|  | DNP1 | C | 3085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1002 | 02, 04 |  |  |
|  | DNP1 | C | 4085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1003 | 02, 04 |  |  |
|  | DNP1 | C | 4085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1003 | 02, 04 |  |  |
|  | DNP1 | C | 5085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1004 | 02, 04 |  |  |
|  | DNP1 | C | 5085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1004 | 02, 04 |  |  |
|  | DNP1 | C | 6085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1005 | 02, 04 |  |  |
|  | DNP1 | C | 6085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1005 | 02, 04 |  |  |
|  | DNP1 | C | 7085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1006 | 02, 04 |  |  |
|  | DNP1 | C | 7085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1006 | 02, 04 |  |  |
|  | DNP1 | C | 8085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1007 | 02, 04 |  |  |
|  | DNP1 | C | 8085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1007 | 02, 04 |  |  |
|  | DNP1 | C | 9085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1008 | 02, 04 |  |  |
|  | DNP1 | C | 9085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1008 | 02, 04 |  |  |
|  | DNP1 | D | 1085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1009 | 02, 04 |  |  |
|  | DNP1 | D | 1085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1009 | 02, 04 |  |  |
|  | DNP1 | D | 2085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1010 | 02, 04 |  |  |
|  | DNP1 | D | 2085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1010 | 02, 04 |  |  |
|  | DNP1 | D | 3085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1011 | 02, 04 |  |  |
|  | DNP1 | D | 3085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1011 | 02, 04 |  |  |
|  | DNP1 | D | 4085 |  | AE | \* | \* | \* | A0401, A0402, A0404, A0502 | UPO, UPD, UZP, ZFM, ZFV, ZNT, ZUI, FOS | V1012 | 02, 04 |  |  |
|  | DNP1 | D | 4085 |  | AE | \* | \* | \* | A0601, A9993, A9999 | XXX | V1012 | 02, 04 |  |  |
|  | DNP1 | D | 5085 |  |  |  |  |  |  |  |  |  |  | DNP1([C]P1085 + … + [D]P4085) |

U obrascu u Tablici 13. redak koji se odnosi na stupce 1018, 2018, 3018, 4018, 5018, 6018, 7018, 8018 i 9018 na stranicama A i B mijenja se i glasi:

![](/files/_web/sluzbeni-dio/2018/130179/images/105665.jpg)

Pravila za sastavljanje izvještaja u Tablici 13. mijenjaju se i glase:

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tablica 13: Izvještaj ROC2 – Izvještaj o preostalom dospijeću potraživanja i obveza | | | |  | Izvješće | P matični broj | Država | Sektor nere-zidenta | Instrument | Portfelj | Izvorno dospijeće | Vremenski razred | Vrsta iznosa  + | Vrsta iznosa  - |  | Izračun |
|  | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |  | 11 |
| Novčana sredstva, novčana potraživanja i obveze u središnjim bankama i ostali depoziti po viđenju | ROC2 | A | 1001 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1002 + [A]P1003 + [A]P1004) |
|  | ROC2 | A | 2001 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3001 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4001 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5001 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6001 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7001 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8001 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9001 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1001 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2001 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3001 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4001 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 5001 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1001 + … + P[B]P4001) |
| Novac u blagajni | ROC2 | A | 1002 |  | AA | \* | \* | \* | A0101 | XXX | \* | \* | 01 |  |  |  |
|  | ROC2 | A | 2002 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3002 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4002 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5002 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6002 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7002 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8002 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9002 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1002 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2002 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3002 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4002 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 5002 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1002 + … + P[B]P4002) |
| Novčana potraživanja i obveze u središnjim bankama | ROC2 | A | 1003 |  | AA | \* | \* | \* | A0201, A0202 | ATR | 0 | \* | 01, 03, 04, 72 | 05 |  |  |
|  | ROC2 | A | 1003 |  | AA | 3269817 | HR | \* | A0206, A0231 | \* | 0 | \* | 01, 02, 03, 04, 08, 10, 12, 72 | 05, 06, 07 |  |  |
|  | ROC2 | A | 1003 |  | AA | \* | NIJE (HR) | 121\* | A0206, A0231 | \* | 0 | \* | 01, 02, 03, 04, 08, 10, 12, 72 | 05, 06, 07 |  |  |
|  | ROC2 | A | 2003 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3003 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4003 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5003 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6003 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7003 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8003 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9003 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1003 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2003 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3003 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4003 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 5003 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1003 + … + P[B]P4003) |
| Ostali depoziti po viđenju | ROC2 | A | 1004 |  | AA | matični brojevi kreditnih institucija u RH | HR | \* | od A0206 do A0233 | \* | 0 | \* | 01, 02, 03, 04, 08, 10, 12, 72 | 05, 06, 07 |  |  |
|  | ROC2 | A | 1004 |  | AA | \* | NIJE (HR) | 122\* | od A0206 do A0233 | \* | 0 | \* | 01, 02, 03, 04, 08, 10, 12, 72 | 05, 06, 07 |  |  |
|  | ROC2 | A | 2004 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3004 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4004 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5004 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6004 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7004 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8004 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9004 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1004 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2004 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3004 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4004 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 5004 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1004 + … + P[B]P4004) |
| Financijska imovina koja se drži radi trgovanja | ROC2 | A | 1005 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1006 + [A]P1007 + [A]P1008) |
|  | ROC2 | A | 2005 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P2006 + [A]P2007 + [A]P2008) |
|  | ROC2 | A | 3005 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P3006 + [A]P3007 + [A]P3008) |
|  | ROC2 | A | 4005 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P4006 + [A]P4007 + [A]P4008) |
|  | ROC2 | A | 5005 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P5006 + [A]P5007 + [A]P5008) |
|  | ROC2 | A | 6005 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P6006 + [A]P6007 + [A]P6008) |
|  | ROC2 | A | 7005 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P7006 + [A]P7007 + [A]P7008) |
|  | ROC2 | A | 8005 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P8006 + [A]P8007 + [A]P8008) |
|  | ROC2 | A | 9005 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P9006 + [A]P9007 + [A]P9008) |
|  | ROC2 | B | 1005 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P1006 + [B]P1007 + [B]P1008) |
|  | ROC2 | B | 2005 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P2006 + [B]P2007 + [B]P2008) |
|  | ROC2 | B | 3005 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P3006 + [B]P3007 + [B]P3008) |
|  | ROC2 | B | 4005 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4006 + [B]P4007 + [B]P4008) |
|  | ROC2 | B | 5005 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1005 + … + P[B]P4005) |
| Izvedenice | ROC2 | A | 1006 |  | AD | \* | \* | \* | od A0501 do A0506 | TRG | \* | V1000 | 18, 19 | 06 |  |  |
|  | ROC2 | A | 2006 |  | AD | \* | \* | \* | od A0501 do A0506 | TRG | \* | V1001 | 18, 19 | 06 |  |  |
|  | ROC2 | A | 3006 |  | AD | \* | \* | \* | od A0501 do A0506 | TRG | \* | V1002 | 18, 19 | 06 |  |  |
|  | ROC2 | A | 4006 |  | AD | \* | \* | \* | od A0501 do A0506 | TRG | \* | V1003 | 18, 19 | 06 |  |  |
|  | ROC2 | A | 5006 |  | AD | \* | \* | \* | od A0501 do A0506 | TRG | \* | V1004 | 18, 19 | 06 |  |  |
|  | ROC2 | A | 6006 |  | AD | \* | \* | \* | od A0501 do A0506 | TRG | \* | V1005 | 18, 19 | 06 |  |  |
|  | ROC2 | A | 7006 |  | AD | \* | \* | \* | od A0501 do A0506 | TRG | \* | V1006 | 18, 19 | 06 |  |  |
|  | ROC2 | A | 8006 |  | AD | \* | \* | \* | od A0501 do A0506 | TRG | \* | V1007 | 18, 19 | 06 |  |  |
|  | ROC2 | A | 9006 |  | AD | \* | \* | \* | od A0501 do A0506 | TRG | \* | V1008 | 18, 19 | 06 |  |  |
|  | ROC2 | B | 1006 |  | AD | \* | \* | \* | od A0501 do A0506 | TRG | \* | V1009 | 18, 19 | 06 |  |  |
|  | ROC2 | B | 2006 |  | AD | \* | \* | \* | od A0501 do A0506 | TRG | \* | V1010 | 18, 19 | 06 |  |  |
|  | ROC2 | B | 3006 |  | AD | \* | \* | \* | od A0501 do A0506 | TRG | \* | V1011 | 18, 19 | 06 |  |  |
|  | ROC2 | B | 4006 |  | AD | \* | \* | \* | od A0501 do A0506 | TRG | \* | V1012 | 18, 19 | 06 |  |  |
|  | ROC2 | B | 5006 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1006 + … + P[B]P4006) |
| Vlasnički instrumenti | ROC2 | A | 1007 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2007 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3007 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4007 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5007 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6007 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7007 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8007 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9007 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1007 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2007 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3007 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4007 |  | AA | \* | \* | \* | A0401, A0402, A0403, A0404 | TRG | \* | \* | 10, 03, 04, 72 | 06 |  |  |
|  | ROC2 | B | 5007 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1007 + … + P[B]P4007) |
| Dužnički instrumenti | ROC2 | A | 1008 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | TRG | \* | V1000 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 1008 |  | AA | matični brojevi kreditnih institucija u RH | HR | \* | od A0206 do A0233 | TRG | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 1008 |  | AA | \* | NIJE (HR) | 122\* | od A0206 do A0233 | TRG | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 1008 |  | AA | 3269817 | HR | \* | A0206, A0231 | TRG | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 1008 |  | AA | \* | NIJE (HR) | 121\* | A0206, A0231 | TRG | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 2008 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | TRG | \* | V1001 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 3008 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | TRG | \* | V1002 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 4008 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | TRG | \* | V1003 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 5008 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | TRG | \* | V1004 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 6008 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | TRG | \* | V1005 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 7008 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | TRG | \* | V1006 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 8008 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | TRG | \* | V1007 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 9008 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | TRG | \* | V1008 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | B | 1008 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | TRG | \* | V1009 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | B | 2008 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | TRG | \* | V1010 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | B | 3008 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | TRG | \* | V1011 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | B | 4008 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | TRG | \* | V1012 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | B | 5008 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1008 + … + P[B]P4008) |
| Financijska imovina kojom se ne trguje koja se obvezno mjeri po fer vrijednosti kroz dobit ili gubitak | ROC2 | A | 1009 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1010 + [A]P1011) |
|  | ROC2 | A | 2009 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P2010 + [A]P2011) |
|  | ROC2 | A | 3009 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P3010 + [A]P3011) |
|  | ROC2 | A | 4009 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P4010 + [A]P4011) |
|  | ROC2 | A | 5009 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P5010 + [A]P5011) |
|  | ROC2 | A | 6009 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P6010 + [A]P6011) |
|  | ROC2 | A | 7009 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P7010 + [A]P7011) |
|  | ROC2 | A | 8009 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P8010 + [A]P8011) |
|  | ROC2 | A | 9009 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P9010 + [A]P9011) |
|  | ROC2 | B | 1009 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P1010 + [B]P1011) |
|  | ROC2 | B | 2009 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P2010 + [B]P2011) |
|  | ROC2 | B | 3009 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P3010 + [B]P3011) |
|  | ROC2 | B | 4009 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4010 + [B]P4011) |
|  | ROC2 | B | 5009 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1009 + … + P[B]P4009) |
| Vlasnički instrumenti | ROC2 | A | 1010 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2010 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3010 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4010 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5010 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6010 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7010 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8010 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9010 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1010 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2010 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3010 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4010 |  | AA | \* | \* | \* | A0401, A0402, A0403, A0404 | FOB | \* | \* | 10, 03, 04, 72 | 06 |  |  |
|  | ROC2 | B | 5010 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1010 + … + P[B]P4010) |
| Dužnički instrumenti | ROC2 | A | 1011 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOB | \* | V1000 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 1011 |  | AA | matični brojevi kreditnih institucija u RH | HR | \* | od A0206 do A0233 | FOB | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 1011 |  | AA | \* | NIJE (HR) | 122\* | od A0206 do A0233 | FOB | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 1011 |  | AA | 3269817 | HR | \* | A0206, A0231 | FOB | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 1011 |  | AA | \* | NIJE (HR) | 121\* | A0206, A0231 | FOB | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 2011 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOB | \* | V1001 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 3011 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOB | \* | V1002 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 4011 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOB | \* | V1003 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 5011 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOB | \* | V1004 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 6011 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOB | \* | V1005 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 7011 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOB | \* | V1006 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 8011 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOB | \* | V1007 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 9011 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOB | \* | V1008 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | B | 1011 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOB | \* | V1009 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | B | 2011 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOB | \* | V1010 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | B | 3011 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOB | \* | V1011 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | B | 4011 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOB | \* | V1012 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | B | 5011 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1011 + … + P[B]P4011) |
| Financijska imovina po fer vrijednosti kroz dobit ili gubitak | ROC2 | A | 1012 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOP | \* | V1000 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 1012 |  | AA | matični brojevi kreditnih institucija u RH | HR | \* | od A0206 do A0233 | FOP | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 1012 |  | AA | \* | NIJE (HR) | 122\* | od A0206 do A0233 | FOP | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 1012 |  | AA | 3269817 | HR | \* | A0206, A0231 | FOP | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 1012 |  | AA | \* | NIJE (HR) | 121\* | A0206, A0231 | FOP | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 2012 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOP | \* | V1001 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 3012 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOP | \* | V1002 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 4012 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOP | \* | V1003 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 5012 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOP | \* | V1004 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 6012 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOP | \* | V1005 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 7012 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOP | \* | V1006 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 8012 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOP | \* | V1007 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | A | 9012 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOP | \* | V1008 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | B | 1012 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOP | \* | V1009 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | B | 2012 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOP | \* | V1010 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | B | 3012 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOP | \* | V1011 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | B | 4012 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOP | \* | V1012 | 18, 19, 72 | 06 |  |  |
|  | ROC2 | B | 5012 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1012 + … + P[B]P4012) |
| Financijska imovina po fer vrijednosti kroz ostalu sveobuhvatnu dobit | ROC2 | A | 1013 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1014 + [A]P1015) |
|  | ROC2 | A | 2013 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P2014 + [A]P2015) |
|  | ROC2 | A | 3013 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P3014 + [A]P3015) |
|  | ROC2 | A | 4013 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P4014 + [A]P4015) |
|  | ROC2 | A | 5013 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P5014 + [A]P5015) |
|  | ROC2 | A | 6013 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P6014 + [A]P6015) |
|  | ROC2 | A | 7013 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P7014 + [A]P7015) |
|  | ROC2 | A | 8013 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P8014 + [A]P8015) |
|  | ROC2 | A | 9013 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P9014 + [A]P9015) |
|  | ROC2 | B | 1013 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P1014 + [B]P1015) |
|  | ROC2 | B | 2013 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P2014 + [B]P2015) |
|  | ROC2 | B | 3013 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P3014 + [B]P3015) |
|  | ROC2 | B | 4013 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4014 + [B]P4015) |
|  | ROC2 | B | 5013 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1013 + … + P[B]P4013) |
| Vlasnički instrumenti | ROC2 | A | 1014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4014 |  | AA | \* | \* | \* | A0401, A0402, A0403, A0404 | FOS | \* | \* | 10, 03, 04, 72 | 05, 06 |  |  |
|  | ROC2 | B | 5014 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1014 + … + P[B]P4014) |
| Dužnički instrumenti | ROC2 | A | 1015 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOS | \* | V1000 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | A | 1015 |  | AA | matični brojevi kreditnih institucija u RH | HR | \* | od A0206 do A0233 | FOS | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 1015 |  | AA | \* | NIJE (HR) | 122\* | od A0206 do A0233 | FOS | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 1015 |  | AA | 3269817 | HR | \* | A0206, A0231 | FOS | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 1015 |  | AA | \* | NIJE (HR) | 121\* | A0206, A0231 | FOS | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 2015 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOS | \* | V1001 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | A | 3015 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOS | \* | V1002 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | A | 4015 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOS | \* | V1003 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | A | 5015 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOS | \* | V1004 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | A | 6015 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOS | \* | V1005 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | A | 7015 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOS | \* | V1006 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | A | 8015 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOS | \* | V1007 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | A | 9015 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOS | \* | V1008 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | B | 1015 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOS | \* | V1009 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | B | 2015 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOS | \* | V1010 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | B | 3015 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOS | \* | V1011 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | B | 4015 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0701, A9999 | FOS | \* | V1012 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | B | 5015 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1015 + … + P[B]P4015) |
| Financijska imovina po amortiziranom trošku | ROC2 | A | 1016 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0603, A0701, A9999 | ATR | \* | V1000 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | A | 1016 |  | AA | matični brojevi kreditnih institucija u RH | HR | \* | od A0206 do A0233 | ATR | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 1016 |  | AA | \* | NIJE (HR) | 122\* | od A0206 do A0233 | ATR | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 1016 |  | AA | 3269817 | HR | \* | A0206, A0231 | ATR | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 1016 |  | AA | \* | NIJE (HR) | 121\* | A0206, A0231 | ATR | 0 | \* | 05, 06, 07 | 01, 02, 03, 04, 08, 10, 12, 72 |  |  |
|  | ROC2 | A | 1016 |  | AA | \* | \* | \* | A0202 | ATR | >0 | \* | 01, 03, 04, 08, 10, 12, 72 | 05 |  |  |
|  | ROC2 | A | 1016 |  | AA | \* | \* | \* | A9998 | ATR | \* | \* | 02, 03, 04, 72 | 05, 06 |  |  |
|  | ROC2 | A | 2016 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0603, A0701, A9999 | ATR | \* | V1001 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | A | 3016 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0603, A0701, A9999 | ATR | \* | V1002 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | A | 4016 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0603, A0701, A9999 | ATR | \* | V1003 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | A | 5016 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0603, A0701, A9999 | ATR | \* | V1004 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | A | 6016 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0603, A0701, A9999 | ATR | \* | V1005 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | A | 7016 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0603, A0701, A9999 | ATR | \* | V1006 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | A | 8016 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0603, A0701, A9999 | ATR | \* | V1007 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | A | 9016 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0603, A0701, A9999 | ATR | \* | V1008 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | B | 1016 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0603, A0701, A9999 | ATR | \* | V1009 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | B | 2016 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0603, A0701, A9999 | ATR | \* | V1010 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | B | 3016 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0603, A0701, A9999 | ATR | \* | V1011 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | B | 4016 |  | AD | \* | \* | \* | od A0203 do A0233, od A0301 do A0308, A0603, A0701, A9999 | ATR | \* | V1012 | 18, 19, 72 | 05, 06 |  |  |
|  | ROC2 | B | 5016 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1016 + … + P[B]P4016) |
| Izvedenice – računovodstvo zaštite | ROC2 | A | 1017 |  | AD | \* | \* | \* | od A0501 do A0506 | ZFV, ZNT, ZUI, ZFM | \* | V1000 | 18, 19 | 06 |  |  |
|  | ROC2 | A | 2017 |  | AD | \* | \* | \* | od A0501 do A0506 | ZFV, ZNT, ZUI, ZFM | \* | V1001 | 18, 19 | 06 |  |  |
|  | ROC2 | A | 3017 |  | AD | \* | \* | \* | od A0501 do A0506 | ZFV, ZNT, ZUI, ZFM | \* | V1002 | 18, 19 | 06 |  |  |
|  | ROC2 | A | 4017 |  | AD | \* | \* | \* | od A0501 do A0506 | ZFV, ZNT, ZUI, ZFM | \* | V1003 | 18, 19 | 06 |  |  |
|  | ROC2 | A | 5017 |  | AD | \* | \* | \* | od A0501 do A0506 | ZFV, ZNT, ZUI, ZFM | \* | V1004 | 18, 19 | 06 |  |  |
|  | ROC2 | A | 6017 |  | AD | \* | \* | \* | od A0501 do A0506 | ZFV, ZNT, ZUI, ZFM | \* | V1005 | 18, 19 | 06 |  |  |
|  | ROC2 | A | 7017 |  | AD | \* | \* | \* | od A0501 do A0506 | ZFV, ZNT, ZUI, ZFM | \* | V1006 | 18, 19 | 06 |  |  |
|  | ROC2 | A | 8017 |  | AD | \* | \* | \* | od A0501 do A0506 | ZFV, ZNT, ZUI, ZFM | \* | V1007 | 18, 19 | 06 |  |  |
|  | ROC2 | A | 9017 |  | AD | \* | \* | \* | od A0501 do A0506 | ZFV, ZNT, ZUI, ZFM | \* | V1008 | 18, 19 | 06 |  |  |
|  | ROC2 | B | 1017 |  | AD | \* | \* | \* | od A0501 do A0506 | ZFV, ZNT, ZUI, ZFM | \* | V1009 | 18, 19 | 06 |  |  |
|  | ROC2 | B | 2017 |  | AD | \* | \* | \* | od A0501 do A0506 | ZFV, ZNT, ZUI, ZFM | \* | V1010 | 18, 19 | 06 |  |  |
|  | ROC2 | B | 3017 |  | AD | \* | \* | \* | od A0501 do A0506 | ZFV, ZNT, ZUI, ZFM | \* | V1011 | 18, 19 | 06 |  |  |
|  | ROC2 | B | 4017 |  | AD | \* | \* | \* | od A0501 do A0506 | ZFV, ZNT, ZUI, ZFM | \* | V1012 | 18, 19 | 06 |  |  |
|  | ROC2 | B | 5017 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1017 + … + P[B]P4017) |
| Promjene fer vrijednosti zaštićenih stavki kod zaštite portfelja od kamatnog rizika | ROC2 | A | 1018 |  | AA | \* | \* | \* | A0507 | XXX | \* | \* | 10 |  |  |  |
|  | ROC2 | A | 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 5018 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1018 + … + P[B]P4018) |
| Ulaganja u društva kćeri, zajedničke pothvate i pridružena društva | ROC2 | A | 1019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4019 |  | AA | \* | \* | \* | A0401, A0402, A0404 | UPO, UPD, UZP | \* | \* | 03, 04, 10 | 05, 06 |  |  |
|  | ROC2 | B | 5019 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1019 + … + P[B]P4019) |
| Materijalna imovina | ROC2 | A | 1020 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3020 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4020 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5020 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6020 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7020 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8020 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9020 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1020 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3020 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4020 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4021 + [B]P4022) |
|  | ROC2 | B | 5020 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1020 + … + P[B]P4020) |
| Nekretnine, postrojenja i oprema | ROC2 | A | 1021 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3021 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4021 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5021 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6021 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7021 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8021 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9021 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1021 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3021 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4021 |  | AA | \* | \* | \* | A0234, od A0902 do A0907 | XXX, NPO | \* | \* | 01, 10 | 05 |  |  |
|  | ROC2 | B | 5021 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1021 + … + P[B]P4021) |
| Ulaganje u nekretnine | ROC2 | A | 1022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4022 |  | AA | \* | \* | \* | od A0902 do A0907 | UUN | \* | \* | 10 | 05 |  |  |
|  | ROC2 | B | 5022 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1022 + … + P[B]P4022) |
| Nematerijalna imovina | ROC2 | A | 1023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4023 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4024 + [B]P4025) |
|  | ROC2 | B | 5023 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1023 + … + P[B]P4023) |
| Goodwill | ROC2 | A | 1024 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3024 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4024 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5024 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6024 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7024 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8024 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9024 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1024 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3024 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4024 |  | AA | \* | \* | \* | A1002 | XXX | \* | \* | 01 | 05 |  |  |
|  | ROC2 | B | 5024 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1024 + … + P[B]P4024) |
| Ostala nematerijalna imovina | ROC2 | A | 1025 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3025 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4025 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5025 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6025 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7025 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8025 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9025 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1025 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3025 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4025 |  | AA | \* | \* | \* | od A1003 do A1006 | XXX | \* | \* | 01 | 05 |  |  |
|  | ROC2 | B | 5025 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1025 + … + P[B]P4025) |
| Porezna imovina | ROC2 | A | 1026 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1027 + [A]P1028) |
|  | ROC2 | A | 2026 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P2027 + [A]P2028) |
|  | ROC2 | A | 3026 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P3027 + [A]P3028) |
|  | ROC2 | A | 4026 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P4027 + [A]P4028) |
|  | ROC2 | A | 5026 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P5027 + [A]P5028) |
|  | ROC2 | A | 6026 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P6027 + [A]P6028) |
|  | ROC2 | A | 7026 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P7027 + [A]P7028) |
|  | ROC2 | A | 8026 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P8027 + [A]P8028) |
|  | ROC2 | A | 9026 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P9027 + [A]P9028) |
|  | ROC2 | B | 1026 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P1027 + [B]P1028) |
|  | ROC2 | B | 2026 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P2027 + [B]P2028) |
|  | ROC2 | B | 3026 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P3027 + [B]P3028) |
|  | ROC2 | B | 4026 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4027 + [B]P4028) |
|  | ROC2 | B | 5026 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1026 + … + P[B]P4026) |
| Tekuća porezna imovina | ROC2 | A | 1027 |  | AD | \* | \* | \* | A0601 | XXX | \* | V1000 | 18 | 05 |  |  |
|  | ROC2 | A | 2027 |  | AD | \* | \* | \* | A0601 | XXX | \* | V1001 | 18 | 05 |  |  |
|  | ROC2 | A | 3027 |  | AD | \* | \* | \* | A0601 | XXX | \* | V1002 | 18 | 05 |  |  |
|  | ROC2 | A | 4027 |  | AD | \* | \* | \* | A0601 | XXX | \* | V1003 | 18 | 05 |  |  |
|  | ROC2 | A | 5027 |  | AD | \* | \* | \* | A0601 | XXX | \* | V1004 | 18 | 05 |  |  |
|  | ROC2 | A | 6027 |  | AD | \* | \* | \* | A0601 | XXX | \* | V1005 | 18 | 05 |  |  |
|  | ROC2 | A | 7027 |  | AD | \* | \* | \* | A0601 | XXX | \* | V1006 | 18 | 05 |  |  |
|  | ROC2 | A | 8027 |  | AD | \* | \* | \* | A0601 | XXX | \* | V1007 | 18 | 05 |  |  |
|  | ROC2 | A | 9027 |  | AD | \* | \* | \* | A0601 | XXX | \* | V1008 | 18 | 05 |  |  |
|  | ROC2 | B | 1027 |  | AD | \* | \* | \* | A0601 | XXX | \* | V1009 | 18 | 05 |  |  |
|  | ROC2 | B | 2027 |  | AD | \* | \* | \* | A0601 | XXX | \* | V1010 | 18 | 05 |  |  |
|  | ROC2 | B | 3027 |  | AD | \* | \* | \* | A0601 | XXX | \* | V1011 | 18 | 05 |  |  |
|  | ROC2 | B | 4027 |  | AD | \* | \* | \* | A0601 | XXX | \* | V1012 | 18 | 05 |  |  |
|  | ROC2 | B | 5027 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1027 + … + P[B]P4027) |
| Odgođena porezna imovina | ROC2 | A | 1028 |  | AD | \* | \* | \* | A0602 | XXX | \* | V1000 | 18 |  |  |  |
|  | ROC2 | A | 2028 |  | AD | \* | \* | \* | A0602 | XXX | \* | V1001 | 18 |  |  |  |
|  | ROC2 | A | 3028 |  | AD | \* | \* | \* | A0602 | XXX | \* | V1002 | 18 |  |  |  |
|  | ROC2 | A | 4028 |  | AD | \* | \* | \* | A0602 | XXX | \* | V1003 | 18 |  |  |  |
|  | ROC2 | A | 5028 |  | AD | \* | \* | \* | A0602 | XXX | \* | V1004 | 18 |  |  |  |
|  | ROC2 | A | 6028 |  | AD | \* | \* | \* | A0602 | XXX | \* | V1005 | 18 |  |  |  |
|  | ROC2 | A | 7028 |  | AD | \* | \* | \* | A0602 | XXX | \* | V1006 | 18 |  |  |  |
|  | ROC2 | A | 8028 |  | AD | \* | \* | \* | A0602 | XXX | \* | V1007 | 18 |  |  |  |
|  | ROC2 | A | 9028 |  | AD | \* | \* | \* | A0602 | XXX | \* | V1008 | 18 |  |  |  |
|  | ROC2 | B | 1028 |  | AD | \* | \* | \* | A0602 | XXX | \* | V1009 | 18 |  |  |  |
|  | ROC2 | B | 2028 |  | AD | \* | \* | \* | A0602 | XXX | \* | V1010 | 18 |  |  |  |
|  | ROC2 | B | 3028 |  | AD | \* | \* | \* | A0602 | XXX | \* | V1011 | 18 |  |  |  |
|  | ROC2 | B | 4028 |  | AD | \* | \* | \* | A0602 | XXX | \* | V1012 | 18 |  |  |  |
|  | ROC2 | B | 5028 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1028 + … + P[B]P4028) |
| Ostala imovina | ROC2 | A | 1029 |  | AD | \* | \* | \* | A9999 | XXX | \* | V1000 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | A | 1029 |  | AA | \* | \* | \* | A0102 | XXX | \* | \* | 01 |  |  |  |
|  | ROC2 | A | 2029 |  | AD | \* | \* | \* | A9999 | XXX | \* | V1001 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | A | 3029 |  | AD | \* | \* | \* | A9999 | XXX | \* | V1002 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | A | 4029 |  | AD | \* | \* | \* | A9999 | XXX | \* | V1003 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | A | 5029 |  | AD | \* | \* | \* | A9999 | XXX | \* | V1004 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | A | 6029 |  | AD | \* | \* | \* | A9999 | XXX | \* | V1005 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | A | 7029 |  | AD | \* | \* | \* | A9999 | XXX | \* | V1006 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | A | 8029 |  | AD | \* | \* | \* | A9999 | XXX | \* | V1007 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | A | 9029 |  | AD | \* | \* | \* | A9999 | XXX | \* | V1008 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | B | 1029 |  | AD | \* | \* | \* | A9999 | XXX | \* | V1009 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | B | 2029 |  | AD | \* | \* | \* | A9999 | XXX | \* | V1010 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | B | 3029 |  | AD | \* | \* | \* | A9999 | XXX | \* | V1011 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | B | 4029 |  | AD | \* | \* | \* | A9999 | XXX | \* | V1012 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | B | 4029 |  | AA | \* | \* | \* | A0702, A0703, od A0802 do A0807, A9992, A9993, A9996, A9997 | XXX | \* | \* | 01, 02, 03, 04, 08, 10, 12 | 05, 06, 07 |  |  |
|  | ROC2 | B | 5029 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1029 + … + P[B]P4029) |
| Dugotrajna imovina i grupe za otuđenje klasificirane kao namijenjene za prodaju | ROC2 | A | 1030 |  | AD | \* | \* | \* | A\* | DIP, GOP | \* | V1000 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | A | 2030 |  | AD | \* | \* | \* | A\* | DIP, GOP | \* | V1001 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | A | 3030 |  | AD | \* | \* | \* | A\* | DIP, GOP | \* | V1002 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | A | 4030 |  | AD | \* | \* | \* | A\* | DIP, GOP | \* | V1003 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | A | 5030 |  | AD | \* | \* | \* | A\* | DIP, GOP | \* | V1004 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | A | 6030 |  | AD | \* | \* | \* | A\* | DIP, GOP | \* | V1005 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | A | 7030 |  | AD | \* | \* | \* | A\* | DIP, GOP | \* | V1006 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | A | 8030 |  | AD | \* | \* | \* | A\* | DIP, GOP | \* | V1007 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | A | 9030 |  | AD | \* | \* | \* | A\* | DIP, GOP | \* | V1008 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | B | 1030 |  | AD | \* | \* | \* | A\* | DIP, GOP | \* | V1009 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | B | 2030 |  | AD | \* | \* | \* | A\* | DIP, GOP | \* | V1010 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | B | 3030 |  | AD | \* | \* | \* | A\* | DIP, GOP | \* | V1011 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | B | 4030 |  | AD | \* | \* | \* | A\* | DIP, GOP | \* | V1012 | 18, 19 | 05, 06 |  |  |
|  | ROC2 | B | 4030 |  | AA | \* | \* | \* | A0101, A0102, od A0401 do A0404, A0703, od A0802 do A0807, od A0902 do A0907, od A1002 do A1006, A9992, A9993, od A9996 do A9998 | DIP, GOP | \* | \* | 01, 02, 03, 04, 10 | 05, 06 |  |  |
|  | ROC2 | B | 5030 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1030 + … + P[B]P4030) |
| UKUPNO IMOVINA | ROC2 | A | 1031 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1001 + [A]P1005 + [A]P1009 + [A]P1012 + [A]P1013 + [A]P1016 + [A]P1017 + [A]P1018 + [A]P1019 + [A]P1023 + [A]P1026 + [A]P1029 + [A]P1030) |
|  | ROC2 | A | 2031 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P2001 + [A]P2005 + [A]P2009 + [A]P2012 + [A]P2013 + [A]P2016 + [A]P2017 + [A]P2018 + [A]P2019 + [A]P2023 + [A]P2026 + [A]P2029 + [A]P2030) |
|  | ROC2 | A | 3031 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P3001 + [A]P3005 + [A]P3009 + [A]P3012 + [A]P3013 + [A]P3016 + [A]P3017 + [A]P3018 + [A]P3019 + [A]P3023 + [A]P3026 + [A]P3029 + [A]P3030) |
|  | ROC2 | A | 4031 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P4001 + [A]P4005 + [A]P4009 + [A]P4012 + [A]P4013 + [A]P4016 + [A]P4017 + [A]P4018 + [A]P4019 + [A]P4023 + [A]P4026 + [A]P4029 + [A]P4030) |
|  | ROC2 | A | 5031 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P5001 + [A]P5005 + [A]P5009 + [A]P5012 + [A]P5013 + [A]P5016 + [A]P5017 + [A]P5018 + [A]P5019 + [A]P5023 + [A]P5026 + [A]P5029 + [A]P5030) |
|  | ROC2 | A | 6031 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P6001 + [A]P6005 + [A]P6009 + [A]P6012 + [A]P6013 + [A]P6016 + [A]P6017 + [A]P6018 + [A]P6019 + [A]P6023 + [A]P6026 + [A]P6029 + [A]P6030) |
|  | ROC2 | A | 7031 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P7001 + [A]P7005 + [A]P7009 + [A]P7012 + [A]P7013 + [A]P7016 + [A]P7017 + [A]P7018 + [A]P7019 + [A]P7023 + [A]P7026 + [A]P7029 + [A]P7030) |
|  | ROC2 | A | 8031 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P8001 + [A]P8005 + [A]P8009 + [A]P8012 + [A]P8013 + [A]P8016 + [A]P8017 + [A]P8018 + [A]P8019 + [A]P8023 + [A]P8026 + [A]P8029 + [A]P8030) |
|  | ROC2 | A | 9031 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P9001 + [A]P9005 + [A]P9009 + [A]P9012 + [A]P9013 + [A]P9016 + [A]P9017 + [A]P9018 + [A]P9019 + [A]P9023 + [A]P9026 + [A]P9029 + [A]P9030) |
|  | ROC2 | B | 1031 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P1001 + [B]P1005 + [B]P1009 + [B]P1012 + [B]P1013 + [B]P1016 + [B]P1017 + [B]P1018 + [B]P1019 + [B]P1023 + [B]P1026 + [B]P1029 + [B]P1030) |
|  | ROC2 | B | 2031 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P2001 + [B]P2005 + [B]P2009 + [B]P2012 + [B]P2013 + [B]P2016 + [B]P2017 + [B]P2018 + [B]P2019 + [B]P2023 + [B]P2026 + [B]P2029 + [B]P2030) |
|  | ROC2 | B | 3031 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P3001 + [B]P3005 + [B]P3009 + [B]P3012 + [B]P3013 + [B]P3016 + [B]P3017 + [B]P3018 + [B]P3019 + [B]P3023 + [B]P3026 + [B]P3029 + [B]P3030) |
|  | ROC2 | B | 4031 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4001 + [B]P4005 + [B]P4009 + [B]P4012 + [B]P4013 + [B]P4016 + [B]P4017 + [B]P4018 + [B]P4019 + [B]P4020 + [B]P4023 + [B]P4026 + [B]P4029 + [B]P4030) |
|  | ROC2 | B | 5031 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1031 + … + P[B]P4031) |
| Financijske obveze koje se drže radi trgovanja | ROC2 | A | 1032 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1033 + [A]P1034 + [A]P1035 + [A]P1036 + [A]P1037) |
|  | ROC2 | A | 2032 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P2033 + [A]P2034 + [A]P2035 + [A]P2036 + [A]P2037) |
|  | ROC2 | A | 3032 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P3033 + [A]P3034 + [A]P3035 + [A]P3036 + [A]P3037) |
|  | ROC2 | A | 4032 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P4033 + [A]P4034 + [A]P4035 + [A]P4036 + [A]P4037) |
|  | ROC2 | A | 5032 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P5033 + [A]P5034 + [A]P5035 + [A]P5036 + [A]P5037) |
|  | ROC2 | A | 6032 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P6033 + [A]P6034 + [A]P6035 + [A]P6036 + [A]P6037) |
|  | ROC2 | A | 7032 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P7033 + [A]P7034 + [A]P7035 + [A]P7036 + [A]P7037) |
|  | ROC2 | A | 8032 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P8033 + [A]P8034 + [A]P8035 + [A]P8036 + [A]P8037) |
|  | ROC2 | A | 9032 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P9033 + [A]P9034 + [A]P9035 + [A]P9036 + [A]P9037) |
|  | ROC2 | B | 1032 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P1033 + [B]P1034 + [B]P1035 + [B]P1036 + [B]P1037) |
|  | ROC2 | B | 2032 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P2033 + [B]P2034 + [B]P2035 + [B]P2036 + [B]P2037) |
|  | ROC2 | B | 3032 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P3033 + [B]P3034 + [B]P3035 + [B]P3036 + [B]P3037) |
|  | ROC2 | B | 4032 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4033 + [B]P4034 + [B]P4035 + [B]P4036 + [B]P4037) |
|  | ROC2 | B | 5032 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1032 + … + P[B]P4032) |
| Izvedenice | ROC2 | A | 1033 |  | AD | \* | \* | \* | od P0701 do P0706 | TRG | \* | V1000 | 18, 19 |  |  |  |
|  | ROC2 | A | 2033 |  | AD | \* | \* | \* | od P0701 do P0706 | TRG | \* | V1001 | 18, 19 |  |  |  |
|  | ROC2 | A | 3033 |  | AD | \* | \* | \* | od P0701 do P0706 | TRG | \* | V1002 | 18, 19 |  |  |  |
|  | ROC2 | A | 4033 |  | AD | \* | \* | \* | od P0701 do P0706 | TRG | \* | V1003 | 18, 19 |  |  |  |
|  | ROC2 | A | 5033 |  | AD | \* | \* | \* | od P0701 do P0706 | TRG | \* | V1004 | 18, 19 |  |  |  |
|  | ROC2 | A | 6033 |  | AD | \* | \* | \* | od P0701 do P0706 | TRG | \* | V1005 | 18, 19 |  |  |  |
|  | ROC2 | A | 7033 |  | AD | \* | \* | \* | od P0701 do P0706 | TRG | \* | V1006 | 18, 19 |  |  |  |
|  | ROC2 | A | 8033 |  | AD | \* | \* | \* | od P0701 do P0706 | TRG | \* | V1007 | 18, 19 |  |  |  |
|  | ROC2 | A | 9033 |  | AD | \* | \* | \* | od P0701 do P0706 | TRG | \* | V1008 | 18, 19 |  |  |  |
|  | ROC2 | B | 1033 |  | AD | \* | \* | \* | od P0701 do P0706 | TRG | \* | V1009 | 18, 19 |  |  |  |
|  | ROC2 | B | 2033 |  | AD | \* | \* | \* | od P0701 do P0706 | TRG | \* | V1010 | 18, 19 |  |  |  |
|  | ROC2 | B | 3033 |  | AD | \* | \* | \* | od P0701 do P0706 | TRG | \* | V1011 | 18, 19 |  |  |  |
|  | ROC2 | B | 4033 |  | AD | \* | \* | \* | od P0701 do P0706 | TRG | \* | V1012 | 18, 19 |  |  |  |
|  | ROC2 | B | 5033 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1033 + … + P[B]P4033) |
| Kratke pozicije | ROC2 | A | 1034 |  | AD | \* | \* | \* | P0601 | TRG | \* | V1000 | 18, 72 |  |  |  |
|  | ROC2 | A | 2034 |  | AD | \* | \* | \* | P0601 | TRG | \* | V1001 | 18, 72 |  |  |  |
|  | ROC2 | A | 3034 |  | AD | \* | \* | \* | P0601 | TRG | \* | V1002 | 18, 72 |  |  |  |
|  | ROC2 | A | 4034 |  | AD | \* | \* | \* | P0601 | TRG | \* | V1003 | 18, 72 |  |  |  |
|  | ROC2 | A | 5034 |  | AD | \* | \* | \* | P0601 | TRG | \* | V1004 | 18, 72 |  |  |  |
|  | ROC2 | A | 6034 |  | AD | \* | \* | \* | P0601 | TRG | \* | V1005 | 18, 72 |  |  |  |
|  | ROC2 | A | 7034 |  | AD | \* | \* | \* | P0601 | TRG | \* | V1006 | 18, 72 |  |  |  |
|  | ROC2 | A | 8034 |  | AD | \* | \* | \* | P0601 | TRG | \* | V1007 | 18, 72 |  |  |  |
|  | ROC2 | A | 9034 |  | AD | \* | \* | \* | P0601 | TRG | \* | V1008 | 18, 72 |  |  |  |
|  | ROC2 | B | 1034 |  | AD | \* | \* | \* | P0601 | TRG | \* | V1009 | 18, 72 |  |  |  |
|  | ROC2 | B | 2034 |  | AD | \* | \* | \* | P0601 | TRG | \* | V1010 | 18, 72 |  |  |  |
|  | ROC2 | B | 3034 |  | AD | \* | \* | \* | P0601 | TRG | \* | V1011 | 18, 72 |  |  |  |
|  | ROC2 | B | 4034 |  | AD | \* | \* | \* | P0601 | TRG | \* | V1012 | 18, 72 |  |  |  |
|  | ROC2 | B | 5034 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1034 + … + P[B]P4034) |
| Depoziti | ROC2 | A | 1035 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | TRG | \* | V1000 | 18, 72 |  |  |  |
|  | ROC2 | A | 2035 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | TRG | \* | V1001 | 18, 72 |  |  |  |
|  | ROC2 | A | 3035 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | TRG | \* | V1002 | 18, 72 |  |  |  |
|  | ROC2 | A | 4035 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | TRG | \* | V1003 | 18, 72 |  |  |  |
|  | ROC2 | A | 5035 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | TRG | \* | V1004 | 18, 72 |  |  |  |
|  | ROC2 | A | 6035 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | TRG | \* | V1005 | 18, 72 |  |  |  |
|  | ROC2 | A | 7035 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | TRG | \* | V1006 | 18, 72 |  |  |  |
|  | ROC2 | A | 8035 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | TRG | \* | V1007 | 18, 72 |  |  |  |
|  | ROC2 | A | 9035 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | TRG | \* | V1008 | 18, 72 |  |  |  |
|  | ROC2 | B | 1035 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | TRG | \* | V1009 | 18, 72 |  |  |  |
|  | ROC2 | B | 2035 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | TRG | \* | V1010 | 18, 72 |  |  |  |
|  | ROC2 | B | 3035 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | TRG | \* | V1011 | 18, 72 |  |  |  |
|  | ROC2 | B | 4035 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | TRG | \* | V1012 | 18, 72 |  |  |  |
|  | ROC2 | B | 5035 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1035 + … + P[B]P4035) |
| Izdani dužnički vrijednosni papiri | ROC2 | A | 1036 |  | AD | \* | \* | \* | P0501, P0502, P0505 | TRG | \* | V1000 | 18, 72 |  |  |  |
|  | ROC2 | A | 2036 |  | AD | \* | \* | \* | P0501, P0502, P0505 | TRG | \* | V1001 | 18, 72 |  |  |  |
|  | ROC2 | A | 3036 |  | AD | \* | \* | \* | P0501, P0502, P0505 | TRG | \* | V1002 | 18, 72 |  |  |  |
|  | ROC2 | A | 4036 |  | AD | \* | \* | \* | P0501, P0502, P0505 | TRG | \* | V1003 | 18, 72 |  |  |  |
|  | ROC2 | A | 5036 |  | AD | \* | \* | \* | P0501, P0502, P0505 | TRG | \* | V1004 | 18, 72 |  |  |  |
|  | ROC2 | A | 6036 |  | AD | \* | \* | \* | P0501, P0502, P0505 | TRG | \* | V1005 | 18, 72 |  |  |  |
|  | ROC2 | A | 7036 |  | AD | \* | \* | \* | P0501, P0502, P0505 | TRG | \* | V1006 | 18, 72 |  |  |  |
|  | ROC2 | A | 8036 |  | AD | \* | \* | \* | P0501, P0502, P0505 | TRG | \* | V1007 | 18, 72 |  |  |  |
|  | ROC2 | A | 9036 |  | AD | \* | \* | \* | P0501, P0502, P0505 | TRG | \* | V1008 | 18, 72 |  |  |  |
|  | ROC2 | B | 1036 |  | AD | \* | \* | \* | P0501, P0502, P0505 | TRG | \* | V1009 | 18, 72 |  |  |  |
|  | ROC2 | B | 2036 |  | AD | \* | \* | \* | P0501, P0502, P0505 | TRG | \* | V1010 | 18, 72 |  |  |  |
|  | ROC2 | B | 3036 |  | AD | \* | \* | \* | P0501, P0502, P0505 | TRG | \* | V1011 | 18, 72 |  |  |  |
|  | ROC2 | B | 4036 |  | AD | \* | \* | \* | P0501, P0502, P0505 | TRG | \* | V1012 | 18, 72 |  |  |  |
|  | ROC2 | B | 5036 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1036 + … + P[B]P4036) |
| Ostale financijske obveze | ROC2 | A | 1037 |  | AD | \* | \* | \* | P1002, P9998, P9999 | TRG | \* | V1000 | 18, 72 |  |  |  |
|  | ROC2 | A | 2037 |  | AD | \* | \* | \* | P1002, P9998, P9999 | TRG | \* | V1001 | 18, 72 |  |  |  |
|  | ROC2 | A | 3037 |  | AD | \* | \* | \* | P1002, P9998, P9999 | TRG | \* | V1002 | 18, 72 |  |  |  |
|  | ROC2 | A | 4037 |  | AD | \* | \* | \* | P1002, P9998, P9999 | TRG | \* | V1003 | 18, 72 |  |  |  |
|  | ROC2 | A | 5037 |  | AD | \* | \* | \* | P1002, P9998, P9999 | TRG | \* | V1004 | 18, 72 |  |  |  |
|  | ROC2 | A | 6037 |  | AD | \* | \* | \* | P1002, P9998, P9999 | TRG | \* | V1005 | 18, 72 |  |  |  |
|  | ROC2 | A | 7037 |  | AD | \* | \* | \* | P1002, P9998, P9999 | TRG | \* | V1006 | 18, 72 |  |  |  |
|  | ROC2 | A | 8037 |  | AD | \* | \* | \* | P1002, P9998, P9999 | TRG | \* | V1007 | 18, 72 |  |  |  |
|  | ROC2 | A | 9037 |  | AD | \* | \* | \* | P1002, P9998, P9999 | TRG | \* | V1008 | 18, 72 |  |  |  |
|  | ROC2 | B | 1037 |  | AD | \* | \* | \* | P1002, P9998, P9999 | TRG | \* | V1009 | 18, 72 |  |  |  |
|  | ROC2 | B | 2037 |  | AD | \* | \* | \* | P1002, P9998, P9999 | TRG | \* | V1010 | 18, 72 |  |  |  |
|  | ROC2 | B | 3037 |  | AD | \* | \* | \* | P1002, P9998, P9999 | TRG | \* | V1011 | 18, 72 |  |  |  |
|  | ROC2 | B | 4037 |  | AD | \* | \* | \* | P1002, P9998, P9999 | TRG | \* | V1012 | 18, 72 |  |  |  |
|  | ROC2 | B | 5037 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1037 + … + P[B]P4037) |
| Financijske obveze po fer vrijednosti kroz račun dobiti i gubitka | ROC2 | A | 1038 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1039 + [A]P1040 + [A]P1041) |
|  | ROC2 | A | 2038 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P2039 + [A]P2040 + [A]P3041) |
|  | ROC2 | A | 3038 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P3039 + [A]P3040 + [A]P4041) |
|  | ROC2 | A | 4038 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P4039 + [A]P4040 + [A]P5041) |
|  | ROC2 | A | 5038 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P5039 + [A]P5040 + [A]P6041) |
|  | ROC2 | A | 6038 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P6039 + [A]P6040 + [A]P7041) |
|  | ROC2 | A | 7038 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P7039 + [A]P7040 + [A]P8041) |
|  | ROC2 | A | 8038 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P8039 + [A]P8040 + [A]P9041) |
|  | ROC2 | A | 9038 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P9039 + [A]P9040 + [A]P1041) |
|  | ROC2 | B | 1038 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P1039 + [B]P1040 + [B]P2041) |
|  | ROC2 | B | 2038 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P2039 + [B]P2040 + [B]P3041) |
|  | ROC2 | B | 3038 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P3039 + [B]P3040 + [B]P4041) |
|  | ROC2 | B | 4038 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4039 + [B]P4040 + [B]P5041) |
|  | ROC2 | B | 5038 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1038 + … + P[B]P4038) |
| Depoziti | ROC2 | A | 1039 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | FOP | \* | V1000 | 18, 72 |  |  |  |
|  | ROC2 | A | 2039 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | FOP | \* | V1001 | 18, 72 |  |  |  |
|  | ROC2 | A | 3039 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | FOP | \* | V1002 | 18, 72 |  |  |  |
|  | ROC2 | A | 4039 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | FOP | \* | V1003 | 18, 72 |  |  |  |
|  | ROC2 | A | 5039 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | FOP | \* | V1004 | 18, 72 |  |  |  |
|  | ROC2 | A | 6039 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | FOP | \* | V1005 | 18, 72 |  |  |  |
|  | ROC2 | A | 7039 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | FOP | \* | V1006 | 18, 72 |  |  |  |
|  | ROC2 | A | 8039 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | FOP | \* | V1007 | 18, 72 |  |  |  |
|  | ROC2 | A | 9039 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | FOP | \* | V1008 | 18, 72 |  |  |  |
|  | ROC2 | B | 1039 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | FOP | \* | V1009 | 18, 72 |  |  |  |
|  | ROC2 | B | 2039 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | FOP | \* | V1010 | 18, 72 |  |  |  |
|  | ROC2 | B | 3039 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | FOP | \* | V1011 | 18, 72 |  |  |  |
|  | ROC2 | B | 4039 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | FOP | \* | V1012 | 18, 72 |  |  |  |
|  | ROC2 | B | 5039 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1039 + … + P[B]P4039) |
| Izdani dužnički vrijednosni papiri | ROC2 | A | 1040 |  | AD | \* | \* | \* | P0501, P0502, P0505 | FOP | \* | V1000 | 18, 72 |  |  |  |
|  | ROC2 | A | 2040 |  | AD | \* | \* | \* | P0501, P0502, P0505 | FOP | \* | V1001 | 18, 72 |  |  |  |
|  | ROC2 | A | 3040 |  | AD | \* | \* | \* | P0501, P0502, P0505 | FOP | \* | V1002 | 18, 72 |  |  |  |
|  | ROC2 | A | 4040 |  | AD | \* | \* | \* | P0501, P0502, P0505 | FOP | \* | V1003 | 18, 72 |  |  |  |
|  | ROC2 | A | 5040 |  | AD | \* | \* | \* | P0501, P0502, P0505 | FOP | \* | V1004 | 18, 72 |  |  |  |
|  | ROC2 | A | 6040 |  | AD | \* | \* | \* | P0501, P0502, P0505 | FOP | \* | V1005 | 18, 72 |  |  |  |
|  | ROC2 | A | 7040 |  | AD | \* | \* | \* | P0501, P0502, P0505 | FOP | \* | V1006 | 18, 72 |  |  |  |
|  | ROC2 | A | 8040 |  | AD | \* | \* | \* | P0501, P0502, P0505 | FOP | \* | V1007 | 18, 72 |  |  |  |
|  | ROC2 | A | 9040 |  | AD | \* | \* | \* | P0501, P0502, P0505 | FOP | \* | V1008 | 18, 72 |  |  |  |
|  | ROC2 | B | 1040 |  | AD | \* | \* | \* | P0501, P0502, P0505 | FOP | \* | V1009 | 18, 72 |  |  |  |
|  | ROC2 | B | 2040 |  | AD | \* | \* | \* | P0501, P0502, P0505 | FOP | \* | V1010 | 18, 72 |  |  |  |
|  | ROC2 | B | 3040 |  | AD | \* | \* | \* | P0501, P0502, P0505 | FOP | \* | V1011 | 18, 72 |  |  |  |
|  | ROC2 | B | 4040 |  | AD | \* | \* | \* | P0501, P0502, P0505 | FOP | \* | V1012 | 18, 72 |  |  |  |
|  | ROC2 | B | 5040 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1040 + … + P[B]P4040) |
| Ostale financijske obveze | ROC2 | A | 1041 |  | AD | \* | \* | \* | P1002, P9998, P9999 | FOP | \* | V1000 | 18, 72 |  |  |  |
|  | ROC2 | A | 2041 |  | AD | \* | \* | \* | P1002, P9998, P9999 | FOP | \* | V1001 | 18, 72 |  |  |  |
|  | ROC2 | A | 3041 |  | AD | \* | \* | \* | P1002, P9998, P9999 | FOP | \* | V1002 | 18, 72 |  |  |  |
|  | ROC2 | A | 4041 |  | AD | \* | \* | \* | P1002, P9998, P9999 | FOP | \* | V1003 | 18, 72 |  |  |  |
|  | ROC2 | A | 5041 |  | AD | \* | \* | \* | P1002, P9998, P9999 | FOP | \* | V1004 | 18, 72 |  |  |  |
|  | ROC2 | A | 6041 |  | AD | \* | \* | \* | P1002, P9998, P9999 | FOP | \* | V1005 | 18, 72 |  |  |  |
|  | ROC2 | A | 7041 |  | AD | \* | \* | \* | P1002, P9998, P9999 | FOP | \* | V1006 | 18, 72 |  |  |  |
|  | ROC2 | A | 8041 |  | AD | \* | \* | \* | P1002, P9998, P9999 | FOP | \* | V1007 | 18, 72 |  |  |  |
|  | ROC2 | A | 9041 |  | AD | \* | \* | \* | P1002, P9998, P9999 | FOP | \* | V1008 | 18, 72 |  |  |  |
|  | ROC2 | B | 1041 |  | AD | \* | \* | \* | P1002, P9998, P9999 | FOP | \* | V1009 | 18, 72 |  |  |  |
|  | ROC2 | B | 2041 |  | AD | \* | \* | \* | P1002, P9998, P9999 | FOP | \* | V1010 | 18, 72 |  |  |  |
|  | ROC2 | B | 3041 |  | AD | \* | \* | \* | P1002, P9998, P9999 | FOP | \* | V1011 | 18, 72 |  |  |  |
|  | ROC2 | B | 4041 |  | AD | \* | \* | \* | P1002, P9998, P9999 | FOP | \* | V1012 | 18, 72 |  |  |  |
|  | ROC2 | B | 5041 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1041 + … + P[B]P4041) |
| Financijske obveze mjerene po amortiziranom trošku | ROC2 | A | 1042 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1043 + [A]P1044 + [A]P1045) |
|  | ROC2 | A | 2042 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P2043 + [A]P2044 + [A]P2045) |
|  | ROC2 | A | 3042 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P3043 + [A]P3044 + [A]P3045) |
|  | ROC2 | A | 4042 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P4043 + [A]P4044 + [A]P4045) |
|  | ROC2 | A | 5042 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P5043 + [A]P5044 + [A]P5045) |
|  | ROC2 | A | 6042 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P6043 + [A]P6044 + [A]P6045) |
|  | ROC2 | A | 7042 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P7043 + [A]P7044 + [A]P7045) |
|  | ROC2 | A | 8042 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P8043 + [A]P8044 + [A]P8045) |
|  | ROC2 | A | 9042 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P9043 + [A]P9044 + [A]P9045) |
|  | ROC2 | B | 1042 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P1043 + [B]P1044 + [B]P1045) |
|  | ROC2 | B | 2042 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P2043 + [B]P2044 + [B]P2045) |
|  | ROC2 | B | 3042 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P3043 + [B]P3044 + [B]P3045) |
|  | ROC2 | B | 4042 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4043 + [B]P4044 + [B]P4045) |
|  | ROC2 | B | 5042 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1042 + … + P[B]P4042) |
| Depoziti | ROC2 | A | 1043 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | ATR | \* | V1000 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 2043 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | ATR | \* | V1001 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 3043 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | ATR | \* | V1002 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 4043 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | ATR | \* | V1003 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 5043 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | ATR | \* | V1004 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 6043 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | ATR | \* | V1005 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 7043 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | ATR | \* | V1006 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 8043 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | ATR | \* | V1007 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 9043 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | ATR | \* | V1008 | 18, 19, 72 |  |  |  |
|  | ROC2 | B | 1043 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | ATR | \* | V1009 | 18, 19, 72 |  |  |  |
|  | ROC2 | B | 2043 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | ATR | \* | V1010 | 18, 19, 72 |  |  |  |
|  | ROC2 | B | 3043 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | ATR | \* | V1011 | 18, 19, 72 |  |  |  |
|  | ROC2 | B | 4043 |  | AD | \* | \* | \* | od P0201 do P0205, od P0207 do P0213, P0301, P0302, P0506 | ATR | \* | V1012 | 18, 19, 72 |  |  |  |
|  | ROC2 | B | 5043 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1043 + … + P[B]P4043) |
| Izdani dužnički vrijednosni papiri | ROC2 | A | 1044 |  | AD | \* | \* | \* | P0501, P0502, P0505 | ATR | \* | V1000 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 2044 |  | AD | \* | \* | \* | P0501, P0502, P0505 | ATR | \* | V1001 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 3044 |  | AD | \* | \* | \* | P0501, P0502, P0505 | ATR | \* | V1002 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 4044 |  | AD | \* | \* | \* | P0501, P0502, P0505 | ATR | \* | V1003 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 5044 |  | AD | \* | \* | \* | P0501, P0502, P0505 | ATR | \* | V1004 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 6044 |  | AD | \* | \* | \* | P0501, P0502, P0505 | ATR | \* | V1005 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 7044 |  | AD | \* | \* | \* | P0501, P0502, P0505 | ATR | \* | V1006 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 8044 |  | AD | \* | \* | \* | P0501, P0502, P0505 | ATR | \* | V1007 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 9044 |  | AD | \* | \* | \* | P0501, P0502, P0505 | ATR | \* | V1008 | 18, 19, 72 |  |  |  |
|  | ROC2 | B | 1044 |  | AD | \* | \* | \* | P0501, P0502, P0505 | ATR | \* | V1009 | 18, 19, 72 |  |  |  |
|  | ROC2 | B | 2044 |  | AD | \* | \* | \* | P0501, P0502, P0505 | ATR | \* | V1010 | 18, 19, 72 |  |  |  |
|  | ROC2 | B | 3044 |  | AD | \* | \* | \* | P0501, P0502, P0505 | ATR | \* | V1011 | 18, 19, 72 |  |  |  |
|  | ROC2 | B | 4044 |  | AD | \* | \* | \* | P0501, P0502, P0505 | ATR | \* | V1012 | 18, 19, 72 |  |  |  |
|  | ROC2 | B | 5044 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1044 + … + P[B]P4044) |
| Ostale financijske obveze | ROC2 | A | 1045 |  | AD | \* | \* | \* | P0206, P0602, P1002, P9999 | ATR | \* | V1000 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 1045 |  | AA | \* | \* | \* | P9998 | ATR | \* | \* | 02, 03, 04, 72 |  |  |  |
|  | ROC2 | A | 2045 |  | AD | \* | \* | \* | P0206, P0602, P1002, P9999 | ATR | \* | V1001 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 3045 |  | AD | \* | \* | \* | P0206, P0602, P1002, P9999 | ATR | \* | V1002 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 4045 |  | AD | \* | \* | \* | P0206, P0602, P1002, P9999 | ATR | \* | V1003 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 5045 |  | AD | \* | \* | \* | P0206, P0602, P1002, P9999 | ATR | \* | V1004 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 6045 |  | AD | \* | \* | \* | P0206, P0602, P1002, P9999 | ATR | \* | V1005 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 7045 |  | AD | \* | \* | \* | P0206, P0602, P1002, P9999 | ATR | \* | V1006 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 8045 |  | AD | \* | \* | \* | P0206, P0602, P1002, P9999 | ATR | \* | V1007 | 18, 19, 72 |  |  |  |
|  | ROC2 | A | 9045 |  | AD | \* | \* | \* | P0206, P0602, P1002, P9999 | ATR | \* | V1008 | 18, 19, 72 |  |  |  |
|  | ROC2 | B | 1045 |  | AD | \* | \* | \* | P0206, P0602, P1002, P9999 | ATR | \* | V1009 | 18, 19, 72 |  |  |  |
|  | ROC2 | B | 2045 |  | AD | \* | \* | \* | P0206, P0602, P1002, P9999 | ATR | \* | V1010 | 18, 19, 72 |  |  |  |
|  | ROC2 | B | 3045 |  | AD | \* | \* | \* | P0206, P0602, P1002, P9999 | ATR | \* | V1011 | 18, 19, 72 |  |  |  |
|  | ROC2 | B | 4045 |  | AD | \* | \* | \* | P0206, P0602, P1002, P9999 | ATR | \* | V1012 | 18, 19, 72 |  |  |  |
|  | ROC2 | B | 5045 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1045 + … + P[B]P4045) |
| Izvedenice – računovodstvo zaštite | ROC2 | A | 1046 |  | AD | \* | \* | \* | od P0701 do P0706 | ZFV, ZNT, ZUI, ZFM | \* | V1000 | 18, 19 |  |  |  |
|  | ROC2 | A | 2046 |  | AD | \* | \* | \* | od P0701 do P0706 | ZFV, ZNT, ZUI, ZFM | \* | V1001 | 18, 19 |  |  |  |
|  | ROC2 | A | 3046 |  | AD | \* | \* | \* | od P0701 do P0706 | ZFV, ZNT, ZUI, ZFM | \* | V1002 | 18, 19 |  |  |  |
|  | ROC2 | A | 4046 |  | AD | \* | \* | \* | od P0701 do P0706 | ZFV, ZNT, ZUI, ZFM | \* | V1003 | 18, 19 |  |  |  |
|  | ROC2 | A | 5046 |  | AD | \* | \* | \* | od P0701 do P0706 | ZFV, ZNT, ZUI, ZFM | \* | V1004 | 18, 19 |  |  |  |
|  | ROC2 | A | 6046 |  | AD | \* | \* | \* | od P0701 do P0706 | ZFV, ZNT, ZUI, ZFM | \* | V1005 | 18, 19 |  |  |  |
|  | ROC2 | A | 7046 |  | AD | \* | \* | \* | od P0701 do P0706 | ZFV, ZNT, ZUI, ZFM | \* | V1006 | 18, 19 |  |  |  |
|  | ROC2 | A | 8046 |  | AD | \* | \* | \* | od P0701 do P0706 | ZFV, ZNT, ZUI, ZFM | \* | V1007 | 18, 19 |  |  |  |
|  | ROC2 | A | 9046 |  | AD | \* | \* | \* | od P0701 do P0706 | ZFV, ZNT, ZUI, ZFM | \* | V1008 | 18, 19 |  |  |  |
|  | ROC2 | B | 1046 |  | AD | \* | \* | \* | od P0701 do P0706 | ZFV, ZNT, ZUI, ZFM | \* | V1009 | 18, 19 |  |  |  |
|  | ROC2 | B | 2046 |  | AD | \* | \* | \* | od P0701 do P0706 | ZFV, ZNT, ZUI, ZFM | \* | V1010 | 18, 19 |  |  |  |
|  | ROC2 | B | 3046 |  | AD | \* | \* | \* | od P0701 do P0706 | ZFV, ZNT, ZUI, ZFM | \* | V1011 | 18, 19 |  |  |  |
|  | ROC2 | B | 4046 |  | AD | \* | \* | \* | od P0701 do P0706 | ZFV, ZNT, ZUI, ZFM | \* | V1012 | 18, 19 |  |  |  |
|  | ROC2 | B | 5046 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1046 + … + P[B]P4046) |
| Promjene fer vrijednosti zaštićenih stavki kod zaštite portfelja od kamatnog rizika | ROC2 | A | 1047 |  | AA | \* | \* | \* | P0708 | \* | \* | \* | 10 |  |  |  |
|  | ROC2 | A | 2047 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3047 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4047 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5047 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6047 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7047 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8047 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9047 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1047 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2047 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3047 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4047 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 5047 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1047 + … + P[B]P4047) |
| Rezervacije | ROC2 | A | 1048 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1049 + [A]P1050 + [A]P1051 + [A]P1052 + [A]P1053 + [A]P1054) |
|  | ROC2 | A | 2048 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P2049 + [A]P2050 + [A]P2051 + [A]P2052 + [A]P2053 + [A]P2054) |
|  | ROC2 | A | 3048 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P3049 + [A]P3050 + [A]P3051 + [A]P3052 + [A]P3053 + [A]P3054) |
|  | ROC2 | A | 4048 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P4049 + [A]P4050 + [A]P4051 + [A]P4052 + [A]P4053 + [A]P4054) |
|  | ROC2 | A | 5048 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P5049 + [A]P5050 + [A]P5051 + [A]P5052 + [A]P5053 + [A]P5054) |
|  | ROC2 | A | 6048 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P6049 + [A]P6050 + [A]P6051 + [A]P6052 + [A]P6053 + [A]P6054) |
|  | ROC2 | A | 7048 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P7049 + [A]P7050 + [A]P7051 + [A]P7052 + [A]P7053 + [A]P7054) |
|  | ROC2 | A | 8048 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P8049 + [A]P8050 + [A]P8051 + [A]P8052 + [A]P8053 + [A]P8054) |
|  | ROC2 | A | 9048 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P9049 + [A]P9050 + [A]P9051 + [A]P9052 + [A]P9053 + [A]P9054) |
|  | ROC2 | B | 1048 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P1049 + [B]P1050 + [B]P1051 + [B]P1052 + [B]P1053 + [B]P1054) |
|  | ROC2 | B | 2048 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P2049 + [B]P2050 + [B]P2051 + [B]P2052 + [B]P2053 + [B]P2054) |
|  | ROC2 | B | 3048 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P3049 + [B]P3050 + [B]P3051 + [B]P3052 + [B]P3053 + [B]P3054) |
|  | ROC2 | B | 4048 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4049 + [B]P4050 + [B]P4051 + [B]P4052 + [B]P4053 + [B]P4054) |
|  | ROC2 | B | 5048 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1048 + … + P[B]P4048) |
| Mirovine i ostale obveze pod pokroviteljstvom poslodavca nakon zaposlenja | ROC2 | A | 1049 |  | AA | \* | \* | \* | P0804 | XXX | \* | \* | 01 |  |  |  |
|  | ROC2 | A | 2049 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3049 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4049 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5049 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6049 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7049 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8049 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9049 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1049 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2049 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3049 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4049 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 5049 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1049 + … + P[B]P4049) |
| Ostale dugoročne pogodnosti za zaposlenike | ROC2 | A | 1050 |  | AA | \* | \* | \* | P0803 | XXX | \* | \* | 01 |  |  |  |
|  | ROC2 | A | 2050 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3050 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4050 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5050 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6050 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7050 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8050 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9050 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1050 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2050 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3050 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4050 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 5050 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1050 + … + P[B]P4050) |
| Restrukturiranje | ROC2 | A | 1051 |  | AA | \* | \* | \* | P0801 | XXX | \* | \* | 01 |  |  |  |
|  | ROC2 | A | 2051 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3051 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4051 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5051 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6051 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7051 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8051 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9051 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1051 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2051 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3051 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4051 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 5051 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1051 + … + P[B]P4051) |
| Pravni i porezni postupci u tijeku | ROC2 | A | 1052 |  | AA | \* | \* | \* | P0802 | XXX | \* | \* | 01 |  |  |  |
|  | ROC2 | A | 2052 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3052 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4052 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5052 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6052 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7052 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8052 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9052 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1052 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2052 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3052 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4052 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 5052 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1052 + … + P[B]P4052) |
| Preuzete obveze i jamstva | ROC2 | A | 1053 |  | AD | \* | \* | \* | I\* | XXX | \* | V1000 | 05 |  |  |  |
|  | ROC2 | A | 2053 |  | AD | \* | \* | \* | I\* | XXX | \* | V1001 | 05 |  |  |  |
|  | ROC2 | A | 3053 |  | AD | \* | \* | \* | I\* | XXX | \* | V1002 | 05 |  |  |  |
|  | ROC2 | A | 4053 |  | AD | \* | \* | \* | I\* | XXX | \* | V1003 | 05 |  |  |  |
|  | ROC2 | A | 5053 |  | AD | \* | \* | \* | I\* | XXX | \* | V1004 | 05 |  |  |  |
|  | ROC2 | A | 6053 |  | AD | \* | \* | \* | I\* | XXX | \* | V1005 | 05 |  |  |  |
|  | ROC2 | A | 7053 |  | AD | \* | \* | \* | I\* | XXX | \* | V1006 | 05 |  |  |  |
|  | ROC2 | A | 8053 |  | AD | \* | \* | \* | I\* | XXX | \* | V1007 | 05 |  |  |  |
|  | ROC2 | A | 9053 |  | AD | \* | \* | \* | I\* | XXX | \* | V1008 | 05 |  |  |  |
|  | ROC2 | B | 1053 |  | AD | \* | \* | \* | I\* | XXX | \* | V1009 | 05 |  |  |  |
|  | ROC2 | B | 2053 |  | AD | \* | \* | \* | I\* | XXX | \* | V1010 | 05 |  |  |  |
|  | ROC2 | B | 3053 |  | AD | \* | \* | \* | I\* | XXX | \* | V1011 | 05 |  |  |  |
|  | ROC2 | B | 4053 |  | AD | \* | \* | \* | I\* | XXX | \* | V1012 | 05 |  |  |  |
|  | ROC2 | B | 5053 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1053 + … + P[B]P4053) |
| Ostale rezervacije | ROC2 | A | 1054 |  | AA | \* | \* | \* | P0806, P0807 | XXX | \* | \* | 01 |  |  |  |
|  | ROC2 | A | 2054 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3054 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4054 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5054 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6054 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7054 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8054 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9054 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1054 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2054 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3054 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4054 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 5054 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1054 + … + P[B]P4054) |
| Porezne obveze | ROC2 | A | 1055 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1056 + [A]P1057) |
|  | ROC2 | A | 2055 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P2056 + [A]P2057) |
|  | ROC2 | A | 3055 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P3056 + [A]P3057) |
|  | ROC2 | A | 4055 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P4056 + [A]P4057) |
|  | ROC2 | A | 5055 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P5056 + [A]P5057) |
|  | ROC2 | A | 6055 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P6056 + [A]P6057) |
|  | ROC2 | A | 7055 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P7056 + [A]P7057) |
|  | ROC2 | A | 8055 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P8056 + [A]P8057) |
|  | ROC2 | A | 9055 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P9056 + [A]P9057) |
|  | ROC2 | B | 1055 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P1056 + [B]P1057) |
|  | ROC2 | B | 2055 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P2056 + [B]P2057) |
|  | ROC2 | B | 3055 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P3056 + [B]P3057) |
|  | ROC2 | B | 4055 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4056 + [B]P4057) |
|  | ROC2 | B | 5055 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1055 + … + P[B]P4055) |
| Tekuće porezne obveze | ROC2 | A | 1056 |  | AD | \* | \* | \* | P0901 | XXX | \* | V1000 | 18 |  |  |  |
|  | ROC2 | A | 2056 |  | AD | \* | \* | \* | P0901 | XXX | \* | V1001 | 18 |  |  |  |
|  | ROC2 | A | 3056 |  | AD | \* | \* | \* | P0901 | XXX | \* | V1002 | 18 |  |  |  |
|  | ROC2 | A | 4056 |  | AD | \* | \* | \* | P0901 | XXX | \* | V1003 | 18 |  |  |  |
|  | ROC2 | A | 5056 |  | AD | \* | \* | \* | P0901 | XXX | \* | V1004 | 18 |  |  |  |
|  | ROC2 | A | 6056 |  | AD | \* | \* | \* | P0901 | XXX | \* | V1005 | 18 |  |  |  |
|  | ROC2 | A | 7056 |  | AD | \* | \* | \* | P0901 | XXX | \* | V1006 | 18 |  |  |  |
|  | ROC2 | A | 8056 |  | AD | \* | \* | \* | P0901 | XXX | \* | V1007 | 18 |  |  |  |
|  | ROC2 | A | 9056 |  | AD | \* | \* | \* | P0901 | XXX | \* | V1008 | 18 |  |  |  |
|  | ROC2 | B | 1056 |  | AD | \* | \* | \* | P0901 | XXX | \* | V1009 | 18 |  |  |  |
|  | ROC2 | B | 2056 |  | AD | \* | \* | \* | P0901 | XXX | \* | V1010 | 18 |  |  |  |
|  | ROC2 | B | 3056 |  | AD | \* | \* | \* | P0901 | XXX | \* | V1011 | 18 |  |  |  |
|  | ROC2 | B | 4056 |  | AD | \* | \* | \* | P0901 | XXX | \* | V1012 | 18 |  |  |  |
|  | ROC2 | B | 5056 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1056 + … + P[B]P4056) |
| Odgođene porezne obveze | ROC2 | A | 1057 |  | AD | \* | \* | \* | P0902 | XXX | \* | V1000 | 18 |  |  |  |
|  | ROC2 | A | 2057 |  | AD | \* | \* | \* | P0902 | XXX | \* | V1001 | 18 |  |  |  |
|  | ROC2 | A | 3057 |  | AD | \* | \* | \* | P0902 | XXX | \* | V1002 | 18 |  |  |  |
|  | ROC2 | A | 4057 |  | AD | \* | \* | \* | P0902 | XXX | \* | V1003 | 18 |  |  |  |
|  | ROC2 | A | 5057 |  | AD | \* | \* | \* | P0902 | XXX | \* | V1004 | 18 |  |  |  |
|  | ROC2 | A | 6057 |  | AD | \* | \* | \* | P0902 | XXX | \* | V1005 | 18 |  |  |  |
|  | ROC2 | A | 7057 |  | AD | \* | \* | \* | P0902 | XXX | \* | V1006 | 18 |  |  |  |
|  | ROC2 | A | 8057 |  | AD | \* | \* | \* | P0902 | XXX | \* | V1007 | 18 |  |  |  |
|  | ROC2 | A | 9057 |  | AD | \* | \* | \* | P0902 | XXX | \* | V1008 | 18 |  |  |  |
|  | ROC2 | B | 1057 |  | AD | \* | \* | \* | P0902 | XXX | \* | V1009 | 18 |  |  |  |
|  | ROC2 | B | 2057 |  | AD | \* | \* | \* | P0902 | XXX | \* | V1010 | 18 |  |  |  |
|  | ROC2 | B | 3057 |  | AD | \* | \* | \* | P0902 | XXX | \* | V1011 | 18 |  |  |  |
|  | ROC2 | B | 4057 |  | AD | \* | \* | \* | P0902 | XXX | \* | V1012 | 18 |  |  |  |
|  | ROC2 | B | 5057 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1057 + … + P[B]P4057) |
| Temeljni kapital koji se vraća na zahtjev | ROC2 | A | 1058 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2058 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3058 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4058 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5058 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6058 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7058 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8058 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9058 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1058 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2058 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3058 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4058 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 5058 |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Ostale obveze | ROC2 | A | 1059 |  | AA | \* | \* | \* | P9993, P9996, P9997 | XXX | \* | \* | 01 |  |  |  |
|  | ROC2 | A | 1059 |  | AD | \* | \* | \* | P1003, P9999 | XXX | \* | V1000 | 18, 19 |  |  |  |
|  | ROC2 | A | 2059 |  | AD | \* | \* | \* | P1003, P9999 | XXX | \* | V1001 | 18, 19 |  |  |  |
|  | ROC2 | A | 3059 |  | AD | \* | \* | \* | P1003, P9999 | XXX | \* | V1002 | 18, 19 |  |  |  |
|  | ROC2 | A | 4059 |  | AD | \* | \* | \* | P1003, P9999 | XXX | \* | V1003 | 18, 19 |  |  |  |
|  | ROC2 | A | 5059 |  | AD | \* | \* | \* | P1003, P9999 | XXX | \* | V1004 | 18, 19 |  |  |  |
|  | ROC2 | A | 6059 |  | AD | \* | \* | \* | P1003, P9999 | XXX | \* | V1005 | 18, 19 |  |  |  |
|  | ROC2 | A | 7059 |  | AD | \* | \* | \* | P1003, P9999 | XXX | \* | V1006 | 18, 19 |  |  |  |
|  | ROC2 | A | 8059 |  | AD | \* | \* | \* | P1003, P9999 | XXX | \* | V1007 | 18, 19 |  |  |  |
|  | ROC2 | A | 9059 |  | AD | \* | \* | \* | P1003, P9999 | XXX | \* | V1008 | 18, 19 |  |  |  |
|  | ROC2 | B | 1059 |  | AD | \* | \* | \* | P1003, P9999 | XXX | \* | V1009 | 18, 19 |  |  |  |
|  | ROC2 | B | 2059 |  | AD | \* | \* | \* | P1003, P9999 | XXX | \* | V1010 | 18, 19 |  |  |  |
|  | ROC2 | B | 3059 |  | AD | \* | \* | \* | P1003, P9999 | XXX | \* | V1011 | 18, 19 |  |  |  |
|  | ROC2 | B | 4059 |  | AD | \* | \* | \* | P1003, P9999 | XXX | \* | V1012 | 18, 19 |  |  |  |
|  | ROC2 | B | 5059 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1059 + … + P[B]P4059) |
| Obveze uključene u grupe za otuđenje klasificirane kao namijenjene za prodaju | ROC2 | A | 1060 |  | AA | \* | \* | \* | od P0801 do P0807, P9998 | GOP | \* | \* | 01, 02, 03, 04 |  |  |  |
|  | ROC2 | A | 1060 |  | AD | \* | \* | \* | P\* | GOP | \* | V1000 | 18, 19 |  |  |  |
|  | ROC2 | A | 2060 |  | AD | \* | \* | \* | P\* | GOP | \* | V1001 | 18, 19 |  |  |  |
|  | ROC2 | A | 3060 |  | AD | \* | \* | \* | P\* | GOP | \* | V1002 | 18, 19 |  |  |  |
|  | ROC2 | A | 4060 |  | AD | \* | \* | \* | P\* | GOP | \* | V1003 | 18, 19 |  |  |  |
|  | ROC2 | A | 5060 |  | AD | \* | \* | \* | P\* | GOP | \* | V1004 | 18, 19 |  |  |  |
|  | ROC2 | A | 6060 |  | AD | \* | \* | \* | P\* | GOP | \* | V1005 | 18, 19 |  |  |  |
|  | ROC2 | A | 7060 |  | AD | \* | \* | \* | P\* | GOP | \* | V1006 | 18, 19 |  |  |  |
|  | ROC2 | A | 8060 |  | AD | \* | \* | \* | P\* | GOP | \* | V1007 | 18, 19 |  |  |  |
|  | ROC2 | A | 9060 |  | AD | \* | \* | \* | P\* | GOP | \* | V1008 | 18, 19 |  |  |  |
|  | ROC2 | B | 1060 |  | AD | \* | \* | \* | P\* | GOP | \* | V1009 | 18, 19 |  |  |  |
|  | ROC2 | B | 2060 |  | AD | \* | \* | \* | P\* | GOP | \* | V1010 | 18, 19 |  |  |  |
|  | ROC2 | B | 3060 |  | AD | \* | \* | \* | P\* | GOP | \* | V1011 | 18, 19 |  |  |  |
|  | ROC2 | B | 4060 |  | AD | \* | \* | \* | P\* | GOP | \* | V1012 | 18, 19 |  |  |  |
|  | ROC2 | B | 5060 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1060 + … + P[B]P4060) |
| UKUPNO OBVEZE | ROC2 | A | 1061 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1032 + [A]P1038 + [A]P1042 + [A]P1046 + [A]P1047 + [A]P1048 + [A]P1055 + [A]P1058 + [A]P1059 + [A]P1060) |
|  | ROC2 | A | 2061 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P2032 + [A]P2038 + [A]P2042 + [A]P2046 + [A]P2047 + [A]P2048 + [A]P2055 + [A]P2058 + [A]P2059 + [A]P2060) |
|  | ROC2 | A | 3061 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P3032 + [A]P3038 + [A]P3042 + [A]P3046 + [A]P3047 + [A]P3048 + [A]P3055 + [A]P3058 + [A]P3059 + [A]P3060) |
|  | ROC2 | A | 4061 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P4032 + [A]P4038 + [A]P4042 + [A]P4046 + [A]P4047 + [A]P4048 + [A]P4055 + [A]P4058 + [A]P4059 + [A]P4060) |
|  | ROC2 | A | 5061 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P5032 + [A]P5038 + [A]P5042 + [A]P5046 + [A]P5047 + [A]P5048 + [A]P5055 + [A]P5058 + [A]P5059 + [A]P5060) |
|  | ROC2 | A | 6061 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P6032 + [A]P6038 + [A]P6042 + [A]P6046 + [A]P6047 + [A]P6048 + [A]P6055 + [A]P6058 + [A]P6059 + [A]P6060) |
|  | ROC2 | A | 7061 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P7032 + [A]P7038 + [A]P7042 + [A]P7046 + [A]P7047 + [A]P7048 + [A]P7055 + [A]P7058 + [A]P7059 + [A]P7060) |
|  | ROC2 | A | 8061 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P8032 + [A]P8038 + [A]P8042 + [A]P8046 + [A]P8047 + [A]P8048 + [A]P8055 + [A]P8058 + [A]P8059 + [A]P8060) |
|  | ROC2 | A | 9061 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P9032 + [A]P9038 + [A]P9042 + [A]P9046 + [A]P9047 + [A]P9048 + [A]P9055 + [A]P9058 + [A]P9059 + [A]P9060) |
|  | ROC2 | B | 1061 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P1032 + [B]P1038 + [B]P1042 + [B]P1046 + [B]P1047 + [B]P1048 + [B]P1055 + [B]P1058 + [B]P1059 + [B]P1060) |
|  | ROC2 | B | 2061 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P2032 + [B]P2038 + [B]P2042 + [B]P2046 + [B]P2047 + [B]P2048 + [B]P2055 + [B]P2058 + [B]P2059 + [B]P2060) |
|  | ROC2 | B | 3061 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P3032 + [B]P3038 + [B]P3042 + [B]P3046 + [B]P3047 + [B]P3048 + [B]P3055 + [B]P3058 + [B]P3059 + [B]P3060) |
|  | ROC2 | B | 4061 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4032 + [B]P4038 + [B]P4042 + [B]P4046 + [B]P4047 + [B]P4048 + [B]P4055 + [B]P4058 + [B]P4059 + [B]P4060) |
|  | ROC2 | B | 5061 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1061 + … + P[B]P4061) |
| NEUSKLAĐENOST IMOVINE I OBVEZA | ROC2 | A | 1062 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1031 – [A]P1061) |
|  | ROC2 | A | 2062 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P2031 – [A]P2061) |
|  | ROC2 | A | 3062 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P3031 – [A]P3061) |
|  | ROC2 | A | 4062 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P4031 – [A]P4061) |
|  | ROC2 | A | 5062 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P5031 – [A]P5061) |
|  | ROC2 | A | 6062 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P6031 – [A]P6061) |
|  | ROC2 | A | 7062 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P7031 – [A]P7061) |
|  | ROC2 | A | 8062 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P8031 – [A]P8061) |
|  | ROC2 | A | 9062 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P9031 – [A]P9061) |
|  | ROC2 | B | 1062 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P1031 – [B]P1061) |
|  | ROC2 | B | 2062 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P2031 – [B]P2061) |
|  | ROC2 | B | 3062 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P3031 – [B]P3061) |
|  | ROC2 | B | 4062 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4031 – [B]P4061) |
|  | ROC2 | B | 5062 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P5031 – [B]P5061) |
| KUMULATIVNA NEUSKLAĐENOST IMOVINE I OBVEZA | ROC2 | A | 1063 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1062) |
|  | ROC2 | A | 2063 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1063 + [A]P2062) |
|  | ROC2 | A | 3063 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P2063 + [A]P3062) |
|  | ROC2 | A | 4063 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P3063 + [A]P4062) |
|  | ROC2 | A | 5063 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P4063 + [A]P5062) |
|  | ROC2 | A | 6063 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P5063 + [A]P6062) |
|  | ROC2 | A | 7063 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P6063 + [A]P7062) |
|  | ROC2 | A | 8063 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P7063 + [A]P8062) |
|  | ROC2 | A | 9063 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P8063 + [A]P9062) |
|  | ROC2 | B | 1063 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P9063 + [B]P1062) |
|  | ROC2 | B | 2063 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P1063 + [B]P2062) |
|  | ROC2 | B | 3063 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P2063 + [B]P3062) |
|  | ROC2 | B | 4063 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P3063 + [B]P4062) |
|  | ROC2 | B | 5063 |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Kapital | ROC2 | A | 1064 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2064 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3064 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4064 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5064 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6064 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7064 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8064 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9064 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1064 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2064 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3064 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4064 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4065 + [B]P4066) |
|  | ROC2 | B | 5064 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1064 + … + P[B]P4064) |
| Uplaćeni kapital | ROC2 | A | 1065 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2065 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3065 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4065 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5065 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6065 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7065 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8065 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9065 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1065 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2065 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3065 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4065 |  | AA | \* | \* | \* | P1101, P1102, P1104, P1126 | \* | \* | \* | 01 |  |  |  |
|  | ROC2 | B | 5065 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1065 + … + P[B]P4065) |
| Neuplaćeni kapital koji je pozvan na plaćanje | ROC2 | A | 1066 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2066 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3066 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4066 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5066 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6066 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7066 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8066 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9066 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1066 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2066 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3066 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4066 |  | AA | \* | \* | \* | P1103 | \* | \* | \* | 01 |  |  |  |
|  | ROC2 | B | 5066 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1066 + … + P[B]P4066) |
| Premija na dionice | ROC2 | A | 1067 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2067 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3067 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4067 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5067 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6067 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7067 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8067 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9067 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1067 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2067 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3067 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4067 |  | AA | \* | \* | \* | P1107, P1108 | \* | \* | \* | 01 |  |  |  |
|  | ROC2 | B | 5067 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1067 + … + P[B]P4067) |
| Izdani vlasnički instrumenti osim kapitala | ROC2 | A | 1068 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2068 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3068 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4068 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5068 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6068 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7068 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8068 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9068 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1068 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2068 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3068 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4068 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4069 + [B]P4070) |
|  | ROC2 | B | 5068 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1068 + … + P[B]P4068) |
| Komponenta vlasničkih instrumenata složenih financijskih instrumenata | ROC2 | A | 1069 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2069 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3069 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4069 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5069 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6069 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7069 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8069 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9069 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1069 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2069 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3069 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4069 |  | AA | \* | \* | \* | P1105 | \* | \* | \* | 01 |  |  |  |
|  | ROC2 | B | 5069 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1069 + … + P[B]P4069) |
| Ostali izdani vlasnički instrumenti | ROC2 | A | 1070 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2070 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3070 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4070 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5070 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6070 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7070 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8070 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9070 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1070 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2070 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3070 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4070 |  | AA | \* | \* | \* | P1127 | \* | \* | \* | 01 |  |  |  |
|  | ROC2 | B | 5070 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1070 + … + P[B]P4070) |
| Ostali vlasnički instrumenti | ROC2 | A | 1071 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2071 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3071 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4071 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5071 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6071 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7071 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8071 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9071 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1071 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2071 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3071 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4071 |  | AA | \* | \* | \* | P1128 | \* | \* | \* | 01 |  |  |  |
|  | ROC2 | B | 5071 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1071 + … + P[B]P4071) |
| Akumulirana ostala sveobuhvatna dobit | ROC2 | A | 1072 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2072 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3072 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4072 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5072 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6072 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7072 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8072 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9072 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1072 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2072 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3072 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4072 |  | AA | \* | \* | \* | P1129 | \* | \* | \* | 01 |  |  |  |
|  | ROC2 | B | 5072 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1072 + … + P[B]P4072) |
| Zadržana dobit | ROC2 | A | 1073 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2073 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3073 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4073 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5073 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6073 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7073 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8073 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9073 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1073 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2073 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3073 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4073 |  | AA | \* | \* | \* | P1109, P1110 | \* | \* | \* | 01 |  |  |  |
|  | ROC2 | B | 5073 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1073 + … + P[B]P4073) |
| Revalorizacijske rezerve | ROC2 | A | 1074 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2074 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3074 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4074 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5074 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6074 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7074 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8074 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9074 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1074 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2074 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3074 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4074 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 5074 |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Ostale rezerve | ROC2 | A | 1075 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2075 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3075 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4075 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5075 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6075 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7075 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8075 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9075 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1075 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2075 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3075 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4075 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4076 + [B]P4077) |
|  | ROC2 | B | 5075 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1075 + … + P[B]P4075) |
| Rezerve ili akumulirani gubici od ulaganja u društva kćeri, zajedničke pothvate i pridružena društva obračunatih metodom udjela | ROC2 | A | 1076 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2076 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3076 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4076 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5076 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6076 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7076 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8076 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9076 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1076 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2076 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3076 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4076 |  | AA | \* | \* | \* | P1130 | \* | \* | \* | 01 |  |  |  |
|  | ROC2 | B | 5076 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1076 + … + P[B]P4076) |
| Ostalo | ROC2 | A | 1077 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2077 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3077 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4077 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5077 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6077 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7077 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8077 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9077 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1077 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2077 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3077 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4077 |  | AA | \* | \* | \* | P1112, P1113, P1114, P1116 | \* | \* | \* | 01 |  |  |  |
|  | ROC2 | B | 5077 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1077 + … + P[B]P4077) |
| (-) Trezorske dionice | ROC2 | A | 1078 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2078 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3078 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4078 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5078 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6078 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7078 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8078 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9078 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1078 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2078 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3078 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4078 |  | AA | \* | \* | \* | P1104, P1126 | \* | \* | \* |  | 05 |  |  |
|  | ROC2 | B | 5078 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1078 + … + P[B]P4078) |
| Dobit ili gubitak koji pripadaju vlasnicima matičnog društva | ROC2 | A | 1079 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2079 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3079 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4079 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5079 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6079 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7079 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8079 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9079 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1079 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2079 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3079 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4079 |  | AA | \* | \* | \* | P1111 | \* | \* | \* | 01 |  |  |  |
|  | ROC2 | B | 5079 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1079 + … + P[B]P4079) |
| (-) Dividende tijekom poslovne godine | ROC2 | A | 1080 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2080 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3080 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4080 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5080 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6080 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7080 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8080 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9080 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1080 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2080 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3080 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4080 |  | AA | \* | \* | \* | P1117 | \* | \* | \* |  | 01 |  |  |
|  | ROC2 | B | 5080 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1080 + … + P[B]P4080) |
| Manjinski udjeli [nekontrolirajući udjeli] | ROC2 | A | 1081 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2081 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3081 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4081 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5081 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6081 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7081 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8081 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9081 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1081 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2081 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3081 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4081 |  | AA | \* | \* | \* | P1115 | \* | \* | \* | 01 |  |  |  |
|  | ROC2 | B | 5081 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1081 + … + P[B]P4081) |
| UKUPNI VLASNIČKI INSTRUMENTI | ROC2 | A | 1082 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 2082 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 3082 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 4082 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 5082 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 6082 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 7082 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 8082 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | A | 9082 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 1082 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 2082 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 3082 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | ROC2 | B | 4082 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4064 + [B]P4067 + [B]P4068 + [B]P4071 + [B]P4072 + [B]P4073 + [B]P4074 + [B]P4075 + [B]P4078 + [B]P4079 + [B]P4080 + [B]P4081) |
|  | ROC2 | B | 5082 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1082 + … + P[B]P4082) |
| UKUPNI VLASNIČKI INSTRUMENTI I UKUPNE OBVEZE | ROC2 | A | 1083 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1061 + [A]P1082) |
|  | ROC2 | A | 2083 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P2061 + [A]P2082) |
|  | ROC2 | A | 3083 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P3061 + [A]P3082) |
|  | ROC2 | A | 4083 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P4061 + [A]P4082) |
|  | ROC2 | A | 5083 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P5061 + [A]P5082) |
|  | ROC2 | A | 6083 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P6061 + [A]P6082) |
|  | ROC2 | A | 7083 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P7061 + [A]P7082) |
|  | ROC2 | A | 8083 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P8061 + [A]P8082) |
|  | ROC2 | A | 9083 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P9061 + [A]P9082) |
|  | ROC2 | B | 1083 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P1061 + [B]P1082) |
|  | ROC2 | B | 2083 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P2061 + [B]P2082) |
|  | ROC2 | B | 3083 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P3061 + [B]P3082) |
|  | ROC2 | B | 4083 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4061 + [B]P4082) |
|  | ROC2 | B | 5083 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1083 + … + P[B]P4083) |
| Garancije | ROC2 | A | 1084 |  | AD | \* | \* | \* | I0101 | XXX | \* | V1000 | 18 | 05 |  |  |
|  | ROC2 | A | 2084 |  | AD | \* | \* | \* | I0101 | XXX | \* | V1001 | 18 | 05 |  |  |
|  | ROC2 | A | 3084 |  | AD | \* | \* | \* | I0101 | XXX | \* | V1002 | 18 | 05 |  |  |
|  | ROC2 | A | 4084 |  | AD | \* | \* | \* | I0101 | XXX | \* | V1003 | 18 | 05 |  |  |
|  | ROC2 | A | 5084 |  | AD | \* | \* | \* | I0101 | XXX | \* | V1004 | 18 | 05 |  |  |
|  | ROC2 | A | 6084 |  | AD | \* | \* | \* | I0101 | XXX | \* | V1005 | 18 | 05 |  |  |
|  | ROC2 | A | 7084 |  | AD | \* | \* | \* | I0101 | XXX | \* | V1006 | 18 | 05 |  |  |
|  | ROC2 | A | 8084 |  | AD | \* | \* | \* | I0101 | XXX | \* | V1007 | 18 | 05 |  |  |
|  | ROC2 | A | 9084 |  | AD | \* | \* | \* | I0101 | XXX | \* | V1008 | 18 | 05 |  |  |
|  | ROC2 | B | 1084 |  | AD | \* | \* | \* | I0101 | XXX | \* | V1009 | 18 | 05 |  |  |
|  | ROC2 | B | 2084 |  | AD | \* | \* | \* | I0101 | XXX | \* | V1010 | 18 | 05 |  |  |
|  | ROC2 | B | 3084 |  | AD | \* | \* | \* | I0101 | XXX | \* | V1011 | 18 | 05 |  |  |
|  | ROC2 | B | 4084 |  | AD | \* | \* | \* | I0101 | XXX | \* | V1012 | 18 | 05 |  |  |
|  | ROC2 | B | 5084 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1084 + … + P[B]P4084) |
| Nepokriveni akreditivi | ROC2 | A | 1085 |  | AD | \* | \* | \* | I0102 | XXX | \* | V1000 | 18 | 05 |  |  |
|  | ROC2 | A | 2085 |  | AD | \* | \* | \* | I0102 | XXX | \* | V1001 | 18 | 05 |  |  |
|  | ROC2 | A | 3085 |  | AD | \* | \* | \* | I0102 | XXX | \* | V1002 | 18 | 05 |  |  |
|  | ROC2 | A | 4085 |  | AD | \* | \* | \* | I0102 | XXX | \* | V1003 | 18 | 05 |  |  |
|  | ROC2 | A | 5085 |  | AD | \* | \* | \* | I0102 | XXX | \* | V1004 | 18 | 05 |  |  |
|  | ROC2 | A | 6085 |  | AD | \* | \* | \* | I0102 | XXX | \* | V1005 | 18 | 05 |  |  |
|  | ROC2 | A | 7085 |  | AD | \* | \* | \* | I0102 | XXX | \* | V1006 | 18 | 05 |  |  |
|  | ROC2 | A | 8085 |  | AD | \* | \* | \* | I0102 | XXX | \* | V1007 | 18 | 05 |  |  |
|  | ROC2 | A | 9085 |  | AD | \* | \* | \* | I0102 | XXX | \* | V1008 | 18 | 05 |  |  |
|  | ROC2 | B | 1085 |  | AD | \* | \* | \* | I0102 | XXX | \* | V1009 | 18 | 05 |  |  |
|  | ROC2 | B | 2085 |  | AD | \* | \* | \* | I0102 | XXX | \* | V1010 | 18 | 05 |  |  |
|  | ROC2 | B | 3085 |  | AD | \* | \* | \* | I0102 | XXX | \* | V1011 | 18 | 05 |  |  |
|  | ROC2 | B | 4085 |  | AD | \* | \* | \* | I0102 | XXX | \* | V1012 | 18 | 05 |  |  |
|  | ROC2 | B | 5085 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1085 + … + P[B]P4085) |
| Mjenična jamstva | ROC2 | A | 1086 |  | AD | \* | \* | \* | I0103 | XXX | \* | V1000 | 18 | 05 |  |  |
|  | ROC2 | A | 2086 |  | AD | \* | \* | \* | I0103 | XXX | \* | V1001 | 18 | 05 |  |  |
|  | ROC2 | A | 3086 |  | AD | \* | \* | \* | I0103 | XXX | \* | V1002 | 18 | 05 |  |  |
|  | ROC2 | A | 4086 |  | AD | \* | \* | \* | I0103 | XXX | \* | V1003 | 18 | 05 |  |  |
|  | ROC2 | A | 5086 |  | AD | \* | \* | \* | I0103 | XXX | \* | V1004 | 18 | 05 |  |  |
|  | ROC2 | A | 6086 |  | AD | \* | \* | \* | I0103 | XXX | \* | V1005 | 18 | 05 |  |  |
|  | ROC2 | A | 7086 |  | AD | \* | \* | \* | I0103 | XXX | \* | V1006 | 18 | 05 |  |  |
|  | ROC2 | A | 8086 |  | AD | \* | \* | \* | I0103 | XXX | \* | V1007 | 18 | 05 |  |  |
|  | ROC2 | A | 9086 |  | AD | \* | \* | \* | I0103 | XXX | \* | V1008 | 18 | 05 |  |  |
|  | ROC2 | B | 1086 |  | AD | \* | \* | \* | I0103 | XXX | \* | V1009 | 18 | 05 |  |  |
|  | ROC2 | B | 2086 |  | AD | \* | \* | \* | I0103 | XXX | \* | V1010 | 18 | 05 |  |  |
|  | ROC2 | B | 3086 |  | AD | \* | \* | \* | I0103 | XXX | \* | V1011 | 18 | 05 |  |  |
|  | ROC2 | B | 4086 |  | AD | \* | \* | \* | I0103 | XXX | \* | V1012 | 18 | 05 |  |  |
|  | ROC2 | B | 5086 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1086 + … + P[B]P4086) |
| Akceptirane mjenice | ROC2 | A | 1087 |  | AD | \* | \* | \* | I0108 | XXX | \* | V1000 | 18 | 05 |  |  |
|  | ROC2 | A | 2087 |  | AD | \* | \* | \* | I0108 | XXX | \* | V1001 | 18 | 05 |  |  |
|  | ROC2 | A | 3087 |  | AD | \* | \* | \* | I0108 | XXX | \* | V1002 | 18 | 05 |  |  |
|  | ROC2 | A | 4087 |  | AD | \* | \* | \* | I0108 | XXX | \* | V1003 | 18 | 05 |  |  |
|  | ROC2 | A | 5087 |  | AD | \* | \* | \* | I0108 | XXX | \* | V1004 | 18 | 05 |  |  |
|  | ROC2 | A | 6087 |  | AD | \* | \* | \* | I0108 | XXX | \* | V1005 | 18 | 05 |  |  |
|  | ROC2 | A | 7087 |  | AD | \* | \* | \* | I0108 | XXX | \* | V1006 | 18 | 05 |  |  |
|  | ROC2 | A | 8087 |  | AD | \* | \* | \* | I0108 | XXX | \* | V1007 | 18 | 05 |  |  |
|  | ROC2 | A | 9087 |  | AD | \* | \* | \* | I0108 | XXX | \* | V1008 | 18 | 05 |  |  |
|  | ROC2 | B | 1087 |  | AD | \* | \* | \* | I0108 | XXX | \* | V1009 | 18 | 05 |  |  |
|  | ROC2 | B | 2087 |  | AD | \* | \* | \* | I0108 | XXX | \* | V1010 | 18 | 05 |  |  |
|  | ROC2 | B | 3087 |  | AD | \* | \* | \* | I0108 | XXX | \* | V1011 | 18 | 05 |  |  |
|  | ROC2 | B | 4087 |  | AD | \* | \* | \* | I0108 | XXX | \* | V1012 | 18 | 05 |  |  |
|  | ROC2 | B | 5087 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1087 + … + P[B]P4087) |
| Revolving krediti | ROC2 | A | 1088 |  | AD | \* | \* | \* | I0104 | XXX | \* | V1000 | 18 | 05 |  |  |
|  | ROC2 | A | 2088 |  | AD | \* | \* | \* | I0104 | XXX | \* | V1001 | 18 | 05 |  |  |
|  | ROC2 | A | 3088 |  | AD | \* | \* | \* | I0104 | XXX | \* | V1002 | 18 | 05 |  |  |
|  | ROC2 | A | 4088 |  | AD | \* | \* | \* | I0104 | XXX | \* | V1003 | 18 | 05 |  |  |
|  | ROC2 | A | 5088 |  | AD | \* | \* | \* | I0104 | XXX | \* | V1004 | 18 | 05 |  |  |
|  | ROC2 | A | 6088 |  | AD | \* | \* | \* | I0104 | XXX | \* | V1005 | 18 | 05 |  |  |
|  | ROC2 | A | 7088 |  | AD | \* | \* | \* | I0104 | XXX | \* | V1006 | 18 | 05 |  |  |
|  | ROC2 | A | 8088 |  | AD | \* | \* | \* | I0104 | XXX | \* | V1007 | 18 | 05 |  |  |
|  | ROC2 | A | 9088 |  | AD | \* | \* | \* | I0104 | XXX | \* | V1008 | 18 | 05 |  |  |
|  | ROC2 | B | 1088 |  | AD | \* | \* | \* | I0104 | XXX | \* | V1009 | 18 | 05 |  |  |
|  | ROC2 | B | 2088 |  | AD | \* | \* | \* | I0104 | XXX | \* | V1010 | 18 | 05 |  |  |
|  | ROC2 | B | 3088 |  | AD | \* | \* | \* | I0104 | XXX | \* | V1011 | 18 | 05 |  |  |
|  | ROC2 | B | 4088 |  | AD | \* | \* | \* | I0104 | XXX | \* | V1012 | 18 | 05 |  |  |
|  | ROC2 | B | 5088 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1088 + … + P[B]P4088) |
| Okvirni maržni krediti | ROC2 | A | 1089 |  | AD | \* | \* | \* | I0105 | XXX | \* | V1000 | 18 | 05 |  |  |
|  | ROC2 | A | 2089 |  | AD | \* | \* | \* | I0105 | XXX | \* | V1001 | 18 | 05 |  |  |
|  | ROC2 | A | 3089 |  | AD | \* | \* | \* | I0105 | XXX | \* | V1002 | 18 | 05 |  |  |
|  | ROC2 | A | 4089 |  | AD | \* | \* | \* | I0105 | XXX | \* | V1003 | 18 | 05 |  |  |
|  | ROC2 | A | 5089 |  | AD | \* | \* | \* | I0105 | XXX | \* | V1004 | 18 | 05 |  |  |
|  | ROC2 | A | 6089 |  | AD | \* | \* | \* | I0105 | XXX | \* | V1005 | 18 | 05 |  |  |
|  | ROC2 | A | 7089 |  | AD | \* | \* | \* | I0105 | XXX | \* | V1006 | 18 | 05 |  |  |
|  | ROC2 | A | 8089 |  | AD | \* | \* | \* | I0105 | XXX | \* | V1007 | 18 | 05 |  |  |
|  | ROC2 | A | 9089 |  | AD | \* | \* | \* | I0105 | XXX | \* | V1008 | 18 | 05 |  |  |
|  | ROC2 | B | 1089 |  | AD | \* | \* | \* | I0105 | XXX | \* | V1009 | 18 | 05 |  |  |
|  | ROC2 | B | 2089 |  | AD | \* | \* | \* | I0105 | XXX | \* | V1010 | 18 | 05 |  |  |
|  | ROC2 | B | 3089 |  | AD | \* | \* | \* | I0105 | XXX | \* | V1011 | 18 | 05 |  |  |
|  | ROC2 | B | 4089 |  | AD | \* | \* | \* | I0105 | XXX | \* | V1012 | 18 | 05 |  |  |
|  | ROC2 | B | 5089 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1089 + … + P[B]P4089) |
| Ostali okvirni krediti i obveze financiranja | ROC2 | A | 1090 |  | AD | \* | \* | \* | I0106 | XXX | \* | V1000 | 18 | 05 |  |  |
|  | ROC2 | A | 2090 |  | AD | \* | \* | \* | I0106 | XXX | \* | V1001 | 18 | 05 |  |  |
|  | ROC2 | A | 3090 |  | AD | \* | \* | \* | I0106 | XXX | \* | V1002 | 18 | 05 |  |  |
|  | ROC2 | A | 4090 |  | AD | \* | \* | \* | I0106 | XXX | \* | V1003 | 18 | 05 |  |  |
|  | ROC2 | A | 5090 |  | AD | \* | \* | \* | I0106 | XXX | \* | V1004 | 18 | 05 |  |  |
|  | ROC2 | A | 6090 |  | AD | \* | \* | \* | I0106 | XXX | \* | V1005 | 18 | 05 |  |  |
|  | ROC2 | A | 7090 |  | AD | \* | \* | \* | I0106 | XXX | \* | V1006 | 18 | 05 |  |  |
|  | ROC2 | A | 8090 |  | AD | \* | \* | \* | I0106 | XXX | \* | V1007 | 18 | 05 |  |  |
|  | ROC2 | A | 9090 |  | AD | \* | \* | \* | I0106 | XXX | \* | V1008 | 18 | 05 |  |  |
|  | ROC2 | B | 1090 |  | AD | \* | \* | \* | I0106 | XXX | \* | V1009 | 18 | 05 |  |  |
|  | ROC2 | B | 2090 |  | AD | \* | \* | \* | I0106 | XXX | \* | V1010 | 18 | 05 |  |  |
|  | ROC2 | B | 3090 |  | AD | \* | \* | \* | I0106 | XXX | \* | V1011 | 18 | 05 |  |  |
|  | ROC2 | B | 4090 |  | AD | \* | \* | \* | I0106 | XXX | \* | V1012 | 18 | 05 |  |  |
|  | ROC2 | B | 5090 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1090 + … + P[B]P4090) |
| Ostale rizične klasične izvanbilančne stavke | ROC2 | A | 1091 |  | AD | \* | \* | \* | I0107 | XXX | \* | V1000 | 18 | 05 |  |  |
|  | ROC2 | A | 2091 |  | AD | \* | \* | \* | I0107 | XXX | \* | V1001 | 18 | 05 |  |  |
|  | ROC2 | A | 3091 |  | AD | \* | \* | \* | I0107 | XXX | \* | V1002 | 18 | 05 |  |  |
|  | ROC2 | A | 4091 |  | AD | \* | \* | \* | I0107 | XXX | \* | V1003 | 18 | 05 |  |  |
|  | ROC2 | A | 5091 |  | AD | \* | \* | \* | I0107 | XXX | \* | V1004 | 18 | 05 |  |  |
|  | ROC2 | A | 6091 |  | AD | \* | \* | \* | I0107 | XXX | \* | V1005 | 18 | 05 |  |  |
|  | ROC2 | A | 7091 |  | AD | \* | \* | \* | I0107 | XXX | \* | V1006 | 18 | 05 |  |  |
|  | ROC2 | A | 8091 |  | AD | \* | \* | \* | I0107 | XXX | \* | V1007 | 18 | 05 |  |  |
|  | ROC2 | A | 9091 |  | AD | \* | \* | \* | I0107 | XXX | \* | V1008 | 18 | 05 |  |  |
|  | ROC2 | B | 1091 |  | AD | \* | \* | \* | I0107 | XXX | \* | V1009 | 18 | 05 |  |  |
|  | ROC2 | B | 2091 |  | AD | \* | \* | \* | I0107 | XXX | \* | V1010 | 18 | 05 |  |  |
|  | ROC2 | B | 3091 |  | AD | \* | \* | \* | I0107 | XXX | \* | V1011 | 18 | 05 |  |  |
|  | ROC2 | B | 4091 |  | AD | \* | \* | \* | I0107 | XXX | \* | V1012 | 18 | 05 |  |  |
|  | ROC2 | B | 5091 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1091 + … + P[B]P4091) |
| UKUPNO IZVANBILANČNE STAVKE | ROC2 | A | 1092 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1084 + … + P[A]P1091) |
|  | ROC2 | A | 2092 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P2084 + … + P[A]P2091) |
|  | ROC2 | A | 3092 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P3084 + … + P[A]P3091) |
|  | ROC2 | A | 4092 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P4084 + … + P[A]P4091) |
|  | ROC2 | A | 5092 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P5084 + … + P[A]P5091) |
|  | ROC2 | A | 6092 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P6084 + … + P[A]P6091) |
|  | ROC2 | A | 7092 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P7084 + … + P[A]P7091) |
|  | ROC2 | A | 8092 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P8084 + … + P[A]P8091) |
|  | ROC2 | A | 9092 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P9084 + … + P[A]P9091) |
|  | ROC2 | B | 1092 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P1084 + … + P[B]P1091) |
|  | ROC2 | B | 2092 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P2084 + … + P[B]P2091) |
|  | ROC2 | B | 3092 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P3084 + … + P[B]P3091) |
|  | ROC2 | B | 4092 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([B]P4084 + … + P[B]P4091) |
|  | ROC2 | B | 5092 |  |  |  |  |  |  |  |  |  |  |  |  | ROC2([A]P1092 + … + P[B]P4092) |

MATIČNI BROJEVI KREDITNIH INSTITUCIJA U RH NAVEDENI SU U PRAVILIMA ZA SASTAVLJANJE SUPERVIZORSKOG IZVJEŠTAJA D5M3.

Pravila za sastavljanje izvještaja u Tablici 15. mijenjaju se i glase:

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tablica 15: Izvještaj D5M3 – Izvještaj o dužnicima s dugom preko pet milijuna kuna | | | |  | Izvješće | Instrument | P matični broj | Sektor ne-rezidenta | Portfelj | Ugrađeni derivat | Rizična skupina | Vrsta iznosa  + | Vrsta iznosa  - |  | Izračun |
|  |  |  |  |  | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |  | 10 |
| Dužnik A | D5M3 | A | 1001 |  | AA, AF, AN | A0209, A0210, od A0212 do A0230, A0232, A0233 | \* | \* | ATR, FOS | \* | A1, A2, B1, B2, B3, CC | 01, 10, 12 |  |  |  |
|  | D5M3 | A | 2001 |  | AA, AF, AN | A0209, A0210, od A0212 do A0230, A0232, A0233 | \* | \* | ATR, FOS | \* | A1, A2, B1, B2, B3, CC | 02 |  |  |  |
|  | D5M3 | A | 3001 |  | AA, AF, AN | A0208 | \* | \* | ATR, FOS | \* | A1, A2, B1, B2, B3, CC | 02, 10, 12 |  |  |  |
|  | D5M3 | A | 4001 |  | AA, AF, AN | A0206, A0231, A0308 | NIJE (matični brojevi kreditnih institucija u RH ili HNB) | NIJE (1220) | ATR, FOS | \* | A1, A2, B1, B2, B3, CC | 01, 02, 10, 12 |  |  |  |
|  | D5M3 | A | 5001 |  | AA, AF, AN | od A0301 do A0307 | \* | \* | ATR, FOS | \* | A1, A2, B1, B2, B3, CC | 01, 02, 08, 10, 12 | 07 |  |  |
|  | D5M3 | A | 6001 |  | AA, AF, AN | od A0208 do A0230, A0232, A0233, od A0301 do A0307, A0701, A9998, A9999 | \* | \* | ATR, FOS | \* | A1, A2, B1, B2, B3, CC | 03, 04 |  |  |  |
|  | D5M3 | A | 6001 |  | AA, AF, AN | A0206, A0231 | NIJE (matični brojevi kreditnih institucija u RH ili HNB) | NIJE (1220) | ATR, FOS | \* | A1, A2, B1, B2, B3, CC | 03, 04 |  |  |  |
|  | D5M3 | A | 7001 |  | AA, AF, AN | A0603 | \* | \* | ATR | \* | A1, A2, B1, B2, B3, CC | 01, 02 |  |  |  |
|  | D5M3 | A | 8001 |  | AA, AF, AN | A0701, A9998, A9999 | \* | \* | ATR, FOS | \* | A1, A2, B1, B2, B3, CC | 01, 02, 08, 10, 12 | 07 |  |  |
|  | D5M3 | A | 9001 |  | AA, AF, AN | I\* | \* | \* | XXX | \* | A1, A2, B1, B2, B3, CC | 01 |  |  |  |
|  | D5M3 | B | 1001 |  |  |  |  |  |  |  |  |  |  |  | D5M3([A]P1001 + … + [A]P9001) |
|  | D5M3 | B | 2001 |  | AA, AF, AN | od A0208 do A0230, A0232, A0233, od A0301 do A0307, A0701, A9999 | \* | \* | ATR, FOS | 1 | A1, A2, B1, B2, B3, CC | 12 |  |  |  |
|  | D5M3 | B | 2001 |  | AA, AF, AN | A0206, A0231 | NIJE (matični brojevi kreditnih institucija u RH ili HNB) | NIJE (1220) | ATR, FOS | 1 | A1, A2, B1, B2, B3, CC | 12 |  |  |  |

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| MATIČNI BROJEVI KREDITNIH INSTITUCIJA U REPUBLICI HRVATSKOJ: | | | | |
|  | BANKE |  |  |  |
| 1198947 | Addiko Bank d.d. |  |  |  |
| 1326287 | Banka Kovanica d.d. |  |  |  |
| 3467988 | Croatia banka d.d. |  |  |  |
| 3337367 | Erste&Steiermärkische Bank d.d. | |  |  |
| 3777928 | Hrvatska poštanska banka d.d. | |  |  |
| 971359 | Imex banka d.d. |  |  |  |
| 3463958 | Istarska kreditna banka Umag d.d. | |  |  |
| 675539 | J&T banka d.d. |  |  |  |
| 3019349 | Jadranska banka d.d. |  |  |  |
| 3123014 | Karlovačka banka d.d. |  |  |  |
| 1263986 | KentBank d.d. |  |  |  |
| 560286 | Kreditna banka Zagreb d.d. | |  |  |
| 3141721 | OTP banka Hrvatska d.d. |  |  |  |
| 3726177 | Partner banka d.d. |  |  |  |
| 3015904 | Podravska banka d.d. |  |  |  |
| 3269841 | Privredna banka Zagreb d.d. | |  |  |
| 901717 | Raiffeisenbank Austria d.d. | |  |  |
| 3113680 | Samoborska banka d.d. |  |  |  |
| 1260405 | Sberbank d.d. |  |  |  |
| 3999092 | Slatinska banka d.d. |  |  |  |
| 3129241 | Splitska banka d.d. |  |  |  |
| 3917185 | Veneto banka d.d. |  |  |  |
| 3234495 | Zagrebačka banka d.d. |  |  |  |
|  | STAMBENE ŠTEDIONICE |  |  |  |
| 2068001 | HPB-Stambena štedionica d.d. | |  |  |
| 1702785 | PBZ stambena štedionica d.d. | |  |  |
| 1442007 | Raiffeisen stambena štedionica d.d. | |  |  |
| 1393685 | Wüstenrot stambena štedionica d.d. | |  |  |
|  |  |  |  |  |
|  | HNB |  |  |  |
| 3269817 | Hrvatska narodna banka |  |  |  |

U Tablici 19. redak 25. mijenja se i glasi:

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tablica 19: Izvještaj POKI2 – Izvještaj o izloženostima prema osobama u posebnom odnosu s kreditnom institucijom | | | | | | | | | | Naziv kreditne institucije: | | |  |  |  |  |
| OIB kreditne institucije: | | |  |  |  |  |
| Oznaka izvješća: | | |  |  |  |  |
| Datum: |  |  |  |  |  |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Red. br. | Dužnik | Grupa povezanih osoba | MB/ JMBG/ OIB | % dionica kreditne institucije |  | Krediti i depoziti |  | Dužnički vrijednosni papiri |  | Vlasnički vrijednosni papiri |  | Ostala imovina |  | Izvan-bilančna izloženost |  | Ukupna izloženost |
| 1 | 2 | 3 | 4 | 5 |  | 6 |  | 7 |  | 8 |  | 9 |  | 10 |  | 11 |
| 25. | 5. Osobe odgovorne za rad kontrolne funkcije, za poslovanje s pravnim osobama, za rad sa stanovništvom, za poslovanje riznice i za sprječavanje pranja novca |  |  |  | 1Z05 |  | 2Z05 |  | 3Z05 |  | 4Z05 |  | 5Z05 |  | 6Z05 |  |

Članak 5.

Kreditna institucija dužna je prve supervizorske izvještaje sastavljene u skladu s odredbama ove Odluke dostaviti sa stanjem na dan 30. rujna 2018.

Članak 6.

Ova Odluka stupa na snagu osmoga dana od dana objave u »Narodnim novinama«.

O. br. 270-020/09-18/BV

Zagreb, 12. rujna 2018.

Guverner
 Boris Vujčić, v. r.