Uputstvo za popunjavanje obrazaca

Tabele su zaštićene bez pasvorda. Ako se želi promjeniti neko zaključano polje, dovoljno je u opciji "Tools-protection" izabrati "Unprotect sheet"!
Tabela na engleskom jeziku se automatski popunjava kad se popunjava tabela na srpskom jeziku.
Pozitivne promjene, odnosno korekcije, se unose kao pozitivni brojevi (osnovni kapital, dobitak period, pozitivne korekcije)
Obrazac je ispravno popunjen ako zbir kolona odgovara odgovarajućim pozicijama u bilansu.
Opšte podatke u zaglavlju i podnožju (matični broj, šifra djelatnosti, naziv i sl.) je dovoljno pupuniti u Bilansu stanja, na ostalim bilansima ovi podaci se automatski prikazuju.

Napomene za Bilans stanja

U aktivi Bilansa stanja popunjavaju se samo kolone "Bruto" (4) i "Ispravka vrijednosti" (5), dok se kolona "Neto" (6) automatski izračunava.
Takođe, potrebno je popuniti i kolonu "Iznos prethodne godine (početno stanje)" (7).
U pasivi Bilansa stanja u prvu kolonu se unosi "Iznos na dan bilansa tekuće godine", a u drugu kolonu "Iznos prethodne godine (početno stanje)".

Napomene za Bilans uspjeha

U Bilansu uspjeha popunjavaju se kolone 4 i 5, dok se zbirovi automatski računaju.
U formuli za računanje AOP-a 244, pored AOP-a koji su prikazani u šemi bilansa uspjeha (Sl. Gl. 84/09), u obzir je uzet i AOP 230 kako bi zbir bio prikazan ispravno.
U formuli za računanje AOP-a 245, pored AOP-a koji su prikazani u šemi bilansa uspjeha (Sl. Gl. 84/09), u obzir je uzet i AOP 229 kako bi zbir bio prikazan ispravno.
U formuli za računanje AOP-a 293, pored AOP-a koji su prikazani u šemi bilansa uspjeha (Sl. Gl. 84/09), u obzir su uzeti i AOP 245, 269 i 290 kako bi zbir bio prikazan ispravno.
U formuli za računanje AOP-a 294, pored AOP-a koji su prikazani u šemi bilansa uspjeha (Sl. Gl. 84/09), u obzir su uzeti i AOP 244, 268 i 289 kako bi zbir bio prikazan ispravno.

Napomene za Bilans tokova gotovine

U Bilansu tokova gotovine popunjavaju se kolone 3 i 4, dok se zbirovi automatski računaju.

Napomene za Promjene na kapitalu

U obrazacu Promjene na kapitalu potrebno je popuniti čitavu tabelu.
Promjene koje utiču na smanjenje kapitala se unose kao negativni brojevi (Na primjer: objava dividende, gubitak perioda, pokrice gubitka, negativna korekcija i sl.)
U koloni 7 se unosi saldo nerasporedjenog dobitka, odnosno gubitka.
Na primjer, ako je iskazano 31.12.2004. godine u bilansu stanja iskazano 1000 KM neraporedjene dobiti i 100 KM gubitka iz prethodnih perioda unosi se neto 900 KM.

Ukoliko prilikom popunjvanja tabela imate bilo kakva pitanja budite slobodni da kontaktirate Sektor za listing, razvoj i odnose sa javnošću:
Darko Lakić (darko.lakic@blberza.com - 051/326-046)
Dragana Gajić (dragana.gajic@blberza.com - 051/326-052)

Engleska verzija finansijskih izvještaja je samo za informacione svrhe.

Banjalučka berza ne odgovara za tačnost prevoda na engleski jezik.
The English version of financial statements is provided for information purposes only.
The Banja Luka Stock Exchange cannot be held responsible and accountable for the accuracy of translation into English.
 Matični broj 01494562 Žiro računi kod poslovnih banaka
Šifra djelatnosti 060101 *5620050000303560
Naziv privrednog društva JOP ŽELJEZNICE REPUBLIKE SRPSKE AD *5520160000838520
Sjedište DOBOJ *5560010000006930
JIB 4400025960001

Bilans stanja
na dan 30.09.2010.
u KM
Iznos na dan bilansa tekuće godine Iznos na dan
Grupa
Oznaka bilansa
računa, POZICIJA Ispravka
za AOP Bruto Neto (4-5) prethodne
račun vrijednosti godine
1 2 3 4 5 6 7
AKTIVA
A. STALNA IMOVINA (002+008+015+021+030) 001 2,003,248,690 1,672,214,288 331,034,402 329,552,637
1 I NEMATERIJALNA ULAGANJA (003 do 007) 002 11,227,078 499,123 10,727,955 10,757,720
10 1. Ulaganja u razvoj 003 0
11 2. Koncesije, patenti, licence i ostala prava 004 0
12 3. Goodwill 005 0
14 4. Ostala nematerijalna ulaganja 006 11,227,078 499,123 10,727,955 10,757,720
015 i 016 5. Avansi i nematerijalna ulaganja u pripremi 007 0
II NEKRETNINE, POSTROJENJA, OPREMA I INVESTICIONE NEKRETNINE
2 008 1,992,004,011 1,671,715,165 320,288,846 318,794,917
(009 do 014)
20 1. Zemljište 009 855,138 855,138 855,138
21 2. Građevinski objekti 010 968,171,321 701,084,062 267,087,259 274,527,325
22 3. Postrojenja i oprema 011 984,718,536 970,166,729 14,551,807 16,951,789
23 4. Investicione nekretnine 012 0
027 i 028 5. Avansi i nekretnine, postrojenja, oprema i investicione nekretnine u pripremi 013 38,259,016 464,374 37,794,642 26,460,665
29 6. Ulaganje na tuđim nekretninama, postrojenjima i opremi 014 0
3 III BIOLOŠKA SREDSTVA I SREDSTVA KULTURE (016 do 020) 015 17,601 0 17,601 0
30 1. Šume 016 0
31 2. Višegodišnji zasadi 017 0
32 3. Osnovno stado 018 0
33 4. Sredstva kulture 019 17,601 17,601
038 i 039 5. Avansi i biološka sredstva i sredstva kulture u pripremi 020 0
4 IV DUGOROČNI FINANSIJSKI PLASMANI (022 do 029) 021 0 0 0 0
040, dio 049 1. Učešće u kapitalu zavisnih pravnih lica 022 0
041, dio 049 2. Učešće u kapitalu drugih pravnih lica 023 0
042, dio 049 3. Dugoročni krediti povezanim pravnim licima 024 0
043, dio 049 4. Dugoročni krediti u zemlji 025 0
044, dio 049 5. Dugoročni krediti u inostranstvu 026 0
045, dio 049 6. Finansijska sredstva raspoloživa za prodaju 027 0
046, dio 049 7. Finansijska sredstva koja se drže do roka dospijeća 028 0

Strana 2 od 32
 Iznos na dan bilansa tekuće godine Iznos na dan
Grupa
Oznaka bilansa
računa, POZICIJA Ispravka
za AOP Bruto Neto (4-5) prethodne
račun vrijednosti godine
1 2 3 4 5 6 7
048, dio 049 8. Ostali dugoročni finansijski plasmani 029 0
50 V ODLOŽENA PORESKA SREDSTVA 030 0
B. TEKUĆA IMOVINA (032+039+060) 031 56,404,810 13,543,948 42,860,862 37,894,826
I ZALIHE, STALNA SREDSTVA I SREDSTVA OBUSTAVLJENOG POSLOVANJA
10 do 15 032 27,621,559 5,466,765 22,154,794 22,722,859
NAMIJENJENA PRODAJI (033 do 038)
100 do 109 1. Zalihe materijala 033 24,811,628 5,466,228 19,345,400 19,827,996
110 do 112 2. Zalihe nedovršene proizvodnje, poluproizvoda i nedovršenih usluga 034 0
120 3. Zalihe gotovih proizvoda 035 0
130 do 139 4. Zalihe robe 036 1,415 537 878 1,514
140 do 149 5. Stalna sredstva i sredstva obustavljenog poslovanja namijenjena prodaji 037 0
150 do 159 6. Dati avansi 038 2,808,516 2,808,516 2,893,349
II KRATKOROČNA POTRAŽIVANJA, PLASMANI I GOTOVINA
039 28,783,251 8,077,183 20,706,068 15,171,967
(040+046+055+058+059)
20, 21, 22 1. Kratkoročna potraživanja (041 do 045) 040 24,731,465 8,077,183 16,654,282 14,497,465
200, dio 209 a) Kupci–povezana pravna lica 041 0
201, dio 209 b) Kupci u zemlji 042 17,141,329 3,829,758 13,311,571 11,463,828
202, dio 209 v) Kupci u inostranstvu 043 7,284,368 4,231,168 3,053,200 2,528,191
210 do 219 g) Potraživanja iz specifičnih poslova 044 0 43,406
220 do 229 d) Druga kratkoročna potraživanja 045 305,768 16,257 289,511 462,040
23 2. Kratkoročni finansijski plasmani (047 do 054) 046 0 0 0 0
230, dio 239 a) Kratkoročni krediti povezanim pravnim licima 047 0
231, dio 239 b) Kratkoročni krediti u zemlji 048 0
232, dio 239 v) Kratkoročni krediti u inostranstvu 049 0
g) Dio dugoročnih finansijskih plasmana koji dospijeva za naplatu u periodu do godinu
233 i 234 050 0
dana

235, dio 239 d) Finansijska sredstva po fer vrijednosti kroz bilans uspjeha namijenjena trgovanju 051 0

236, dio 239 đ) Finansijska sredstva označena po fer vrijednosti kroz bilans uspjeha 052 0
e) Okupljene sopstvene akcije i otkupljeni sopstveni udjeli namijenjeni prodaji ili
237 053 0
poništavanju
238, dio 239 ž) Ostali kratkoročni plasmani 054 0
24 3. Gotovinski ekvivalenti i gotovina (056+057) 055 1,621,432 0 1,621,432 360,266
240 a) Gotovinski ekvivalenti - hartije od vrijednosti 056 0
241 do 249 b) Gotovina 057 1,621,432 1,621,432 360,266
270 do 279 4. Porez na dodatu vrijednost 058 0
280 do 289,
5. Aktivna vremenska razgraničenja 059 2,430,354 2,430,354 314,236
osim 288
288 III ODLOŽENA PORESKA SREDSTVA 060 0
29 V. GUBITAK IZNAD VISINE KAPITALA 061 0
G. POSLOVNA AKTIVA (001+031+061) 062 2,059,653,500 1,685,758,236 373,895,264 367,447,463
880 do 888 D. VANBILANSNA AKTIVA 063 198,912,826 1,522,594 197,390,232 131,750,844
Đ. UKUPNA AKTIVA (062+063) 064 2,258,566,326 1,687,280,830 571,285,496 499,198,307

Strana 3 od 32
 Iznos na dan bilansa tekuće godine Iznos na dan
Grupa
Oznaka bilansa
računa, POZICIJA Ispravka
za AOP Bruto Neto (4-5) prethodne
račun vrijednosti godine
1 2 3 4 5 6 7
Iznos na dan tekuće bilansne Iznos na dan prethodne bilansne
PASIVA
godine godine
A. KAPITAL (102-109+110+111+114+115-116+117-122) 101 234,239,553 245,825,150
30 I OSNOVNI KAPITAL (103 do 108) 102 245,305,786 245,305,786
300 1. Akcijski kapital 103 245,305,786 245,305,786
302 2. Udjeli društva sa ograničenom odgovornošću 104
303 3. Zadružni udjeli 105
304 4. Ulozi 106
305 5. Državni kapital 107
306 6. Ostali osnovni kapital 108
31 II UPISANI NEUPLAĆENI KAPITAL 109
320 III EMISIONA PREMIJA 110
dio 32 IV REZERVE (112+113) 111 0 0
321 1. Zakonske rezerve 112
322 2. Statutarne rezerve 113

330, 331 i 334 V REVALORIZACIONE REZERVE 114 148,540,567 148,540,567

VI NEREALIZOVANI DOBICI PO OSNOVU FINANSIJSKIH SREDSTAVA

332 115
RASPOLOŽIVIH ZA PRODAJU
VII NEREALIZOVANI GUBICI PO OSNOVU FINANSIJSKIH SREDSTAVA
333 116
RASPOLOŽIVIH ZA PRODAJU
34 VIII NERASPOREĐENI DOBITAK (118 do 121) 117 0 0
340 1. Neraspoređeni dobitak ranijih godina 118
341 2. Neraspoređeni dobitak tekuće godine 119
342 3. Neraspoređeni višak prihoda nad rashodima 120
343 4. Neto prihod od samostalne djelatnosti 121
35 IX GUBITAK DO VISINE KAPITALA (123+124) 122 159,606,800 148,021,203
350 1. Gubitak ranijih godina 123 148,021,203 121,514,148
351 2. Gubitak tekuće godine 124 11,585,597 26,507,055
40 B. DUGOROČNA REZERVISANJA (126 do 131) 125 7,963,919 8,149,719
400 1. Rezervisanja za troškove u garantnom roku 126
401 2. Rezervisanja za troškove obnavljanja prirodnih bogatstava 127
402 3. Rezervisanja za zadržane kaucije i depozite 128
403 4. Rezervisanja za troškove restrukturiranja 129
404 5. Rezervisanja za naknade i beneficije zaposlenih 130 1,873,180 1,949,292
405 6. Ostala dugoročna rezervisanja 131 6,090,739 6,200,427

Strana 4 od 32
 Iznos na dan bilansa tekuće godine Iznos na dan
Grupa
Oznaka bilansa
računa, POZICIJA Ispravka
za AOP Bruto Neto (4-5) prethodne
račun vrijednosti godine
1 2 3 4 5 6 7
V. OBAVEZE (133+142) 132 131,691,792 113,472,634
41, osim 418 I DUGOROČNE OBAVEZE (134 do 141) 133 69,240,566 54,642,973
410 1. Obaveze koje se mogu konvertovati u kapital 134
411 2. Obaveze prema povezanim pravnim licima 135
412 3. Obaveze po emitovanim dugoročnim hartijama od vrijednosti 136
413 i 414 4. Dugoročni krediti 137 69,240,566 54,642,973
415 i 416 5. Dugoročne obaveze po finansijskom lizingu 138
417 6. Dugoročne obaveze po fer vrijednosti kroz bilans uspjeha 139
418 7. Odložene poreske obaveze 140
419 8. Ostale dugoročne obaveze 141

42 do 48 II KRATKOROČNE OBAVEZE (143+148+153+154+155+156+157+158+159+160) 142 62,451,226 58,829,661

42 1. Kratkoročne finansijske obaveze (144 do 147) 143 3,061,762 11,686,532

420 do 423 a) Kratkoročni krediti i obaveze po emitovanim kratkoročnim hartijama od vrijednosti 144 3,061,762 8,234,574

b) Dio dugoročnih finansijskih obaveza koji za plaćanje dospijeva u periodu do godinu

424 i 425 145 3,451,958
dana
426 v) Kratkoročne obaveze po fer vrijednosti kroz bilans uspjeha 146
429 g) Ostale kratkoročne finansijske obaveze 147
43 2. Obaveze iz poslovanja (149 do 152) 148 15,540,904 12,452,019
430 a) Primljeni avansi, depoziti i kaucije 149 113,799 144,509
431 b) Dobavljači - povezana pravna lica 150
432 i 433 v) Ostali dobavljači 151 15,421,073 12,307,510
439 g) Ostale obaveze iz poslovanja 152 6,032
440 do 449 3. Obaveze iz specifičnih poslova 153
450 do 458 4. Obaveze za zarade i naknade zarada 154 21,423,113 19,434,200
460 do 469 5. Druge obaveze 155 959,004 1,357,822
470 do 479 6. Porez na dodatu vrijednost 156
48 osim 481 7. Obaveze za ostale poreze, doprinose i druge dažbine 157 80,020 233,490
481 8. Obaveze za porez na dobitak 158
49, osim 495 9. Pasivna vremenska razgraničenja 159 21,386,423 13,665,598
495 10. Odložene poreske obaveze 160
G. POSLOVNA PASIVA (101+125+132) 161 373,895,264 367,447,503
890 do 898 D. VANBILANSNA PASIVA 162 197,390,232 131,750,844
Đ. UKUPNA PASIVA (161+162) 163 571,285,496 499,198,347

U Doboju
Dana 29.10.2010.god.
Lice sa licencom Mira Simić
Direktor Rodoljub Milovanović

Strana 5 od 32
 Matični broj 01494562 Žiro računi kod poslovnih banaka
Šifra djelatnosti 060101 *5620050000303560
Naziv privrednog društva JOP ŽELJEZNICE REPUBLIKE SRPSKE AD *5520160000838520
Sjedište DOBOJ *5560010000006930
JIB 4400025960001

Bilans uspjeha
u periodu od 01.01.2010. do 30.09.2010.
u KM
Iznos
Grupa
Oznaka
računa, POZICIJA
za AOP Tekuća godina Prethodna godina
račun

1 2 3 4 5
A. POSLOVNI PRIHODI I RASHODI
I POSLOVNI PRIHODI (202+206+210+211-212+213-214+215) 201 53,044,137 46,926,509
60 1. Prihodi od prodaje robe (203 do 205) 202 11,894 6,316
600 a) Prihodi od prodaje robe povezanim pravnim licima 203
601 b) Prihodi od prodaje robe na domaćem tržištu 204 11,894 6,316
602 v) Prihodi od prodaje robe na inostranom tržištu 205
61 2. Prihodi od prodaje učinaka (207 do 209) 206 27,532,889 20,309,930
610 a) Prihodi od prodaje učinaka povezanim pravnim licima 207
611 b) Prihodi od prodaje učinaka na domaćem tržištu 208 10,564,954 7,165,632
612 v) Prihodi od prodaje učinaka na inostranom tržištu 209 16,967,935 13,144,298
62 3. Prihodi od aktiviranja ili potrošnje robe i učinaka 210
630 4. Povećanje vrijednosti zaliha učinaka 211
631 5. Smanjenje vrijednosti zaliha učinaka 212
640 i 641 6. Povećanje vrijednosti investicionih nekretnina i bioloških sredstava koja se ne amortizuju 213
642 i 643 7. Smanjenje vrijednosti investicionih nekretnina i bioloških sredstava koja se ne amortizuju 214
650 do 659 8. Ostali poslovni prihodi 215 25,499,354 26,610,263
II POSLOVNI RASHODI (217+218+219+222+223+226+227+228) 216 63,140,987 59,500,455
500 do 502 1. Nabavna vrijednost prodate robe 217 8,637 5,320
510 do 513 2. Troškovi materijala 218 7,350,598 8,334,840
52 3. Troškovi zarada, naknada zarada i ostalih ličnih rashoda (220+221) 219 40,338,242 36,264,088
520 i 521 a) Troškovi bruto zarada i bruto naknada zarada 220 38,504,762 34,010,341
522 i 529 b) Ostali lični rashodi 221 1,833,480 2,253,747
530 do 539 4. Troškovi proizvodnih usluga 222 4,362,784 2,936,219
54 5. Troškovi amortizacije i rezervisanja (224+225) 223 9,882,988 10,733,533
540 a) Troškovi amortizacije 224 9,524,115 10,733,533
541 do 549 b) Troškovi rezervisanja 225 358,873
55 osim 555 i
6. Nematerijalni troškovi (bez poreza i doprinosa) 226 842,043 758,120
556

Strana 6 od 32
 Iznos
Grupa
Oznaka
računa, POZICIJA
za AOP Tekuća godina Prethodna godina
račun

1 2 3 4 5
555 7. Troškovi poreza 227 187,824 165,464
556 8. Troškovi doprinosa 228 167,871 302,871
B. POSLOVNI DOBITAK (201-216) 229 0 0
V. POSLOVNI GUBITAK (216-201) 230 10,096,850 12,573,946
G. FINANSIJSKI PRIHODI I RASHODI
66 I FINANSIJSKI PRIHODI (232 do 237) 231 8,242 18,493
660 1. Finansijski prihodi od povezanih pravnih lica 232
661 2. Prihodi od kamata 233 8,234 18,208
662 3. Pozitivne kursne razlike 234 8 285
663 4. Prihodi od efekata valutne klauzule 235
664 5. Prihodi od učešća u dobitku zajedničkih ulaganja 236
669 6. Ostali finansijski prihodi 237
56 II FINANSIJSKI RASHODI (239 do 243) 238 1,991,287 2,823,391
560 1. Finansijski rashodi po osnovu odnosa povezanih pravnih lica 239
561 2. Rashodi kamata 240 1,989,863 2,665,504
562 3. Negativne kursne razlike 241 1,424 222
563 4. Rashodi po osnovu valutne klauzule 242
564 5. Ostali finansijski rashodi 243 157,665
D. DOBITAK REDOVNE AKTIVNOSTI (229+231-238) 244 0 0
Đ. GUBITAK REDOVNE AKTIVNOSTI (230+238-231) 245 12,079,895 15,378,844
E. OSTALI PRIHODI I RASHODI
67 I OSTALI PRIHODI (247 do 256) 246 1,677,319 303,114
670 1. Dobici po osnovu prodaje nematerijalnih ulaganja, nekretnina, postrojenja i opreme 247
671 2. Dobici po osnovu prodaje investicionih nekretnina 248
672 3. Dobici po osnovu prodaje bioloških sredstava 249
673 4. Dobici po osnovu prodaje sredstava obustavljenog poslovanja 250
674 5. Dobici po osnovu prodaje učešća u kapitalu i dugoročnih HOV 251
675 6. Dobici po osnovu prodaje materijala 252 222,409 5,246
676 7. Viškovi, izuzimajući viškove zaliha učinaka 253 33,900 24,500
677 8. Naplaćena otpisana potraživanja 254 450,655 151,581
9. Prihodi po osnovu ugovorene zaštite od rizika, koji ne ispunjavaju uslove da se iskažu u okviru
678 255
revalorizacionih rezervi
10. Prihodi od smanjenja obaveza, ukidanja neiskorištenih dugoročnih rezervisanja i ostali nepomenuti
679 256 970,355 121,787
prihodi
57 II OSTALI RASHODI (258 do 267) 257 752,401 353,932

570 1. Gubici po osnovu prodaje i rashodovanja nematerijalnih ulaganja, nekretnina, postrojenja i opreme 258

571 2. Gubici po osnovu prodaje i rashodovanja investicionih nekretnina 259 146,210

572 3. Gubici po osnovu prodaje i rashodovanja bioloških sredstava 260

Strana 7 od 32
 Iznos
Grupa
Oznaka
računa, POZICIJA
za AOP Tekuća godina Prethodna godina
račun

1 2 3 4 5
573 4. Gubici po osnovu prodaje sredstava obustavljenog poslovanja 261
574 5. Gubici po osnovu prodaje učešća u kapitalu i dugoročnih HOV 262
575 6. Gubici po osnovu prodatog materijala 263 11,129
576 7. Manjkovi, izuzimajući manjkove zaliha učinaka 264 92,228
577 8. Rashodi po osnovu zaštite od rizika 265
578 9. Rashodi po osnovu ispravke vrijednosti i otpisa potraživanja 266 522,084 261,704
579 10. Rashodi po osnovu rashodovanja zaliha materijala i robe i ostali rashodi 267 72,978
Ž. DOBITAK PO OSNOVU OSTALIH PRIHODA I RASHODA (246-257) 268 924,918 0
Z. GUBITAK PO OSNOVU OSTALIH PRIHODA I RASHODA (257-246) 269 0 50,818
I. PRIHODI I RASHODI OD USKLAĐIVANJA VRIJEDNOSTI IMOVINE
68 I PRIHODI OD USKLAĐIVANJA VRIJEDNOSTI IMOVINE (271 do 279) 270 0 0
680 1. Prihodi od usklađivanja vrijednosti nematerijalnih ulaganja 271
681 2. Prihodi od usklađivanja vrijednosti nekretnina, postrojenja i opreme 272

682 3. Prihodi od usklađivanja vrijednosti investicionih nekretnina za koje se obračunava amortizacija 273

683 4. Prihodi od usklađivanja vrijednosti bioloških sredstva za koje se obračunava amortizacija 274
5. Prihodi od usklađivanja vrijednosti dugoročnih finansijskih plasmana i fin. sredstava raspoloživih za
684 275
prodaju
685 6. Prihodi od usklađivanja vrijednosti zaliha materijala i robe 276
686 7. Prihodi od usklađivanja vrijednosti kratkoročnih finansijskih plasmana 277
687 8. Prihodi od usklađivanja vrijednosti kapitala 278
689 9. Prihodi od usklađivanja vrijednosti ostale imovine 279
58 II RASHODI OD USKLAĐIVANJA VRIJEDNOSTI IMOVINE (281 do 288) 280 0 0
580 1. Obezvrjeđenje nematerijalnih ulaganja 281
581 2. Obezvrjeđenje nekretnina, postrojenja i opreme 282
582 3. Obezvrjeđenje investicionih nekretnina za koje se obračunava amortizacija 283
583 4. Obezvrjeđenje bioloških sredstva za koja se obračunava amortizacija 284

584 5. Obezvrjeđenje dugoročnih finansijskih plasmana i finansijskih sredstava raspoloživih za prodaju 285

585 6. Obezvrjeđenje zaliha materijala i robe 286

586 7. Obezvrjeđenje kratkoročnih finansijskih plasmana 287
589 8. Obezvrjeđenje ostale imovine 288
J. DOBITAK PO OSNOVU USKLAĐIVANJA VRIJEDNOSTI IMOVINE (270-280) 289 0 0
K. GUBITAK PO OSNOVU USKLAĐIVANJA VRIJEDNOSTI IMOVINE (280-270) 290 0 0
L. PRIHODI PO OSNOVU PROMJENE RAČUNOVODSTVENIH POLITIKA I ISPRAVKE GREŠAKA IZ
690 i 691 291 453,684
RANIJIH GODINA
LJ. RASHODI PO OSNOVU PROMJENE RAČUNOVODSTVENIH POLITIKA I ISPRAVKE GREŠAKA IZ
590 i 591 292 884,304
RANIJIH GODINA
M. DOBITAK I GUBITAK PRIJE OPOREZIVANJA
1. Dobitak prije oporezivanja (244+268+289+291-292) 293 0 0

Strana 8 od 32
 Iznos
Grupa
Oznaka
računa, POZICIJA
za AOP Tekuća godina Prethodna godina
račun

1 2 3 4 5
2. Gubitak prije oporezivanja (245+269+290+292-291) 294 11,585,597 15,429,662
N. TEKUĆI I ODLOŽENI POREZ NA DOBIT
721 1. Poreski rashodi perioda 295
dio 722 2. Odloženi poreski rashodi perioda 296
dio 722 3. Odloženi poreski prihodi perioda 297
NJ. NETO DOBITAK I NETO GUBITAK PERIODA
1. Neto dobitak tekuće godine (293-294-295-296+297) 298 0 0
2. Neto gubitak tekuće godine (294-293+295+296-297) 299 11,585,597 15,429,662
723 O. MEĐUDIVIDENDE I DRUGI VIDOVI RASPODJELE DOBITKA U TOKU PERIODA 300
P. OSTALI DOBICI I GUBICI U PERIODU
I DOBICI UTVRĐENI DIREKTNO U KAPITALU (302 do 307) 301 0 0
1. Dobici po osnovu smanjenja revalorizacionih rezervi na stalnim sredstvima, osim HOV raspoloživih
302
za prodaju
2. Dobici po osnovu promjene fer vrijednosti HOV raspoloživih za prodaju 303
3. Dobici po osnovu prevođenja finansijskih izvještaja inostranog poslovanja 304
4. Aktuarski dobici od planova definisanih primanja 305
5. Efektivni dio dobitaka po osnovu zaštite od rizika gotovinskih tokova 306
6. Ostali dobici utvrđeni direktno u kapitalu 307
II GUBICI UTVRĐENI DIREKTNO U KAPITALU (309 do 313) 308 0 0
1. Gubici po osnovu promjene fer vrijednosti HOV raspoloživih za prodaju 309
2. Gubici po osnovu prevođenja finansijskih izvještaja inostranog poslovanja 310
3. Aktuarski gubici od planova definisanih primanja 311
4. Efektivni dio gubitaka po osnovu zaštite od rizika gotovinskih tokova 312
5. Ostali gubici utvrđeni direktno u kapitalu 313
R. OSTALI DOBICI ILI GUBICI U PERIODU (301-308) ili (308-301) 314 0 0
S. POREZ NA DOBITAK KOJI SE ODNOSI NA OSTALE DOBITKE I GUBITKE 315
T. NETO REZULTAT PO OSNOVU OSTALIH DOBITAKA I GUBITAKA U PERIODU (314±315) 316 0 0
Ć. UKUPAN NETO REZULTAT U OBRAČUNSKOM PERIODU
I UKUPAN NETO DOBITAK U OBRAČUNSKOM PERIODU (298-299±316) 317 0 0
II UKUPAN NETO GUBITAK U OBRAČUNSKOM PERIODU (299-298±316) 318 11,585,597 15,429,662
Dio neto dobitka/gubitka koji pripada većinskim vlasnicima 319
Dio neto dobitka/gubitka koji pripada manjinskim vlasnicima 320
Obična zarada po akciji 321
Razrijeđena zarada po akciji 322
Prosječan broj zaposlenih po osnovu časova rada 323
Prosječan broj zaposlenih po osnovu stanja na kraju mjeseca 324

U Doboju
Dana 29.10.2010.god.

Strana 9 od 32
 Iznos
Grupa
Oznaka
računa, POZICIJA
za AOP Tekuća godina Prethodna godina
račun

1 2 3 4 5
Lice sa licencom Mira Simić
Direktor Rodoljub Milovanović

* Ako je smanjenje zaliha učinaka iznad poslovnih prihoda perioda, razlika sa poslovnim rashodima perioda čini poslovni gubitak.

Strana 10 od 32
 Iznos
Grupa
Oznaka
računa, POZICIJA
za AOP Tekuća godina Prethodna godina
račun

1 2 3 4 5

Kontrolni zbirovi
Ukupni prihodi 55,183,382 47,248,116
Ukupni rashodi 66,768,979 62,677,778

Strana 11 od 32
 Matični broj 01494562 Žiro računi kod poslovnih banaka
Šifra djelatnosti 060101 *5620050000303560
Naziv privrednog društva JOP ŽELJEZNICE REPUBLIKE SRPSKE AD *5520160000838520
Sjedište DOBOJ *5560010000006930
JIB 4400025960001

Bilans tokova gotovine

u periodu od 01.01.2010. do 30.09.2010.
u KM
Iznos
Oznaka
POZICIJA
za AOP Tekuća godina Prethodna godina

1 2 3 4
A. TOKOVI GOTOVINE IZ POSLOVNIH AKTIVNOSTI
I PRILIVI GOTOVINE IZ POSLOVNIH AKTIVNOSTI (302 DO 304) 301 0 0
1. Prilivi od kupaca i primljeni avansi 302
2. Prilivi od premija, subvencija, dotacija i sl. 303
3. Ostali prilivi iz poslovnih aktivnosti 304
II ODLIVI GOTOVINE IZ POSLOVNIH AKTIVNOSTI (306 DO 310) 305 0 0
1. Odlivi po osnovu isplata dobavljačima i dati avansi 306
2. Odlivi po osnovu isplata zarada, naknada zarada i ostalih ličnih rashoda 307
3. Odlivi po osnovu plaćenih kamata 308
4. Odlivi po osnovu poreza na dobit 309
5. Ostali odlivi iz poslovnih aktivnosti 310
III NETO PRILIV GOTOVINE IZ POSLOVNIH AKTIVNOSTI (301-305) 311 0 0
IV NETO ODLIV GOTOVINE IZ POSLOVNIH AKTIVNOSTI (305-301) 312 0 0
B. TOKOVI GOTOVINE IZ AKTIVNOSTI INVESTIRANJA
I PRILIVI GOTOVINE IZ AKTIVNOSTI INVESTIRANJA (314 DO 319) 313 0 0
1. Prilivi po osnovu kratkoročnih finansijskih plasmana 314
2. Prilivi po osnovu prodaje akcija i udjela 315
3. Prilivi po osnovu prodaje nematerijalnih ulaganja, nekretnina, postrojenja,
316
opreme, investicionih nekretnina i bioloških sredstava
4. Prilivi po osnovu kamata 317
5. Prilivi od dividendi i učešća u dobitku 318
6. Prilivi po osnovu ostalih dugoročnih finansijskih plasmana 319
II ODLIVI GOTOVINE IZ AKTIVNOSTI INVESTIRANJA (321 DO 324) 320 0 0
1. Odlivi po osnovu kratkoročnih finansijskih plasmana 321
2. Odlivi po osnovu kupovine akcija i udjela 322

Strana 12 od 32
 Iznos
Oznaka
POZICIJA
za AOP Tekuća godina Prethodna godina

1 2 3 4
3. Odlivi po osnovu kupovine nematerijalnih ulaganja, nekretnina, postrojenja,
323
opreme, investicionih nekretnina i bioloških sredstava
4. Odlivi po osnovu ostalih dugoročnih finansijskih plasmana 324
III NETO PRILIV GOTOVINE IZ AKTIVNOSTI INVESTIRANJA (313-320) 325 0 0
IV NETO ODLIV GOTOVINE IZ AKTIVNOSTI INVESTIRANJA (320-313) 326 0 0
V. TOKOVI GOTOVINE IZ AKTIVNOSTI FINANSIRANJA
I PRILIV GOTOVINE IZ AKTIVNOSTI FINANSIRANJA (328 DO 331) 327 0 0
1. Prilivi po osnovu povećanja osnovnog kapitala 328
2. Prilivi po osnovu dugoročnih kredita 329
3. Prilivi po osnovu kratkoročnih kredita 330
4. Prilivi po osnovu ostalih dugoročnih i kratkoročnih obaveza 331
II ODLIVI GOTOVINE IZ AKTIVNOSTI FINANSIRANJA (333 DO 338) 332 0 0
1. Odlivi po osnovu otkupa sopstvenih akcija i udjela 333
2. Odlivi po osnovu dugoročnih kredita 334
3. Odlivi po osnovu kratkoročnih kredita 335
4. Odlivi po osnovu finansijskog lizinga 336
5. Odlivi po osnovu isplaćenih dividendi 337
6. Odlivi po osnovu ostalih dugoročnih i kratkoročnih obaveza 338
III NETO PRILIV GOTOVINE IZ AKTIVNOST FINANSIRANJA (327-332) 339 0 0
IV NETO ODLIV GOTOVINE IZ AKTIVNOSTI FINANSIRANJA (332-327) 340 0 0
G. UKUPNI PRILIVI GOTOVINE (301+313+327) 341 0 0
D. UKUPNI ODLIVI GOTOVINE (305+320+332) 342 0 0
Đ. NETO PRILIV GOTOVINE (341-342) 343 0 0
E. NETO ODLIV GOTOVINE (342-341) 344 0 0
Ž. GOTOVINA NA POČETKU OBRAČUNSKOG PERIODA 345
Z. POZITIVNE KURSNE RAZLIKE PO OSNOVU PRERAČUNA GOTOVINE 346
I. NEGATIVNE KURSNE RAZLIKE PO OSNOVU PRERAČUNA GOTOVINE 347
J. GOTOVINA NA KRAJU OBRAČUNSKOG PERIODA
348 0 0
(345+343-344+346-347)

U Doboju
Dana 29.10.2010.god.
Lice sa licencom Mira Simić
Direktor Rodoljub Milovanović

Strana 13 od 32
 Matični broj 01494562 Žiro računi kod poslovnih banaka
Šifra djelatnosti 060101 *5620050000303560
Naziv privrednog društva JOP ŽELJEZNICE REPUBLIKE SRPSKE AD *5520160000838520
Sjedište DOBOJ *5560010000006930
JIB 4400025960001

ANEKS - Dodatni računovodstveni izvještaj

u periodu od 01.01.2010. do 30.09.2010.
u KM
Iznos
Grupa
R.br. OPIS računa,
račun Tekuća godina Prethodna godina

1 2 3 4 5
01 Troškovi usluga na izradi učinaka 530
02 Troškovi transportnih usluga 531
03 Troškovi usluga održavanja 532
04 Troškovi zakupa 533
534, 535,
05 Troškovi sajmova, troškovi reklame i propagande i dio troškova ostalih usluga
dio 539
06 Ukupno troškovi proizvodnih usluga (1+2+3+4+5) 0 0
Troškovi naknada zaposlenima za službeno putovanje
07 dio 529
(osim troškova dnevnica)
08 Troškovi naknada za prevoz na radno mjesto i sa radnog mjesta dio 529
Ostali troškovi naknada: za terenski dodatak, za odvojeni život, za korišćenje
dio 521,
sopstvenog automobila, prekovremeni rad, usluge po ugovoru o privremenim i
09 dio 529,
povremenim poslovima, za autorska djela, dnevnice, za stručno obrazovanje i
dio 539
usavršavanje zaposlenih
10 TROŠKOVI NAKNADA (7+8+9) 0 0
11 Troškovi neproizvodnih usluga dio 550
12 Troškovi reprezentacije 551
13 Troškovi premija osiguranja 552
14 Troškovi platnog prometa 553
15 Troškovi članarina 554
Dio troškova poreza (korišćenje komunalnih dobara), troškovi doprinosa i dio dio 555, 556,
16
ostalih nematerijalnih troškova dio 559
17 NEMATERIJALNI TROŠKOVI (11+12+13+14+15+16) 0 0
18 Prihodi od zakupnina 651
19 Prihodi od članarina 653
20 Prihodi od ukidanja dugoročnih rezervisanja dio 679
21 Prihodi od tantijema i ostali poslovni prihodi 654, 659

Strana 14 od 32
 Iznos
Grupa
R.br. OPIS računa,
račun Tekuća godina Prethodna godina

1 2 3 4 5
22 Ostali poslovni prihodi (18+19+20+21) 0 0

23 Obračunati porez na dodatu vrijednost 47, osim 479

24 Akontacioni porez na dodatu vrijednost 27, osim 279

25 Obaveze za porez na dodatu vrijednost 479

26 Potraživanja po osnovu poreza na dodatu vrijednost 279
dio 520,
Troškovi ostalih poreza (porez na nepokretnosti, porez na plate i naknade,
dio 521,
naknade za vodu, šume, protivgradnu i protivpožarnu zaštitu, republička i
27 dio 522,
komunalna taksa, naknade koje se plaćaju radi dobijanja poslovnih i
dio 555,
profesionalnih dozvola i sl.)
dio 559
28 Obaveze za carine dio 482
29 Prihodi po osnovu subvencija na proizvode dio 650
30 Prihodi po osnovu ostalih subvencija na proizvodnju dio 650
31 Vrijednost ukupnih investicionih ulaganja u toku obračunskog perioda
32 Prodajna vrijednost prodatih i rashodovanih osnovnih sredstava

U Doboju
Dana 29.10.2010.god.
Lice sa licencom Mira Simić
Direktor Rodoljub Milovanović

Strana 15 od 32
 Matični broj 01494562 Žiro računi kod poslovnih banaka
Šifra djelatnosti 060101 *5620050000303560
Naziv privrednog društva JOP ŽELJEZNICE REPUBLIKE SRPSKE AD *5520160000838520
Sjedište DOBOJ *5560010000006930
JIB 4400025960001

Izvještaj o promjenama u kapitalu

za period koji se završava na dan 30.09.2010. godine
u KM
Dio kapitala koji pripada vlasnicima matičnog privrednog društva

Nerealizovani Ostale rezerve

dobici/ gubici po (emisiona Akumulisani
Akcijski kapital i
Rb Vrsta promjene u kapitalu Revalorizacione osnovu premija, zakonske neraspoređeni Manjinski interes UKUPNI KAPITAL
Oznaka udjeli u društvo
rezerve (MRS 16, finansijskih i statutarne dobitak / Ukupno
za AOP sa ograničenom
MRS 21 i MRS 38) sredstava rezerve, zaštita nepokriveni
odgovornošću
raspoloživih za gotovinskih gubitak
prodaju tokova)

1 2 3 4 5 6 7 8 9 10
1 Stanje na dan 31.12.2008. god. 901
2 Efekti promjena u računovodstvenim politikama 902
3 Efekti ispravke grešaka 903
Ponovo iskazano stanje na dan 31.12.2008. god.
904
(901 ± 902 ± 903)
4 Efekti revalorizacije materijalnih i nematerijalnih sredstava 905
Nerealizovani dobici/gubici po osnovu finansijskih sredstava
5 906
raspoloživih za prodaju
Kursne razlike nastale po osnovu preračuna finansijskih izvještaja u
6 907
drugu funkcionalnu valutu
7 Neto dobitak/gubitak perioda iskazan u bilansu uspjeha 908
8 Neto dobici/gubici perioda priznati direktno u kapitalu 909
Objavljene dividende i drugi vidovi raspodjele dobitka i pokriće
9 910
gubitka
Emisija akcijskog kapitala i drugi vidovi povećanja ili smanjenje
10 911
osnovnog kapitala
Stanje na dan 31.12.2009. god./ 01.01.2010. god.
11 912
(904 ± 905 ± 906 ± 907 ± 908 ± 909 - 910 + 911)
12 Efekti promjena u računovodstvenim politikama 913
13 Efekti ispravke grešaka 914
Ponovo iskazano stanje na dan 01.01.2010. god.
14 915
(912 ± 913 ± 914)
15 Efekti revalorizacije materijalnih i nematerijalnih sredstava 916
Nerealizovani dobici/gubici po osnovu finansijskih sredstava
16 917
raspoloživih za prodaju
Kursne razlike nastale po osnovu preračuna finansijskih izvještaja u
17 918
drugu funkcionalnu valutu
18 Neto dobitak/gubitak perioda iskazan u bilansu uspjeha 919
19 Neto dobici/gubici perioda priznati direktno u kapitalu 920
Objavljene dividende i drugi vidovi raspodjele dobitka i pokriće
20 921
gubitka
Emisija akcijskog kapitala i drugi vidovi povećanja ili smanjenje
21 922
osnovnog kapitala
Stanje na dan 30.09.2010. god.
22 923
(915 ± 916 ± 917 ± 918 ± 919 ± 920 - 921 + 922)

U Doboju
Dana 29.10.2010.god.
Lice sa licencom Mira Simić
Direktor Rodoljub Milovanović

Strana 16 od 32
 ID number 01494562 Numbers of Accounts:
Code of Industry 060101 *5620050000303560
Company JOP ŽELJEZNICE REPUBLIKE SRPSKE AD *5520160000838520
Registered Office DOBOJ *5560010000006930
Tax number 4400025960001

Balance Sheet
date 30 September 2010
BAM
Current Year Amounts
Group and Previous Year
part of group ITEM AOP (Opening
of accounts Gross Allowance Net (4-5) Balance)

1 2 3 4 5 6 7
ASSETS
A. FIXED ASSETS (002+008+015+021+030) 001 2,003,248,690 1,672,214,288 331,034,402 329,552,637
1 I INTANGIBLE ASSETS (003 through 007) 002 11,227,078 499,123 10,727,955 10,757,720
10 1. Research and development investments 003 0
11 2. Concessions, patents and licenses and similar rights 004 0
12 3. Goodwill 005 0
14 4. Other intangible assets 006 11,227,078 499,123 10,727,955 10,757,720
015 and 016 5. Аdvances (prepayments) and intangible assets in preparation process 007 0
II REAL ESTATES, PLANT, EQUIPMENT AND INVESTMENT PROPERTY
2 008 1,992,004,011 1,671,715,165 320,288,846 318,794,917
(009 through 014)
20 1. Land 009 855,138 855,138 855,138
21 2. Buildings 010 968,171,321 701,084,062 267,087,259 274,527,325
22 3. Plant and equipment 011 984,718,536 970,166,729 14,551,807 16,951,789
23 4. Investment property 012 0
5. Advances (prepayments) and real estates, plant, equipment and investment property
027 and 028 013 38,259,016 464,374 37,794,642 26,460,665
in preparation process
29 6. Investment property, plants and equipment not owned by the company 014 0
III BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCE
3 015 17,601 0 17,601 0
(016 through 020)
30 1. Forest 016 0
31 2. Growing crops 017 0
32 3. Live stock 018 0
33 4. Agricultural produce 019 17,601 17,601
5. Advances (prepayments) and biological assets and agricultural produce in preparation
038 and 039 020 0
process
4 IV LONG TERM FINANCIAL INVESTMENTS (022 through 029) 021 0 0 0 0
040, part 049 1. Shares in related legal entities 022 0
041, part 049 2. Shares in other legal entities 023 0
042, part 049 3. Long-term loans to related legal entities 024 0
043, part 049 4. Domestic long-term loans 025 0
044, part 049 5. Long-term loans abroad 026 0
045, part 049 6. Financial assets available for sale 027 0

Page 17 of 32
 Current Year Amounts
Group and Previous Year
part of group ITEM AOP (Opening
of accounts Gross Allowance Net (4-5) Balance)

1 2 3 4 5 6 7
046, part 049 7. Financial assets held to maturity 028 0

Page 18 of 32
 Current Year Amounts
Group and Previous Year
part of group ITEM AOP (Opening
of accounts Gross Allowance Net (4-5) Balance)

1 2 3 4 5 6 7
048, part 049 8. Other long-term financial investments (placements) 029 0
50 V POSTPONED TAX FUNDS 030 0
B. CURRENT ASSETS (032+039+060) 031 56,404,810 13,543,948 42,860,862 37,894,826
I INVENTORIES, FIXED ASSETS AND ASSETS OF DISCONTINUED OPERATIONS
10 to 15 032 27,621,559 5,466,765 22,154,794 22,722,859
AVAILABLE FOR SALE (033 through 038)
100 to 109 1. Inventory of materials 033 24,811,628 5,466,228 19,345,400 19,827,996
110 to 112 2. Inventories of work in progress, goods, unfinished products and services 034 0
120 3. Inventory of finished products 035 0
130 to 139 4. Inventory of merchandise goods 036 1,415 537 878 1,514
140 to 149 5. Fixed assets and assets of discontinued operations available for sale 037 0
150 to 159 6. Advances paid (prepayments) 038 2,808,516 2,808,516 2,893,349
II SHORT-TERM RECEIVABLES, INVESTMENTS AND CASH
039 28,783,251 8,077,183 20,706,068 15,171,967
(040+046+055+058+059)
20, 21, 22 1. Short-term receivables (041 through 045) 040 24,731,465 8,077,183 16,654,282 14,497,465
200, part 209 a) Customers – related legal entities 041 0
201, part 209 b) Domestic costumers 042 17,141,329 3,829,758 13,311,571 11,463,828
202, part 209 v) Foreign costumers 043 7,284,368 4,231,168 3,053,200 2,528,191
210 to 219 g) Receivables from specific products 044 0 43,406
220 to 229 d) Other short-term receivables 045 305,768 16,257 289,511 462,040
23 2. Short-term financial investments (047 through 054) 046 0 0 0 0
230, part 239 a) Short-term loans to related legal entities 047 0
231, part 239 b) Domestic short-term loans 048 0
232, part 239 v) Short-term loans abroad 049 0
233 and 234 g) Share of long-term financial placements which mature in one year 050 0
235, part 239 d) Financial assets at fair value through profit and loss available for trading 051 0
236, part 239 đ) Financial assets recognized at fair value through profit and loss 052 0

237 e) Shares bought back indented for sale or cancelation 053 0

238, part 239 ž) Other short-term investments 054 0

24 3. Cash equivalents and cash (056+057) 055 1,621,432 0 1,621,432 360,266
240 a) Сash equivalents - securities 056 0
241 to 249 b) Cash 057 1,621,432 1,621,432 360,266
270 to 279 4. Value added tax 058 0
280 to 289,
5. Prepaid expenses and accrued income 059 2,430,354 2,430,354 314,236
except 288
288 III DEFERRED TAX ASSETS 060 0
29 C. LOSS OVER THE CAPITAL 061 0
D. OPERATING ASSETS (001+031+061) 062 2,059,653,500 1,685,758,236 373,895,264 367,447,463
880 to 888 E. OFF BALANCE SHEET ASSETS 063 198,912,826 1,522,594 197,390,232 131,750,844
F. TOTAL ASSETS (062+063) 064 2,258,566,326 1,687,280,830 571,285,496 499,198,307

Page 19 of 32
 Current Year Amounts
Group and Previous Year
part of group ITEM AOP (Opening
of accounts Gross Allowance Net (4-5) Balance)

1 2 3 4 5 6 7
EQUITY AND LIABILITIES
A. CAPITAL (102-109+110+111+114+115-116+117-122) 101 234,239,553 245,825,150
I SHARE CAPITAL (103 through 108) 102 245,305,786 245,305,786
30 1. Share capital 103 245,305,786 245,305,786
300 2. Shares in limited liability company 104
302 3. Shares in cooperatives 105
303 4. Other shares 106
304 5. State-owned capital 107
305 6. Other capital 108
306 II SUBSCRIBED CAPITAL UNPAID 109
31 III ISSUANCE PREMIUM 110
320 IV RESERVES (112+113) 111 0 0
part 32 1. Legal reserves 112
321 2. Statutory reserves 113
322 V REVALUATION RESERVES 114 148,540,567 148,540,567
330, 331 and
VI UNREALISED GAINS FROM THE FINANCIAL ASSETS AVAILABLE FOR SALE 115
334

332 VII UNREALISED LOSSES FROM THE FINANCIAL ASSETS AVAILABLE FOR SALE 116

333 VIII RETAINED EARNINGS (118 through 121) 117 0 0

34 1. Profit from previous years 118
340 2. Profit for the financial year 119
341 3. Unallocated surplus of income over expenditure 120
342 4. Net income of enterpreneurs 121
343 IX. LOSS UP TO THE AMOUNT OF CAPITAL (123+124) 122 159,606,800 148,021,203
35 1. Loss of previous year 123 148,021,203 121,514,148
350 2. Loss of current year 124 11,585,597 26,507,055
351 B. LONG-TERM PROVISIONS (126 through 131) 125 7,963,919 8,149,719
40 1. For expenses in warranty period 126
400 2. For restoration of natural resources 127
401 3. For kept down payments and deposits 128
402 4. For costs of reorganization 129
403 5. For employees wages and benefits 130 1,873,180 1,949,292
404 6. Other long-term provisions 131 6,090,739 6,200,427

Page 20 of 32
 Current Year Amounts
Group and Previous Year
part of group ITEM AOP (Opening
of accounts Gross Allowance Net (4-5) Balance)

1 2 3 4 5 6 7
405 C. LIABILITIES (133+142) 132 131,691,792 113,472,634
I LONG-TERM LIABILITIES (134 through 141) 133 69,240,566 54,642,973
41, except 418 1. Liabilities convertible in capital 134
410 2. Liabilities toward related legal entities 135
411 3. Long- term securities payable 136
412 4. Long-term debt (borrowings) 137 69,240,566 54,642,973
413 and 414 5. Long-term liabilities from financial leasing 138
415 and 416 6. Long-term liabilities at fair value through profit and loss 139
417 7. Deferred tax liabilities 140
418 8. Other long-term liabilities 141

419 II SHORT-TERM LIABILITIES (143+148+153+154+155+156+157+158+159+160) 142 62,451,226 58,829,661

42 to 48 1. Short-term financial liabilities (144 through 147) 143 3,061,762 11,686,532

42 a) Short-term borrowings and liabilities from short-term securities 144 3,061,762 8,234,574
420 to 423 b) Share in long-term financial liabilities which mature in one year 145 3,451,958
424 and 425 v) Short-term liabilities at fair value through profit and loss 146
426 g) Other short-term financial liabilities 147
429 2. Operating liabilities (149 through 152) 148 15,540,904 12,452,019
43 a) Prepayments, deposits and bails received 149 113,799 144,509
430 b) Suppliers-related legal entities 150
431 v) Other suppliers 151 15,421,073 12,307,510
432 and 433 g) Other operating liabilities 152 6,032
439 3. Liabilities from specific operations 153
440 to 449 4. Wages (salaries) and salaries (salaries compensations) payable 154 21,423,113 19,434,200
450 to 458 5. Other liabilities 155 959,004 1,357,822
460 to 469 6. Value added tax 156
470 to 479 7. Other taxes, contributions and other fees payable 157 80,020 233,490
48 except 481 8. Profit tax liabilities 158
481 9. Accrued expenses and deferred income 159 21,386,423 13,665,598
49, except 495 10. Deferred tax liabilities 160
495 D. OPERATING EQUITY AND LIABILITIES (101+125+132) 161 373,895,264 367,447,503
E. OFF BALANCE SHEET EQUITY AND LIABILITIES 162 197,390,232 131,750,844
890 to 898 F. TOTAL EQUITY AND LIABILITIES (161+162) 163 571,285,496 499,198,347

In Doboju
Date 29.10.2010.god.
Authorized Person Mira Simić
Director Rodoljub Milovanović

The English version of financial statements is provided for information purposes only.
The Banja Luka Stock Exchange cannot be held responsible and accountable for the accuracy of translation into English.

Page 21 of 32
 ID number 01494562 Numbers of Accounts:
Code of Industry 060101 *5620050000303560
Company JOP ŽELJEZNICE REPUBLIKE SRPSKE AD *5520160000838520
Registered Office DOBOJ *5560010000006930
Tax number 4400025960001

Income Statement
from 01.01.2010 to 30.09.2010
BAM
Amount
Group and
part of group ITEM AOP
of accounts Current Year Previous Year

1 2 3 4 5
A. OPERATING INCOME AND EXPENSES
I OPERATING INCOME (202+206+210+211-212+213-214+215) 201 53,044,137 46,926,509
60 1. Income from sales of merchandise goods (203 through 205) 202 11,894 6,316
600 a) Income from sale of merchandise goods to related legal entities 203
601 b) Income from sale of merchandise goods on domestic market 204 11,894 6,316
602 v) Income from sale of merchandise goods on foreign market 205
61 2. Income from sale of products (207 through 209) 206 27,532,889 20,309,930
610 a) Income from sale of products and services to related legal entities 207
611 b) Income from sale of products and services on domestic market 208 10,564,954 7,165,632
612 v) Income from sale of products and services on foreign market 209 16,967,935 13,144,298
62 3. Income from employment (activation) or consumption of goods, products and services 210
630 4. Increase in value of products in stock 211
631 5. Decrease in value of products in stock 212
6. Increase of the value of investment properties and biological assets that are not subject to
640 and 641 213
depreciation
7. Decrease of the value of investment properties and biological assets that are not subject to
642 and 643 214
depreciation
650 to 659 8. Other operating income 215 25,499,354 26,610,263
II OPERATING EXPENSES (217+218+219+222+223+226+227+228) 216 63,140,987 59,500,455
500 to 502 1. Merchandise goods sold at cost 217 8,637 5,320
510 to 513 2. Materials expenses 218 7,350,598 8,334,840
52 3. Wages, salaries and other employee benefits expenses (220+221) 219 40,338,242 36,264,088
520 and 521 a) Gross wages and gross salaries 220 38,504,762 34,010,341
522 and 529 b) Other employee expenses 221 1,833,480 2,253,747
530 to 539 4. Services expense 222 4,362,784 2,936,219
54 5. Depreciation and provisions expenses (224+225) 223 9,882,988 10,733,533
540 a) Depreciation 224 9,524,115 10,733,533
541 to 549 b) Provisions expenses 225 358,873

Page 22 of 32
 Amount
Group and
part of group ITEM AOP
of accounts Current Year Previous Year

1 2 3 4 5
55 except 555
6. Immaterial expense (excluding taxes and contribution) 226 842,043 758,120
and 556
555 7. Tax expense 227 187,824 165,464
556 8. Contribution expense 228 167,871 302,871
B. OPERATING INCOME (201-216) 229 0 0
C. OPERATING LOSS (216-201) 230 10,096,850 12,573,946
D. FINANCE INCOME AND EXPENSES
66 I FINANCE INCOME (232 through 237) 231 8,242 18,493
660 1. Finance income from related legal entities 232
661 2. Interest income 233 8,234 18,208
662 3. Foreign exchange gains 234 8 285
663 4. Incomes from currency clause 235
664 5. Income from joint venture investments 236
669 6. Other finance income 237
56 II FINANCE EXPENSES (239 through 243) 238 1,991,287 2,823,391
560 1. Finance expenses from relations with related legal entities 239
561 2. Interests expense 240 1,989,863 2,665,504
562 3. Foreign exchange losses 241 1,424 222
563 4. Currency clause expenses 242
564 5. Other finance expense 243 157,665
E. OPERATING INCOME (229+231-238) 244 0 0
F. OPERATING LOSS (230+238-231) 245 12,079,895 15,378,844
G. OTHER INCOME AND EXPENSES
67 I OTHER INCOME (247 through 256) 246 1,677,319 303,114
670 1. Income from sale of intangible investments, real-estates, plant and equipment 247
671 2. Income from sale of investment property 248
672 3. Income from sale of biological assets 249
673 4. Income from sale of discontinued operations assets 250
674 5. Income from sale of stakes in capital and long-term securities 251
675 6. Income from sale of materials 252 222,409 5,246
676 7. Surpluses, excluding surpluses of products in stock 253 33,900 24,500
677 8. Collected written-off receivables 254 450,655 151,581
9. Incomes from contractually agreed risk protection which cannot be included in the revaluation
678 255
reserves

679 10. Income from reduction of liabilities, termination of unused long-term provisions and other incomes 256 970,355 121,787

57 II OTHER EXPENSES (258 through 267) 257 752,401 353,932

570 1. Losses arising from liquidation and write-off of fixed assets and intangible assets 258
571 2. Losses arising from sale and write off of investment property 259 146,210

Page 23 of 32
 Amount
Group and
part of group ITEM AOP
of accounts Current Year Previous Year

1 2 3 4 5
572 3. Losses arising from sale and write off of biological assets 260
573 4. Losses arising from sale and write off of discontinued operations assets 261
574 5. Losses from sale of stakes in capital and long-term securities 262
575 6. Losses from sale of materials 263 11,129
576 7. Deficits, excluding deficits of products in stock 264 92,228
577 8. Losses from risk protection 265
578 9. Losses from revaluation and write-offs 266 522,084 261,704
579 10. Losses from write-off of material and goods and other losses 267 72,978
H. GAIN FROM OTHER INCOMES AND EXPENSES (246-257) 268 924,918 0
I. LOSS FROM OTHER INCOMES AND EXPENSES (257-246) 269 0 50,818
J. INCOME AND LOSSES FROM REVALUATION OF PROPERTY VALUE
68 I INCOME FROM REVALUATION OF PROPERTY VALUE (271 through 279) 270 0 0
680 1. Income from revaluation of intangible assets 271
681 2. Income from revaluation of real-estates, plant and equipment 272
682 3. Income from revaluation of investment property which is subject to depreciation 273
683 4. Income from revaluation of biological assets which are subject to depreciation 274

684 5. Income from revaluation of long-term financial placements and financial assets available for sale 275

685 6. Income from revaluation of materials and goods 276

686 7. Income from revaluation of short-term financial placements 277
687 8. Income from revaluation of capital value 278
689 9. Income from revaluation of other property value 279
58 II LOSSES FROM REVALUATION OF PROPERTY VALUE (281 through 288) 280 0 0
580 1. Impairment of intangible assets 281
581 2. Impairment of real-estates, plant and equipment 282
582 3. Impairment of investment property which is subject to depreciation 283
583 4. Impairment of biological assets which are subject to depreciation 284
584 5. Impairment of long-term financial placements and financial assets available for sale 285
585 6. Impairment of materials and goods 286
586 7. Impairment of short-term financial placements 287
589 9. Impairment of other property value 288
K. REVALUATION GAIN 289 0 0
L. LOSS FROM THE REVALUATION OF PROPERTY VALUE (280-270) 290 0 0
M. INCOMES FROM CHANGES IN ACCOUNTING POLICIES AND CORRECTIONS FROM PREVIOUS
690 and 691 291 453,684
YEAR
N. LOSSES FROM CHANGES IN ACCOUNTING POLICIES AND CORRECTIONS FROM PREVIOUS
590 and 591 292 884,304
YEAR
O. INCOME AND LOSS BEFORE TAXES
1. Income before taxes (244+268+289+291-292) 293 0 0

Page 24 of 32
 Amount
Group and
part of group ITEM AOP
of accounts Current Year Previous Year

1 2 3 4 5
1. Loss before taxes (245+269+290+292-291) 294 11,585,597 15,429,662
P. CURRENT AND DEFERRED INCOME TAX
721 1. Tax expenses of reporting period 295
part 722 2. Deferred tax expenses of reporting period 296
part 722 3. Deferred tax incomes of reporting period 297
Q. NET INCOME AND NET LOSS
1. Net income of current year (293-294-295-296+297) 298 0 0
2. Net loss of current year (294-293+295+296-297) 299 11,585,597 15,429,662
R. INTERIM DIVIDENDS AND OTHER FORMS OF NET INCOME DISTRIBUTION DURING
723 300
REPORTING PERIOD
S. OTHER GAINS AND LOSSES OF THE PERIOD
I GAINS DETERMINED DIRECTLY IN CAPITAL (EQUITY) (302 through 307) 301 0 0

1. Gains from decreasing revaluation reserves for fixed assets, except securities available for sale 302

2. Gains from changes in fair value of securities available for sale 303
3. Gains arising from translation of financial statements in foreign operations 304
4. Actuarial gains from defined-benefit plans 305
5. Effective share of gains arising from cash-flow risk protection 306
6. Other gains determined directly in capital (equity) 307
II LOSSES DETERMINED DIRECTLY IN CAPITAL (EQUITY) (309 through 313) 308 0 0
1. Losses from changes in fair value of securities available for sale 309
2. Losses arising from translation of financial statements in foreign operations 310
3. Actuarial losses from defined-benefit plans 311
4. Losses arising from cash-flow risk protection 312
5. Other losses determined directly in capital (equity) 313
T. OTHER GAINS AND LOSSES OF THE PERIOD (301-308) or (308-301) 314 0 0
U. TAX ON THE OTHER GAINS AND LOSSES OF THE PERIOD 315
V. NET RESULT FROM THE OTHER GAINS AND LOSSES OF THE PERIOD (314±315) 316 0 0
W. TOTAL NET INCOME (RESULT)
I TOTAL NET INCOME OF THE PERIOD (298-299±316) 317 0 0
II TOTAL NET LOSS OF THE PERIOD (299-298±316) 318 11,585,597 15,429,662
Share of net income/loss which belongs to majority owners 319
Share of net income/loss which belongs to minority owners 320
Basic earnings per share 321
Diluted earnings per share 322
Average number of employees based on the working hour 323
Average number of employees according to month ending balance 324

In Doboju

Page 25 of 32
 Amount
Group and
part of group ITEM AOP
of accounts Current Year Previous Year

1 2 3 4 5
Date 29.10.2010.god.
Authorized Person Mira Simić
Director Rodoljub Milovanović

* If the decrease in value of products in stock is larger than operating income then the difference between operating income and operating expenditure is operating loss.
The English version of financial statements is provided for information purposes only.
The Banja Luka Stock Exchange cannot be held responsible and accountable for the accuracy of translation into English.

Page 26 of 32
 Amount
Group and
part of group ITEM AOP
of accounts Current Year Previous Year

1 2 3 4 5

Sum check
Total Income 55,183,382 47,248,116
Total Expenses 66,768,979 62,677,778

Page 27 of 32
 ID number 01494562 Numbers of Accounts:
Code of Industry 060101 *5620050000303560
Company JOP ŽELJEZNICE REPUBLIKE SRPSKE AD *5520160000838520
Registered Office DOBOJ *5560010000006930
Tax number 4400025960001

Cash Flow Statement

from 01.01.2010 to 30.09.2010
BAM
Amount

ITEM AOP
Current Year Previous Year

1 2 3 4
А. CASH FLOWS FROM OPERATING ACTIVITIES
I. Cash proceeds from operating activities (302 through 304) 301 0 0
1. Proceeds from sale and advances (prepayments) 302
2. Proceeds from premiums, subventions, grants, etc. 303
3. Other proceeds from operating activities 304
II. Cash outflows from operating activities (306 through 310) 305 0 0
1. Payments to suppliers and given advances (prepayments) 306
2. Payments for employee wages, salaries, and other employee benefits 307
3. Payment of interests 308
4. Payment of income taxes 309
5. Other payments of operating activities 310
III. Net inflow of cash from operating activities (301-305) 311 0 0
IV. Net outflow of cash from operating activities (305-301) 312 0 0
B. CASH FLOWS FROM INVESTING ACTIVITIES
I Proceeds from investing activities (314 through 319) 313 0 0
1. Proceeds from short-term financial investment 314
2. Proceeds from sale of shares and capital stakes 315
3. Proceeds from sale of intangible assets, real-estates, plant, equipment, investment
316
property and biological assets
4. Proceeds from interests 317
5. Proceeds from dividends and participation in profit 318
6. Proceeds from other long-term financial investments 319
II Cash outflow from investing activities (321 through 324) 320 0 0
1. Outflows from short-term financial investments 321
2. Оutflows arising from purchase of shares and participation in capital 322

Strana 28 od 32
 Amount

ITEM AOP
Current Year Previous Year

1 2 3 4
3. Outflows from purchase of intangible assets, real-estates, plant, equipment,
323
investment property and biological assets
4. Outflow arising from other long-term financial investments 324
III. Net cash inflow from investing activities (313-320) 325 0 0
IV. Net cash outflow from investing activities (320-313) 326 0 0
V. CASH FLOW FROM FINANCING ACTIVITIES
I. Cash inflow from financing activities (328 through 331) 327 0 0
1. Inflow from increase in share capital 328
2. Inflow arising from long-term financial liabilities 329
3. Inflow arising from short-term financial liabilities 330
4. Inflow from other long-term and short-term financial liabilities 331
II. Cash outflow from financing activities (333 through 338) 332 0 0
1. Outflow from redemption of own shares and capital stakes 333
2. Outflow from long-term financial liabilities 334
3. Outflow from short-term financial liabilities 335
4. Net outflow arising from finance lease 336
5. Outflow arising from dividends and participation in profit 337
6. Outflows from other long-term and short-term liabilities 338
III. Net inflow of cash from financing activities (327-332) 339 0 0
IV. Net outflow of cash from financing activities (332-327) 340 0 0
G. TOTAL CASH INFLOW (301+313+327) 341 0 0
D. TOTAL CASH OUTFLOW (305+320+332) 342 0 0
Đ. NET CASH INFLOW (341-342) 343 0 0
E. NET CASH OUTFLOW (342-341) 344 0 0
Ž. CASH AT THE BEGINNING OF REPORTING PERIOD 345
Z. FOREIGN EXCHANGE GAINS FROM TRANSLATION OF CASH 346
I. FOREIGN EXCHANGE LOSSES FROM TRANSLATION OF CASH 347
J. CASH AT THE END OF REPORTING PERIOD (345+343-344+346-347) 348 0 0

In Doboju
Date 29.10.2010.god.
Authorized Person Mira Simić
Director Rodoljub Milovanović

The English version of financial statements is provided for information purposes only.
The Banja Luka Stock Exchange cannot be held responsible and accountable for the accuracy of translation into English.

Strana 29 od 32
 ID number 01494562 Numbers of Accounts:
Code of Industry 060101 *5620050000303560
Company JOP ŽELJEZNICE REPUBLIKE SRPSKE AD *5520160000838520
Registered Office DOBOJ *5560010000006930
Tax number 4400025960001

ANNEX - Additional Financial Report

from 01.01.2010 to 30.09.2010
BAM
Group and Amount
part of
No ITEM
group of Current Year Previous Year
accounts
1 2 3 4 5
01 Services expenses for products 530
02 Transportation services expense 531
03 Maintenance service expense 532
04 Rent expense 533
534, 535,
05 Fairs, advertising expenses and part of expenses for other services
part of 539
06 Total production services expense (1+2+3+4+5) 0 0
Expense for compensation for employees business travel (except for traveling
07 part of 529
allowance)
08 Transportation to/from work expanse part of 529
Other compensation expenses: for work on field, separated life, for use of part of 521,
09 own vehicle, overtime work, temporary work, authorship, per diem, for part of 529,
education and advance teaching training of employees part of 539
10 TOTAL COMPENSATION EXPENSE (7+8+9) 0 0
11 Non-productive services expense part of 550
12 Representation expense 551
13 Insurance premium expanse 552
14 Money transfer expense 553
15 Membership fee expanse 554
part of 555,
Part of the tax expense (use of the utility services), contribution expense and
16 556, part of
part of other non-material expanse
559
17 TOTAL NON-MATERIAL EXPENSE (11+12+13+14+15+16) 0 0
18 Income from rent 651
19 Income from membership fees 653
20 Income from cancellation of long-term reserves part of 679
21 Income from bonuses and other income 654, 659

Strana 30 od 32
 Group and Amount
part of
No ITEM
group of Current Year Previous Year
accounts
1 2 3 4 5
22 Other financial income (18+19+20+21) 0 0
47, except
23 Value added tax (VAT)
479
27, except
24 In advance paid value added tax (VAT)
279
25 Liabilities for value added tax (VAT) 479
26 Claims from value added tax (VAT) 279
part of 520,
Other tax expenses (property tax, tax on salaries and wages, fee for water, part of 521,
27 forests, hail protection and fire protection, republic and utility fee, fees for part of 522,
business and professional licenses, etc.) part of 555,
part of 559
28 Liabilities for customs part of 482
29 Subventions on products part of 650
30 Other subventions for production part of 650
31 Value of total investment in period
32 Selling value of sold and used up tangible assets

In Doboju
Date 29.10.2010.god.
Authorized Person Mira Simić
Director Rodoljub Milovanović

The English version of financial statements is provided for information purposes only.
The Banja Luka Stock Exchange cannot be held responsible and accountable for the accuracy of translation into English.

Strana 31 od 32
 ID number 01494562 Numbers of Accounts:
Code of Industry 060101 *5620050000303560
Company JOP ŽELJEZNICE REPUBLIKE SRPSKE AD *5520160000838520
Registered Office DOBOJ *5560010000006930
Tax number 4400025960001

Statement on Changes in Equity

date 30 September 2010
BAM
Share in shareholders’ equity that belongs to owners of parent company

Other reserves
Unrealized
Shareholders’ (issuance
No Type of change in equity gains/losses Minority interest TOTAL EQUITY
equity and stakes Revaluation premium, legal Retained earnings
AOP arising from Total
in limited liability reserve and statutory / uncovered loss
financial assets
companies reserves, cash
available for sale
flow protection)

1 2 3 4 5 6 7 8 9 10
1 Value on day 31.12.2008 901
2 Effects of the changes in accounting policies 902
3 Effects of the corrections of material errors 903
New value on day 31.12.2008.
904
(901 ± 902 ± 903)

4 Effects of the revaluation of the material and immaterial assets 905

5 Unrealized gains/losses arising from financial assets available for sale 906
Foreign exchange differences from the translation of the financial
6 907
statements in other foreign currency
Net income/ loss of the reporting period as reported in income
7 908
statement

8 Net income/losses of the period recognized directly in equity 909

Declared dividends and other distributions of the net income and
9 910
covering the loss
New issuance of the shareholders equity and other increases in
10 911
capital or decrease in capital
Value on day 31.12.2009
11 912
(904 ± 905 ± 906 ± 907 ± 908 ± 909 ± 910 ± 911)
12 Effects of the changes in accounting policies 913
13 Effects of errors corrections 914
New value on day 01.01.2010.
14 915
(912 ± 913 ± 914)

15 Effects of the revaluation of the material and immaterial assets 916

16 Unrealized gains/losses arising from financial assets available for sale 917

Foreign exchange differences from the translation of the financial

17 918
statements in other foreign currency
Net income/ loss of the reporting period as reported in income
18 919
statement

19 Net income/losses of the period recognized directly in equity 920

Declared dividends and other distributions of the net income and

20 921
covering the loss
New issuance of the shareholders equity and other increases in
21 922
capital
Value on day 30.09.2010
22 923
(915 ± 916 ± 917 ± 918 ± 919 ± 920 - 921 + 922)

In Doboju
Date 29.10.2010.god.
Authorised Person Mira Simić
Director Rodoljub Milovanović

The English version of financial statements is provided for information purposes only.
The Banja Luka Stock Exchange cannot be held responsible and accountable for the accuracy of translation into English.

Strana 32 od 32