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Serbian Corporate Bank Account Statement (Izvod) Ontology

Models bilingual (Serbian/English) periodic bank account statements issued by a Serbian bank's online banking to a corporate client, covering both foreign-currency (USD) and dinar (RSD) accounts. Used to generate realistic statements with header, opening balance, itemized transactions, totals and closing balance.

finance · 38 concepts · 44 relationships · by @ssergienko · CC BY 4.0

Classes (6)

Account Statement (Izvod)
The whole document: a numbered periodic statement for one account, one currency, one issue date, spanning one or more pages.
e.g. Izvod br. 59 (FX account) · Izvod br. 98 (RSD account)
Bank Header Block
Top banner with bank logo, online banking brand, bank address, phone and website.
e.g. Fictional Bank a.d. / OnlineBank, 11000 City, Example St 1, Tel +123 (45) 678 9123
Client Address Box
Boxed block with client company name, street, postal code and city, ledger type, and a validity notice that no stamp or signature is needed.
e.g. EXAMPLE TECH DOO, ULICA PRIMER 10, 11000 BEOGRAD, Devizno knjigovodstvo
Account Metadata Block
Labeled bilingual fields identifying the account, statement number, period, currency, account name and client IDs.
e.g. Račun / Account · Broj izvoda / Number · Valuta / Currency
Transaction Line Item
One numbered row (RB) with dates, counterparty, description, reference numbers and an amount in either the debit or credit column.
e.g. card purchase · currency conversion payout · inbound foreign payment
Footer & Pagination
Footer with client name, account, date and statement number, plus page x/y and, on RSD statements, a disclaimer that all changes up to the time of creation are included.
e.g. EXAMPLE TECH DOO / RS35... - USD / 17.11.2023 / izvod br. 67 — Strana 1/2

Dimensions (4)

Account Type
Principal axis of variation: foreign-currency account versus dinar transactional account. It controls layout, columns, number format and transaction mix.
e.g. FX (Devizni računi) · RSD (Transakcioni depoziti)
Debit/Credit Direction
Whether the item reduces (Duguje/Na teret) or increases (Potražuje/U korist) the balance.
e.g. Debit · Credit
Transaction Category
Functional type of the item, which determines description template, payment code and reference formats.
e.g. card purchase · FX buy-out conversion · inbound international wire
Client Activity Profile
The client's business pattern shapes the transaction mix: software/IT services exporter receiving foreign payments, paying contractors via a platform, buying services online, converting USD to RSD.
e.g. IT outsourcing company · small online subscriptions

Properties (17)

Account Number
Serbian IBAN-style number for FX accounts or an 18-digit domestic account number for RSD accounts.
e.g. RS35000000000055556666 · 265000000000654321
Statement Number (Broj izvoda)
Sequential integer identifying the statement within the account's series.
e.g. 59 · 98 · 104
Statement Date
Date of issue in DD.MM.YYYY format.
e.g. 03.11.2023 · 19.11.2023
Statement Period
Date range from the previous statement date to the current one.
e.g. 28.10.2023-03.11.2023
Bank ID / Client ID
Pair of numeric identifiers for the bank and the client (MB Banke/MB Komitenta).
e.g. 23456789/76543210
Currency Code
Numeric ISO code with optional alpha code, which determines the account type and number formatting.
e.g. 840/USD · 941/RSD
Opening Balance (Prethodno stanje)
Balance at the start of the statement, equal to the previous statement's closing balance.
e.g. 4,078.16 · 6.537,66
Closing Balance (Novo stanje)
Balance after all listed items.
e.g. 3,642.18 · 21.177,86
Turnover Totals (Promet)
Sum of debit items and sum of credit items for the statement.
e.g. 435.98 / 0.00 · 10.935,00 / blank
Row Number (RB)
Sequential index of the item within the statement.
e.g. 1 · 2 · 6
Execution / Receipt Dates
Execution date plus a receipt or booking date; the order and marking (asterisk or slash) differ by account type.
e.g. 02.11.2023 / *01.11.2023 · 08.11.2023/08.11.2023
Counterparty Name (Naziv primaoca-pošiljaoca)
Merchant, company, individual, bank or state body on the other side of the transaction.
e.g. SAAS VENDOR INC USA CA · JAVNO KOMUNALNO PREDUZ SRB BEOGRAD · Fictional Bank a.d. Beograd
Amount
Monetary amount in the account currency, with a running or secondary amount for FX items.
e.g. 382.25 · 10.669,40
Payment Code (Šifra plaćanja)
Three-digit Serbian payment purpose code on RSD items.
e.g. 286 · 221 · 253
Reference Numbers
Order number (Br. naloga), your number, Ref, and PBZ/PBO credit reference for matching entries.
e.g. Ref:123456789123/Br.naloga:9800000000000000777 · 123456789123
NBS Statistics Info
Central-bank statistical reporting text (Slog 60/70/77, Osnov code) on FX statements.
e.g. NBS: Slog 77 · NBS: Slog 60 Osnov 302
Outstanding Commission Debt
Highlighted footer line for unpaid domestic payment commission, present on RSD statements.
e.g. 0,00

Values (7)

Card Purchase
Masked-card transaction with transaction amount, accounting-currency amount and reference.
e.g. 535683******0000 / Iznos transakcije: 20.00 u valuti EUR
FX Conversion (Otkup deviza)
Sale of USD or EUR for dinars. It appears as a USD debit on the FX statement and a matching RSD credit on the dinar statement.
e.g. otkup 100,00 USD po kursu USD=106.500
Inbound Foreign Payment
Credit from a foreign payer with invoice or purpose text, NBS slog 60, basis code 302, and a foreign-cost line.
e.g. ACME AI INC, SOW 2 / INVOICE 004, Osnov 302
Outbound Foreign Payment
Debit via a payment platform with purpose, NBS slog 70, basis 302 and fee type (OUR/SHA).
e.g. Prenos na pokrice za placanje, Osnov 302 USD 2,709.00, Ino trošak OUR
Bank Fee Item
Charges for payments, package use or wire fees, with the VAT-exemption statement under Article 25 of the VAT law.
e.g. Naplata: Naknade po referenci 1234567891234, USD 654.00 · Naknada za korišcenje paketa 700,00
Tax / Public Revenue Payment
Payment to a state budget account with a payment code and a payment reference.
e.g. Uplata poreza i doprinosa po odbitku · Uplata javnih prihoda
Domestic Goods/Services Payment
Domestic transfer to a company or entrepreneur, with payment code 221 and the purpose 'Promet robe i usluga-finalna potrošnja'.
e.g. Example Studio PR, code 221

Relations (1)

FX–RSD Conversion Link
A USD debit on the FX account corresponds to an RSD credit on the dinar account with the same reference, and fees paid in RSD correspond to foreign wires on the FX account.
e.g. otkup 450,00 USD ref 123456789123 → RSD credit 47.839,95

Constraints (3)

Bilingual Labeling
Every field label appears in Serbian with the English equivalent beneath or beside it.
e.g. Račun: / Account: · Prethodno stanje: / Opening balance:
Balance Arithmetic Invariant
Closing = opening − debits + credits, and the totals equal the sums of the item columns.
e.g. 3,372.99 − 100.00 = 3,272.99
Locale Number Format
FX statements use 1,234.56; RSD statements use 1.234,56; dates are DD.MM.YYYY.
e.g. 42,260.18 vs 10.837,20