{"source":{"url":"https://ontology.live/o/serbian-corporate-bank-account-statement-izvod-ontology-096d3c","author":"@ssergienko","license":"CC BY 4.0","licenseUrl":"https://creativecommons.org/licenses/by/4.0/","publishedAt":"2026-10-30T11:20:09.003Z"},"ontology":{"name":"Serbian Corporate Bank Account Statement (Izvod) Ontology","description":"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.","domain":"finance"},"graph":{"nodes":[{"id":"statement","type":"class","label":"Account Statement (Izvod)","description":"The whole document: a numbered periodic statement for one account, one currency, one issue date, spanning one or more pages.","semantics":"One document per account per issue date; sequential numbering per account series.","examples":["Izvod br. 59 (FX account)","Izvod br. 98 (RSD account)"]},{"id":"bank_header","type":"class","label":"Bank Header Block","description":"Top banner with bank logo, online banking brand, bank address, phone and website.","semantics":"Constant across all documents of one issuer.","examples":["Fictional Bank a.d. / OnlineBank, 11000 City, Example St 1, Tel +123 (45) 678 9123"]},{"id":"client_block","type":"class","label":"Client Address Box","description":"Boxed block with client company name, street, postal code and city, ledger type, and a validity notice that no stamp or signature is needed.","semantics":"Fixed per client; the ledger line varies by account type.","examples":["EXAMPLE TECH DOO, ULICA PRIMER 10, 11000 BEOGRAD, Devizno knjigovodstvo"]},{"id":"account_meta","type":"class","label":"Account Metadata Block","description":"Labeled bilingual fields identifying the account, statement number, period, currency, account name and client IDs.","semantics":"Header fields stay stable per account; number, date and period change per statement.","examples":["Račun / Account","Broj izvoda / Number","Valuta / Currency"]},{"id":"account_number","type":"property","label":"Account Number","description":"Serbian IBAN-style number for FX accounts or an 18-digit domestic account number for RSD accounts.","semantics":"Format depends on account type; repeated in the footer.","examples":["RS35000000000055556666","265000000000654321"]},{"id":"statement_number","type":"property","label":"Statement Number (Broj izvoda)","description":"Sequential integer identifying the statement within the account's series.","semantics":"Increments by one per issued statement; FX and RSD series are independent.","examples":["59","98","104"]},{"id":"issue_date","type":"property","label":"Statement Date","description":"Date of issue in DD.MM.YYYY format.","semantics":"Follows the last business day covered; the RSD series is issued almost daily, including weekends.","examples":["03.11.2023","19.11.2023"]},{"id":"period","type":"property","label":"Statement Period","description":"Date range from the previous statement date to the current one.","semantics":"Start equals the previous statement's date; spans weekends and holidays in FX statements. Present only on FX statements.","examples":["28.10.2023-03.11.2023"]},{"id":"client_ids","type":"property","label":"Bank ID / Client ID","description":"Pair of numeric identifiers for the bank and the client (MB Banke/MB Komitenta).","semantics":"Constant per client; FX statements only.","examples":["23456789/76543210"]},{"id":"currency_code","type":"property","label":"Currency Code","description":"Numeric ISO code with optional alpha code, which determines the account type and number formatting.","semantics":"840/USD for FX statements, 941/RSD for dinar statements.","examples":["840/USD","941/RSD"]},{"id":"account_type","type":"dimension","label":"Account Type","description":"Principal axis of variation: foreign-currency account versus dinar transactional account. It controls layout, columns, number format and transaction mix.","semantics":"FX: comma thousands separator and dot decimal, with NBS statistics column. RSD: dot thousands separator and comma decimal, with payment code, reference and payer/payee columns.","examples":["FX (Devizni računi)","RSD (Transakcioni depoziti)"]},{"id":"balance_opening","type":"property","label":"Opening Balance (Prethodno stanje)","description":"Balance at the start of the statement, equal to the previous statement's closing balance.","semantics":"Chains continuously across the statement series.","examples":["4,078.16","6.537,66"]},{"id":"balance_closing","type":"property","label":"Closing Balance (Novo stanje)","description":"Balance after all listed items.","semantics":"Always equals opening + total credits − total debits; becomes the next statement's opening balance.","examples":["3,642.18","21.177,86"]},{"id":"totals","type":"property","label":"Turnover Totals (Promet)","description":"Sum of debit items and sum of credit items for the statement.","semantics":"Debit and credit totals appear in their columns; zero is shown as 0.00 or left blank.","examples":["435.98 / 0.00","10.935,00 / blank"]},{"id":"transaction","type":"class","label":"Transaction Line Item","description":"One numbered row (RB) with dates, counterparty, description, reference numbers and an amount in either the debit or credit column.","semantics":"Count ranges from 1 to about 9 per statement; each item is exactly one of debit or credit.","examples":["card purchase","currency conversion payout","inbound foreign payment"]},{"id":"row_number","type":"property","label":"Row Number (RB)","description":"Sequential index of the item within the statement.","semantics":"Starts at 1 and continues across pages.","examples":["1","2","6"]},{"id":"execution_date","type":"property","label":"Execution / Receipt Dates","description":"Execution date plus a receipt or booking date; the order and marking (asterisk or slash) differ by account type.","semantics":"FX: execution date, then *receipt date. RSD: receipt/execution as 'DD.MM.YYYY/DD.MM.YYYY'.","examples":["02.11.2023 / *01.11.2023","08.11.2023/08.11.2023"]},{"id":"counterparty","type":"property","label":"Counterparty Name (Naziv primaoca-pošiljaoca)","description":"Merchant, company, individual, bank or state body on the other side of the transaction.","semantics":"Merchant string with country and city for card items; company name and address for wires; the bank itself for fees and conversions.","examples":["SAAS VENDOR INC USA CA","JAVNO KOMUNALNO PREDUZ SRB BEOGRAD","Fictional Bank a.d. Beograd"]},{"id":"amount","type":"property","label":"Amount","description":"Monetary amount in the account currency, with a running or secondary amount for FX items.","semantics":"FX debit rows show an italic RSD-equivalent beneath the USD amount. Magnitudes range from cents to hundreds of thousands.","examples":["382.25","10.669,40"]},{"id":"direction","type":"dimension","label":"Debit/Credit Direction","description":"Whether the item reduces (Duguje/Na teret) or increases (Potražuje/U korist) the balance.","semantics":"Column placement is determined by direction. Note the column labels are swapped between account types in layout.","examples":["Debit","Credit"]},{"id":"txn_category","type":"dimension","label":"Transaction Category","description":"Functional type of the item, which determines description template, payment code and reference formats.","semantics":"Select one category per item. Each category has its own text pattern.","examples":["card purchase","FX buy-out conversion","inbound international wire","outbound international wire","bank fee","tax/public revenue payment","domestic goods/services payment"]},{"id":"card_purchase","type":"value","label":"Card Purchase","description":"Masked-card transaction with transaction amount, accounting-currency amount and reference.","semantics":"Text includes masked card 535683******NNNN, 'Iznos transakcije X u valuti Y', and a 12-digit Ref. Often appears as pairs (a small fee line plus a main line).","examples":["535683******0000 / Iznos transakcije: 20.00 u valuti EUR"]},{"id":"fx_conversion","type":"value","label":"FX Conversion (Otkup deviza)","description":"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.","semantics":"Text 'Isplata protivvrednosti za otkup N USD po kursu USD=rate' on the FX side, with the same reference number on the RSD side. RSD credit ≈ amount × rate, with rate near 105–108.","examples":["otkup 100,00 USD po kursu USD=106.500"]},{"id":"inbound_wire","type":"value","label":"Inbound Foreign Payment","description":"Credit from a foreign payer with invoice or purpose text, NBS slog 60, basis code 302, and a foreign-cost line.","semantics":"Appears in the credit column; the amount received is net of the foreign bank fee.","examples":["ACME AI INC, SOW 2 / INVOICE 004, Osnov 302"]},{"id":"outbound_wire","type":"value","label":"Outbound Foreign Payment","description":"Debit via a payment platform with purpose, NBS slog 70, basis 302 and fee type (OUR/SHA).","semantics":"Includes a 'Naknada/Ostali troškovi u RSD' line; fees are then charged separately on the RSD account.","examples":["Prenos na pokrice za placanje, Osnov 302 USD 2,709.00, Ino trošak OUR"]},{"id":"bank_fee","type":"value","label":"Bank Fee Item","description":"Charges for payments, package use or wire fees, with the VAT-exemption statement under Article 25 of the VAT law.","semantics":"Fee pairs ('Naknade' and 'Ostali troškovi') reference the wire reference and amount; semi-monthly commission and monthly package fees appear.","examples":["Naplata: Naknade po referenci 1234567891234, USD 654.00","Naknada za korišcenje paketa 700,00"]},{"id":"tax_payment","type":"value","label":"Tax / Public Revenue Payment","description":"Payment to a state budget account with a payment code and a payment reference.","semantics":"Payment codes 253 or 254 with a PBZ/PBO reference.","examples":["Uplata poreza i doprinosa po odbitku","Uplata javnih prihoda"]},{"id":"domestic_payment","type":"value","label":"Domestic Goods/Services Payment","description":"Domestic transfer to a company or entrepreneur, with payment code 221 and the purpose 'Promet robe i usluga-finalna potrošnja'.","semantics":"Typically a large round RSD amount debited after conversions.","examples":["Example Studio PR, code 221"]},{"id":"payment_code","type":"property","label":"Payment Code (Šifra plaćanja)","description":"Three-digit Serbian payment purpose code on RSD items.","semantics":"Values correlate with category: 286 for FX payout credits, 221 for goods/services and fees, 253/254 for taxes.","examples":["286","221","253","254"]},{"id":"reference_ids","type":"property","label":"Reference Numbers","description":"Order number (Br. naloga), your number, Ref, and PBZ/PBO credit reference for matching entries.","semantics":"Long numeric strings; the same reference links the FX and RSD sides of one conversion.","examples":["Ref:123456789123/Br.naloga:9800000000000000777","123456789123"]},{"id":"nbs_statistics","type":"property","label":"NBS Statistics Info","description":"Central-bank statistical reporting text (Slog 60/70/77, Osnov code) on FX statements.","semantics":"Slog 77 for conversions, 60 for inbound, 70 for outbound, none for card items beyond 'Osnov'.","examples":["NBS: Slog 77","NBS: Slog 60 Osnov 302"]},{"id":"commission_debt","type":"property","label":"Outstanding Commission Debt","description":"Highlighted footer line for unpaid domestic payment commission, present on RSD statements.","semantics":"Almost always 0,00.","examples":["0,00"]},{"id":"footer","type":"class","label":"Footer & Pagination","description":"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.","semantics":"Page counter increases with item count (about 5–6 items per page). Totals and closing balance sit on the final page.","examples":["EXAMPLE TECH DOO / RS35... - USD / 17.11.2023 / izvod br. 67 — Strana 1/2"]},{"id":"bilingual_labels","type":"constraint","label":"Bilingual Labeling","description":"Every field label appears in Serbian with the English equivalent beneath or beside it.","semantics":"Fixed label vocabulary.","examples":["Račun: / Account:","Prethodno stanje: / Opening balance:"]},{"id":"balance_integrity","type":"constraint","label":"Balance Arithmetic Invariant","description":"Closing = opening − debits + credits, and the totals equal the sums of the item columns.","semantics":"Must hold exactly; generated numbers must reconcile.","examples":["3,372.99 − 100.00 = 3,272.99"]},{"id":"number_format","type":"constraint","label":"Locale Number Format","description":"FX statements use 1,234.56; RSD statements use 1.234,56; dates are DD.MM.YYYY.","semantics":"Format is driven by account_type, although embedded text amounts in RSD card items use the English format.","examples":["42,260.18 vs 10.837,20"]},{"id":"cross_account_link","type":"relation","label":"FX–RSD Conversion Link","description":"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.","semantics":"Use it to generate coherent multi-statement sets.","examples":["otkup 450,00 USD ref 123456789123 → RSD credit 47.839,95"]},{"id":"business_activity","type":"dimension","label":"Client Activity Profile","description":"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.","semantics":"Determines counterparty mix and size, e.g. SaaS subscriptions, contractor payments, taxes, utilities, restaurants.","examples":["IT outsourcing company","small online subscriptions"]}],"edges":[{"source":"statement","target":"bank_header","label":"contains","type":"part_of"},{"source":"statement","target":"client_block","label":"contains","type":"part_of"},{"source":"statement","target":"account_meta","label":"contains","type":"part_of"},{"source":"statement","target":"transaction","label":"lists many","type":"has_property"},{"source":"statement","target":"footer","label":"ends with","type":"part_of"},{"source":"account_meta","target":"account_number","label":"has","type":"has_property"},{"source":"account_meta","target":"statement_number","label":"has","type":"has_property"},{"source":"account_meta","target":"issue_date","label":"has","type":"has_property"},{"source":"account_meta","target":"period","label":"has (FX)","type":"has_property"},{"source":"account_meta","target":"client_ids","label":"has (FX)","type":"has_property"},{"source":"account_meta","target":"currency_code","label":"has","type":"has_property"},{"source":"account_type","target":"currency_code","label":"determines","type":"constrains"},{"source":"account_type","target":"number_format","label":"determines","type":"constrains"},{"source":"account_type","target":"txn_category","label":"shifts mix of","type":"relates_to"},{"source":"statement","target":"balance_opening","label":"starts with","type":"has_property"},{"source":"statement","target":"balance_closing","label":"ends with","type":"has_property"},{"source":"statement","target":"totals","label":"summarizes","type":"has_property"},{"source":"balance_integrity","target":"balance_closing","label":"constrains","type":"constrains"},{"source":"balance_integrity","target":"totals","label":"constrains","type":"constrains"},{"source":"transaction","target":"row_number","label":"has","type":"has_property"},{"source":"transaction","target":"execution_date","label":"has","type":"has_property"},{"source":"transaction","target":"counterparty","label":"has","type":"has_property"},{"source":"transaction","target":"amount","label":"has","type":"has_property"},{"source":"transaction","target":"direction","label":"has","type":"has_property"},{"source":"transaction","target":"txn_category","label":"classified by","type":"has_property"},{"source":"transaction","target":"reference_ids","label":"has","type":"has_property"},{"source":"transaction","target":"payment_code","label":"has (RSD)","type":"has_property"},{"source":"transaction","target":"nbs_statistics","label":"has (FX)","type":"has_property"},{"source":"txn_category","target":"card_purchase","label":"value","type":"has_value"},{"source":"txn_category","target":"fx_conversion","label":"value","type":"has_value"},{"source":"txn_category","target":"inbound_wire","label":"value","type":"has_value"},{"source":"txn_category","target":"outbound_wire","label":"value","type":"has_value"},{"source":"txn_category","target":"bank_fee","label":"value","type":"has_value"},{"source":"txn_category","target":"tax_payment","label":"value","type":"has_value"},{"source":"txn_category","target":"domestic_payment","label":"value","type":"has_value"},{"source":"fx_conversion","target":"cross_account_link","label":"instance of","type":"instance_of"},{"source":"outbound_wire","target":"bank_fee","label":"triggers fee on RSD account","type":"relates_to"},{"source":"payment_code","target":"txn_category","label":"correlates with","type":"relates_to"},{"source":"statement","target":"commission_debt","label":"shows (RSD)","type":"has_property"},{"source":"bilingual_labels","target":"statement","label":"constrains","type":"constrains"},{"source":"business_activity","target":"transaction","label":"drives mix of","type":"relates_to"},{"source":"balance_opening","target":"balance_closing","label":"chains to next statement","type":"relates_to"},{"source":"direction","target":"amount","label":"selects column of","type":"constrains"},{"source":"nbs_statistics","target":"txn_category","label":"slog code per category","type":"relates_to"}]},"pipeline":{"classes":[{"id":"statement","label":"Account Statement (Izvod)","description":"The whole document: a numbered periodic statement for one account, one currency, one issue date, spanning one or more pages.","parent":null,"properties":[{"id":"transaction","label":"Transaction Line Item","description":"One numbered row (RB) with dates, counterparty, description, reference numbers and an amount in either the debit or credit column.","examples":["card purchase","currency conversion payout","inbound foreign payment"]},{"id":"balance_opening","label":"Opening Balance (Prethodno stanje)","description":"Balance at the start of the statement, equal to the previous statement's closing balance.","examples":["4,078.16","6.537,66"]},{"id":"balance_closing","label":"Closing Balance (Novo stanje)","description":"Balance after all listed items.","examples":["3,642.18","21.177,86"]},{"id":"totals","label":"Turnover Totals (Promet)","description":"Sum of debit items and sum of credit items for the statement.","examples":["435.98 / 0.00","10.935,00 / blank"]},{"id":"commission_debt","label":"Outstanding Commission Debt","description":"Highlighted footer line for unpaid domestic payment commission, present on RSD statements.","examples":["0,00"]}],"relations":[{"type":"part_of","target":"Bank Header Block","label":"contains"},{"type":"part_of","target":"Client Address Box","label":"contains"},{"type":"part_of","target":"Account Metadata Block","label":"contains"},{"type":"part_of","target":"Footer & Pagination","label":"ends with"}],"examples":["Izvod br. 59 (FX account)","Izvod br. 98 (RSD account)"]},{"id":"bank_header","label":"Bank Header Block","description":"Top banner with bank logo, online banking brand, bank address, phone and website.","parent":null,"properties":[],"relations":[],"examples":["Fictional Bank a.d. / OnlineBank, 11000 City, Example St 1, Tel +123 (45) 678 9123"]},{"id":"client_block","label":"Client Address Box","description":"Boxed block with client company name, street, postal code and city, ledger type, and a validity notice that no stamp or signature is needed.","parent":null,"properties":[],"relations":[],"examples":["EXAMPLE TECH DOO, ULICA PRIMER 10, 11000 BEOGRAD, Devizno knjigovodstvo"]},{"id":"account_meta","label":"Account Metadata Block","description":"Labeled bilingual fields identifying the account, statement number, period, currency, account name and client IDs.","parent":null,"properties":[{"id":"account_number","label":"Account Number","description":"Serbian IBAN-style number for FX accounts or an 18-digit domestic account number for RSD accounts.","examples":["RS35000000000055556666","265000000000654321"]},{"id":"statement_number","label":"Statement Number (Broj izvoda)","description":"Sequential integer identifying the statement within the account's series.","examples":["59","98","104"]},{"id":"issue_date","label":"Statement Date","description":"Date of issue in DD.MM.YYYY format.","examples":["03.11.2023","19.11.2023"]},{"id":"period","label":"Statement Period","description":"Date range from the previous statement date to the current one.","examples":["28.10.2023-03.11.2023"]},{"id":"client_ids","label":"Bank ID / Client ID","description":"Pair of numeric identifiers for the bank and the client (MB Banke/MB Komitenta).","examples":["23456789/76543210"]},{"id":"currency_code","label":"Currency Code","description":"Numeric ISO code with optional alpha code, which determines the account type and number formatting.","examples":["840/USD","941/RSD"]}],"relations":[],"examples":["Račun / Account","Broj izvoda / Number","Valuta / Currency"]},{"id":"transaction","label":"Transaction Line Item","description":"One numbered row (RB) with dates, counterparty, description, reference numbers and an amount in either the debit or credit column.","parent":null,"properties":[{"id":"row_number","label":"Row Number (RB)","description":"Sequential index of the item within the statement.","examples":["1","2","6"]},{"id":"execution_date","label":"Execution / Receipt Dates","description":"Execution date plus a receipt or booking date; the order and marking (asterisk or slash) differ by account type.","examples":["02.11.2023 / *01.11.2023","08.11.2023/08.11.2023"]},{"id":"counterparty","label":"Counterparty Name (Naziv primaoca-pošiljaoca)","description":"Merchant, company, individual, bank or state body on the other side of the transaction.","examples":["SAAS VENDOR INC USA CA","JAVNO KOMUNALNO PREDUZ SRB BEOGRAD","Fictional Bank a.d. Beograd"]},{"id":"amount","label":"Amount","description":"Monetary amount in the account currency, with a running or secondary amount for FX items.","examples":["382.25","10.669,40"]},{"id":"direction","label":"Debit/Credit Direction","description":"Whether the item reduces (Duguje/Na teret) or increases (Potražuje/U korist) the balance.","examples":["Debit","Credit"]},{"id":"txn_category","label":"Transaction Category","description":"Functional type of the item, which determines description template, payment code and reference formats.","examples":["card purchase","FX buy-out conversion","inbound international wire","outbound international wire","bank fee","tax/public revenue payment","domestic goods/services payment"]},{"id":"reference_ids","label":"Reference Numbers","description":"Order number (Br. naloga), your number, Ref, and PBZ/PBO credit reference for matching entries.","examples":["Ref:123456789123/Br.naloga:9800000000000000777","123456789123"]},{"id":"payment_code","label":"Payment Code (Šifra plaćanja)","description":"Three-digit Serbian payment purpose code on RSD items.","examples":["286","221","253","254"]},{"id":"nbs_statistics","label":"NBS Statistics Info","description":"Central-bank statistical reporting text (Slog 60/70/77, Osnov code) on FX statements.","examples":["NBS: Slog 77","NBS: Slog 60 Osnov 302"]}],"relations":[],"examples":["card purchase","currency conversion payout","inbound foreign payment"]},{"id":"footer","label":"Footer & Pagination","description":"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.","parent":null,"properties":[],"relations":[],"examples":["EXAMPLE TECH DOO / RS35... - USD / 17.11.2023 / izvod br. 67 — Strana 1/2"]}],"dimensions":[{"id":"account_type","label":"Account Type","description":"Principal axis of variation: foreign-currency account versus dinar transactional account. It controls layout, columns, number format and transaction mix.","values":[]},{"id":"direction","label":"Debit/Credit Direction","description":"Whether the item reduces (Duguje/Na teret) or increases (Potražuje/U korist) the balance.","values":[]},{"id":"txn_category","label":"Transaction Category","description":"Functional type of the item, which determines description template, payment code and reference formats.","values":["Card Purchase","FX Conversion (Otkup deviza)","Inbound Foreign Payment","Outbound Foreign Payment","Bank Fee Item","Tax / Public Revenue Payment","Domestic Goods/Services Payment"]},{"id":"business_activity","label":"Client Activity Profile","description":"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.","values":[]}],"constraints":[{"id":"bilingual_labels","label":"Bilingual Labeling","description":"Every field label appears in Serbian with the English equivalent beneath or beside it.","appliesTo":["Account Statement (Izvod)"]},{"id":"balance_integrity","label":"Balance Arithmetic Invariant","description":"Closing = opening − debits + credits, and the totals equal the sums of the item columns.","appliesTo":["Closing Balance (Novo stanje)","Turnover Totals (Promet)"]},{"id":"number_format","label":"Locale Number Format","description":"FX statements use 1,234.56; RSD statements use 1.234,56; dates are DD.MM.YYYY.","appliesTo":[]}],"promptReady":"# Serbian Corporate Bank Account Statement (Izvod) Ontology\n\nModels 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.\n\n**Domain:** finance\n\n## Classes\n\n### Account Statement (Izvod)\nThe whole document: a numbered periodic statement for one account, one currency, one issue date, spanning one or more pages.\n\n**Properties:**\n- Transaction Line Item: One numbered row (RB) with dates, counterparty, description, reference numbers and an amount in either the debit or credit column.\n  Examples: card purchase, currency conversion payout, inbound foreign payment\n- Opening Balance (Prethodno stanje): Balance at the start of the statement, equal to the previous statement's closing balance.\n  Examples: 4,078.16, 6.537,66\n- Closing Balance (Novo stanje): Balance after all listed items.\n  Examples: 3,642.18, 21.177,86\n- Turnover Totals (Promet): Sum of debit items and sum of credit items for the statement.\n  Examples: 435.98 / 0.00, 10.935,00 / blank\n- Outstanding Commission Debt: Highlighted footer line for unpaid domestic payment commission, present on RSD statements.\n  Examples: 0,00\n\n**Relations:**\n- contains → Bank Header Block\n- contains → Client Address Box\n- contains → Account Metadata Block\n- ends with → Footer & Pagination\n\n**Examples:**\n- Izvod br. 59 (FX account)\n- Izvod br. 98 (RSD account)\n\n### Bank Header Block\nTop banner with bank logo, online banking brand, bank address, phone and website.\n\n**Examples:**\n- Fictional Bank a.d. / OnlineBank, 11000 City, Example St 1, Tel +123 (45) 678 9123\n\n### Client Address Box\nBoxed block with client company name, street, postal code and city, ledger type, and a validity notice that no stamp or signature is needed.\n\n**Examples:**\n- EXAMPLE TECH DOO, ULICA PRIMER 10, 11000 BEOGRAD, Devizno knjigovodstvo\n\n### Account Metadata Block\nLabeled bilingual fields identifying the account, statement number, period, currency, account name and client IDs.\n\n**Properties:**\n- Account Number: Serbian IBAN-style number for FX accounts or an 18-digit domestic account number for RSD accounts.\n  Examples: RS35000000000055556666, 265000000000654321\n- Statement Number (Broj izvoda): Sequential integer identifying the statement within the account's series.\n  Examples: 59, 98, 104\n- Statement Date: Date of issue in DD.MM.YYYY format.\n  Examples: 03.11.2023, 19.11.2023\n- Statement Period: Date range from the previous statement date to the current one.\n  Examples: 28.10.2023-03.11.2023\n- Bank ID / Client ID: Pair of numeric identifiers for the bank and the client (MB Banke/MB Komitenta).\n  Examples: 23456789/76543210\n- Currency Code: Numeric ISO code with optional alpha code, which determines the account type and number formatting.\n  Examples: 840/USD, 941/RSD\n\n**Examples:**\n- Račun / Account\n- Broj izvoda / Number\n- Valuta / Currency\n\n### Transaction Line Item\nOne numbered row (RB) with dates, counterparty, description, reference numbers and an amount in either the debit or credit column.\n\n**Properties:**\n- Row Number (RB): Sequential index of the item within the statement.\n  Examples: 1, 2, 6\n- Execution / Receipt Dates: Execution date plus a receipt or booking date; the order and marking (asterisk or slash) differ by account type.\n  Examples: 02.11.2023 / *01.11.2023, 08.11.2023/08.11.2023\n- Counterparty Name (Naziv primaoca-pošiljaoca): Merchant, company, individual, bank or state body on the other side of the transaction.\n  Examples: SAAS VENDOR INC USA CA, JAVNO KOMUNALNO PREDUZ SRB BEOGRAD, Fictional Bank a.d. Beograd\n- Amount: Monetary amount in the account currency, with a running or secondary amount for FX items.\n  Examples: 382.25, 10.669,40\n- Debit/Credit Direction: Whether the item reduces (Duguje/Na teret) or increases (Potražuje/U korist) the balance.\n  Examples: Debit, Credit\n- Transaction Category: Functional type of the item, which determines description template, payment code and reference formats.\n  Examples: card purchase, FX buy-out conversion, inbound international wire, outbound international wire, bank fee, tax/public revenue payment, domestic goods/services payment\n- Reference Numbers: Order number (Br. naloga), your number, Ref, and PBZ/PBO credit reference for matching entries.\n  Examples: Ref:123456789123/Br.naloga:9800000000000000777, 123456789123\n- Payment Code (Šifra plaćanja): Three-digit Serbian payment purpose code on RSD items.\n  Examples: 286, 221, 253, 254\n- NBS Statistics Info: Central-bank statistical reporting text (Slog 60/70/77, Osnov code) on FX statements.\n  Examples: NBS: Slog 77, NBS: Slog 60 Osnov 302\n\n**Examples:**\n- card purchase\n- currency conversion payout\n- inbound foreign payment\n\n### Footer & Pagination\nFooter 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.\n\n**Examples:**\n- EXAMPLE TECH DOO / RS35... - USD / 17.11.2023 / izvod br. 67 — Strana 1/2\n\n## Dimensions\n\n### Account Type\nPrincipal axis of variation: foreign-currency account versus dinar transactional account. It controls layout, columns, number format and transaction mix.\n\n### Debit/Credit Direction\nWhether the item reduces (Duguje/Na teret) or increases (Potražuje/U korist) the balance.\n\n### Transaction Category\nFunctional type of the item, which determines description template, payment code and reference formats.\n**Values:** Card Purchase, FX Conversion (Otkup deviza), Inbound Foreign Payment, Outbound Foreign Payment, Bank Fee Item, Tax / Public Revenue Payment, Domestic Goods/Services Payment\n\n### Client Activity Profile\nThe 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.\n\n## Constraints\n\n- **Bilingual Labeling** (Account Statement (Izvod)): Every field label appears in Serbian with the English equivalent beneath or beside it.\n- **Balance Arithmetic Invariant** (Closing Balance (Novo stanje), Turnover Totals (Promet)): Closing = opening − debits + credits, and the totals equal the sums of the item columns.\n- **Locale Number Format**: FX statements use 1,234.56; RSD statements use 1.234,56; dates are DD.MM.YYYY."}}