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LAW ON OPENING BALANCE SHEET OF ENTERPRISES AND BANKS

This Law determines procedure and way of preparation of Opening Balance Sheets of enterprises from Art.1.of the Law on privatization of Enterprises ("Official Gazette of the Federation BiH", No. 27/97) and Banks from Art 3.of the Law on privatization of Banks, for privatization and settlement of liabilities and claims between enterprises, banks and the Federartion of Bosnia and Herzegovina (further: Federation).
Opening Balance Sheet is a review of assets, rights, liabilities and capital of entrprises and banks (further: subjects) entering privatization process.
Opening Balance Sheet consists of:
1. Passive Sub-Balance Sheet-is a value of assets and rights with belonging capital and liabilities, which is not in the ownership, respectively under subjects' control, as well as a value of rights and liabilities, which is according to this Law under special treatment and obligations for preparations of Opening Balance Sheet, from Sect.1.of this Article.
2. Neutral Sub-Balance Sheet containing a value of apartments and assets with belonging capital, for which, by the Act of authorized body, is initiated a Restitution procedure.
3. Active Sub-Balance Sheet-contains a value of assets and rights with belonging capital and liabilities, not included in Sub-Balance Sheets from Sect.1.and 2.of this Article.
Subjects can, according to their needs, state assets and rights and capital and liabilities in analytical form, too (Sub-Balance Sheets), according to provisions of this Law.
In cases when two or more enterprises in their Opening Balance Sheets state the same rights, the same assets, the same liabilities and the same capital, they will not be privatized unless, according to special provisions, way of disposal of disputable property is defined.
Authorized body will initiate Auditing of company from Sect. 1.of this Article.
Special provision from Sect 1.of this Article, which will determine more closely a way and procedure of Auditing, will bring the Government of Federation during 30 days after this Law comes into force.
Disposal right to real-estate on built constructed land, registered in Land Books for owner-subject's sake, from Article 2.of this Law, becomes owned property by a day when it comes to force.
Assets, rights, capital and liabilities of enterprises are stated in Opening Balance Shets as to Book Value, on a day of preparing the Opening Balance Sheet, determined by this Law.