SUD BOSNE I HERCEGOVINE СУД БОСНЕ И ХЕРЦЕГОВИНЕ Number

SUD BOSNE I HERCEGOVINE СУД БОСНЕ И ХЕРЦЕГОВИНЕ

Number: X-K-07/481 Sarajevo, 23 November 2009

The Court of Bosnia and Herzegovina, in the Panel composed of Judge Esad Fejzagić as the Presiding Judge, Judges Vesna Jesenković and Fikret Kršlaković as the members of the Panel, with the participation of the Legal Officer Denis Podžić as the Record-taker, in the criminal case against the accused Munib Ušanović and Miodrag Kureš, for the criminal offence of Tax Evasion in violation of Article 210, paragraph 2, as read with paragraph 1 of the Criminal Code of Bosnia and Herzegovina (the CC BiH), all in conjunction with Article 29 of the CC BiH, for the continued criminal offence of Tax Evasion in violation of Article 273, paragraph 3, as read with paragraph 1 of the Criminal Code of the Federation of Bosnia and Herzegovina (the CC FBiH), and all in conjunction with Articles 29 and 54 of the CC BiH, and for the continued criminal offence of Abuse of Office or Official Authority in violation of Article 383, paragraph 3, as read with paragraph 1of the CC FBiH, and all in conjunction with Articles 29 and 54 of the CC BiH, on the matter of the Indictment issued by the Prosecutor’s Office of BiH, No. KT-390/06 of 17 December 2007, specified on 6 November 2009, after the main public and verbal hearing has been held, in the presence of the Prosecutor Ahmet Halebić of the Prosecutor’s Office of BiH, the accused Munib Ušanović and Miodrag Kureš, and their Defence Counsel, Attorney Žarko Bulić from Sarajevo, on 23 November 2009 reached and publicly announced the following

VERDICT

The Accused:

1. MUNIB UŠANOVIĆ a.k.a. Munja, son of Fehim and Hajra née Tabaković, born on 4 July 1951, in Ustiprača, municipality of Goražde, residing in Sarajevo, at 6 Štrosmajerova Street, Bachelor of Political Sciences, employee of the Football Association of BiH, married, father of two children, Bosniak by ethnicity, citizen of BiH, Personal Identification Number (JMBG): 0407951172661; and

2. MIODRAG KUREŠ, a.k.a. MILE, son of Branko and Marica née Ilić, born on 4 August 1946, in Sarajevo, residing in Sarajevo, at 15 Prusačka Street, graduate in economics, employee of the Football Association of BiH, married, father of two children, Serb by ethnicity, citizen of BiH, Personal Identification Number (JMBG): 0408946170010,

HAVE BEEN FOUND GUILTY

Kraljice Jelene br. 88, 71 000 Sarajevo, Bosna i Hercegovina, Tel: 033 707 100, Faks: 033 707 225 Краљице Јелене бр. 88, 71 000 Сарајево, Босна и Херцеговина, Тел: 033 707 100, Факс: 033 707 225

Because:

The accused Munib Ušanović, while performing the duty of the General Secretary, and the accused Miodrag Kureš, who performed the duty of the Secretary for Finances and Marketing until 31 December 2004, and as from 1 January 2005 the duty of the Secretary for the economic and financial transactions and marketing operations in the Football Association of Bosnia and Herzegovina, with the intent to have the Football Association evade the tax payment provided by the Law on Sales Tax on Products and Services (the BiH Official Gazette No. 62/04), the Law on Sales Tax on Products and Services (the FBiH Official Gazette No. 49/02, 37/03, 14/04 and 39/04), failed to file the tax returns for the said period under the above Laws, specifically:

A) During the 1 January–31 December 2005 period, contrary to Articles 3, 8, 15, 16, 21, 24 and 27 of the Law on Sales Tax on Products and Services (the BiH Official Gazette No. 62/04), and Articles 30, 31 and 34 of the Book of Rules on the Application of the Law on Sales Tax on Products and Services (the BiH Official Gazette No. 63/04), they failed to make the tax return on sales of products at the rate of 10% and the tax return on sales of services at the rate of 10% for the generated taxable income in the total amount of KM 794,556.97 against the Invoices numbered and dated as hereunder, including the buyers’ names, viz.:

1. Inv. No. 01/05 of 24.01.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,000.00; 2. Inv. No. 02/05 of 24.01.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,000.00; 3. Inv. No. 19/05 of 08.02.2005, buyer Javni RTV servis BiH, in the amount of KM 10,757.00; 4. Inv. No. 21/05 of 22.02.2005, buyer Volksbank BiH d.d. Sarajevo, in the amount of KM 45,000.00; 5. Inv. No. 22/05 of 22.02.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,000.00; 6. Inv. No. 23/05 of 22.02.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,000.00; 7. Inv. No. 27/05 of 24.03.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,000.00; 8. Inv. No. 28/05 of 24.03.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,000.00; 9. Inv. No. 34/05 of 07.04.2005, buyer Union banka d.d. Sarajevo, in the amount of KM 4,000.00; 10. Inv. No. 35/05 of 07.04.2005, buyer Coca Cola d.o.o. Hadžići, in the amount of KM 3,850.00; 11. Inv. No. 36/05 of 07.04.2005, buyer Wink sport d.o.o. Sarajevo, in the amount of KM 3,300.00; 12. Inv. No. 37/05 of 07.04.2005, buyer Wink sport d.o.o. Sarajevo, in the amount of KM 1,100.00; 13. Inv. No. 38/05 of 07.04.2005, buyer Sarajevski kiseljak Kiseljak, in the amount of KM 2,200.00; 14. Inv. No. 40/05 of 07.04.2005, buyer IAM d.o.o. Sarajevo, in the amount of KM 6,050.00; 15. Inv. No. 41/05 of 29.04.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in t the amount of KM 3,200.00;

2 16. Inv. No. 42/05 of 29.04.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,200.00; 17. Inv. No. 44/05 of 11.05.2005, buyer Javni RTV servis BiH, in the amount of KM 22,000.00; 18. Inv. No. 45/05 of 11.05.2005, buyer Javni RTV servis BiH, in the amount of KM 5,500.00; 19. Inv. No. 46/05 of 11.05.2005, buyer Javni RTV servis BiH, in the amount of KM 13,200.00; 20. Inv. No. 47/05 of 11.05.2005, buyer Javni RTV servis BiH, in the amount of KM 4,004.00; 21. Inv. No. 63/05 of 16.05.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,200.00; 22. Inv. No. 64/05 of 16.05.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,200.00; 23. Inv. No. 49/05 of 17.05.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount Of KM 1,200.00; 24. Inv. No. 50/05 of 17.05.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,200.00; 25. Inv. No. 54/05 of 25.05.2005, buyer Mepas d.o.o. Široki Brijeg, in the amount of KM 5,000.00; 26. Inv. No. 55/05 of 25.05.2005, buyer Feal d.o.o. Široki Brijeg, in the amount of KM 4,000.00; 27. Inv. No. 56/05 of 25.05.2005, buyer Podravka d.o.o. Široki Brijeg, in the amount of KM 4,000.00; 28. Inv. No. 57/05 of 25.05.2005, buyer ABS banka d.d. Sarajevo, in the amount of KM 2,000.00; 29. Inv. No. 58/05 of 25.05.2005, buyer Stela medija d.o.o. Mostar, in the amount of KM 2,255.00; 30. Inv. No. 59/05 of 25.05.2005, buyer Brajlović d.o.o. Sarajevo, in the amount of KM 1,000.00; 31. Inv. No. 60/05 of 25.05.2005, buyer Siemens BiH Sarajevo, in the amount of KM 1,000.00; 32. Inv. No. 61/05 of 31.05.2005, buyer Union bank d.d. Sarajevo, in the amount of KM 4,000.00; 33. Inv. No. 62/05 of 31.05.2005, buyer Union bank d.d. Sarajevo, in the amount of KM 4,000.00; 34. Inv. No. 65/05 of 27.06.2005, buyer Polet d.d. Sarajevo, in the amount of KM 6,600.00; 35. Inv. No. 84/05 of 19.08.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,200.00; 36. Inv. No. 85/05 of 19.08.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,200.00; 37. Inv. No. 86/05 of 19.08.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,200.00; 38. Inv. No. 87/05 of 19.08.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,200.00; 39. Inv. No. 88/05 of 24.08.2005, buyer Estonian Football Association, in the amount of KM 9,779.00; 40. Inv. No. 95/05 of 29.08.2005, buyer UTD „Best“ d.o.o, in the amount of KM 1,500.00; 41. Inv. No. 96/05 of 29.08.2005, buyer UTD „Best“ d.o.o, in the amount of KM 1,500.00; 42. Inv. No. 100/05 of 29.08.2005, buyer OAD „Avtovaz“ za BiH Lada Auto Banja Luka, in the amount of KM 2,000.00; 43. Inv. No.103/05 of 31.08.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,210.00;

3 44. Inv. No. 109/05 of 09.09.2005, buyer JP BH Pošta Sarajevo, in the amount of KM 5,390.00; 45. Inv. No. 110/05 of 09.09.2005, buyer Stela medija Mostar, in the amount of KM 4,581.50; 46. Inv. No. 111/05 of 09.09.2005, buyer Wink sport d.o.o. Sarajevo, in the amount of KM 2,200.00; 47. Inv. No.112/05 of 09.09.2005, buyer Wink sport d.o.o. Sarajevo in the amount of KM 2,200.00; 48. Inv. No.113/05 of 09.09.2005, buyer VGT osiguranje Visoko, in the amount of KM 2,750.00; 49. Inv. No. 114/05 of 09.09.2005, buyer Sarajevski kiseljak Kiseljak, in the amount of KM 2,200.00; 50. Inv. No. 115/05 of 15.09.2005, buyer VGT osiguranje Visoko, in the amount of KM 2,750.00; 51. Inv. No. 116/05 of 15.09.2005, buyer VGT osiguranje Visoko, in the amount of KM 2,750.00; 52. Inv. No. 117/05 of 15.09.2005, buyer A-Rotopres d.o.o. Sarajevo, in the amount of KM 2,200.00; 53. Inv. No.118/05 of 15.09.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,200.00; 54. Inv. No.119/05 of 15.09.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,200.00; 55. Inv. No. 133/05 of 14.10.2005, buyer Stela medija Mostar, in the amount of KM 4,207.50; 56. Inv. No. 134/05 of 14.10.2005, buyer JP BH Pošta, in the amount of KM 4,500.00; 57. Inv. No. 135/05 of 14.10.2005, buyer VGT osiguranje Visoko, in the amount of KM 2,200.00; 58. Inv. No. 136/05 of 14.10.2005, buyer Wink sport d.o.o. Sarajevo, in the amount of KM 1,650.00; 59. Inv. No. 137/05 of 14.10.2005, buyer ProCredit banka Sarajevo, in the amount of KM 7,040.00; 60. Inv. No. 138/05 of 14.10.2005, buyer Sarajevo Osiguranje Sarajevo, in the amount of KM 39,600.00; 61. Inv. No.139/05 of 17.10.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,200.00; 62. Inv. No.140/05 of 17.10.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,200.00; 63. Inv. No. 142/05 of 28.10.2005, buyer Javni RTV servis BiH, in the amount of KM 22,000.00; 64. Inv. No. 143/05 of 28.10.2005, buyer Javni RTV servis BiH, in the amount of KM 5,720.00; 65. Inv. No. 144/05 of 22.11.2005, buyer Javni RTV servis BiH, in the amount of KM 5,280.00; 66. Inv. No. 145/05 of 22.11.2005, buyer Javni RTV servis BiH, in the amount of KM 22,000.00 KM 67. Inv. No.146/05 of 22.11.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,200.00; 68. Inv. No.147/05 of 22.11.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,200.00; 69. Inv. No.148/05 of 21.12.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,200.00; 70. Inv. No.149/05 of 21.12.2005, buyer Eronet, Pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,200.00; 71. Inv. No. 150/05 of 21.12.2005, buyer A-Rotopres Sarajevo, in the amount of KM 2,200.00; 72. Inv. No.151/05 of 21.12.2005, buyer Polet Sarajevo, in the amount of KM 5,400.00;

4 73. Inv. No. 152/05 of 21.12.2005, buyer Volksbanka BiH d.d. Sarajevo, in the amount of KM 30,000.00; 74. Inv. No. 153/05 of 21.12.2005, buyer Sarajevo Osiguranje, in the amount of KM 13,200.00; 75. Inv. No.154/05 of 21.12.2005, buyer IAM d.o.o. Sarajevo, in the amount of KM 4,950.00; 76. Inv. No.156/05 of 31.12.2005, buyer Air Bosna Sarajevo, in the amount of KM 21.660,00; 77. Inv. No. 157/05 of 31.12.2005, buyer VGT osiguranje Visoko, in the amount of KM 6,700.00; 78. Inv. No. 159/05 of 31.12.2005, buyer Rafinerija ulja Modriča, in the amount of KM 52,800.00; 79. Inv. No.160/05 of 31.12.2005, buyer Sarajevski kiseljak Sarajevo, in the amount of KM 1,650.00; 80. Inv. No.161/05 of 31.12.2005, buyer Sarajevski kiseljak Sarajevo, in the amount of KM 1,100.00; 81. Inv. No. 162/05 of 31.12.2005, buyer Sarajevski kiseljak Sarajevo, in the amount of KM 550.00; 82. Inv. No. 163/05 of 31.12.2005, buyer Sarajevski kiseljak Sarajevo, in the amount of KM 550.00; 83. Inv. No. 51/05 of 26.04.2005, buyer Lutrija BiH, in the amount of KM 273.93; 84. Inv. No. 70/05 of 27.05.2005, buyer Lutrija BiH Sarajevo, in the amount of KM 3,377.37; 85. Inv. No. 170/05 of 29.12.2005, buyer Lutrija BiH Sarajevo, in the amount of KM 7,849.69; 86. Inv. No. 20/05 of 10.12.2005, buyer Međunarodni forum Bosna, in the amount of KM 118,814.00; 87. Inv. No. 67/05 of 11.07.2005, buyer Međunarodni forum Bosna, in the amount of KM 34,380.00; 88. Inv. No. 214/05 of 18.05.2005, gate receipts – (citizens as buyers), in the amount of KM 7,630.00; 89. Inv. No. 25/05 of 18.03.2005, buyer Best Travnik, in the amount of KM 500.00; 90. Inv. No. 29/05 of 28.03.2005, buyer Sarajevski kiseljak Kiseljak, in the amount of KM 200.00; 91. Inv. No. 30/05 of 29.03.2005, buyer CSR Sarajevo, in the amount of KM 400.00; 92. Inv. No. 31/05 of 30.03.2005, buyer CSR Sarajevo, in the amount of KM 400.00; 93. Inv. No. 32/05 of 30.03.2005, buyer Sarajevo Osiguranje Sarajevo, in the amount of KM 300.00; 94. Inv. No. 33/05 of 21.03.2005, buyer Centrotrans Sarajevo, in the amount of KM 29,190.00 (Record concluded between the Football Association of BiH and Centrotrans, Sarajevo), 95. Inv. No. 89/05 of 26.08.2005, buyer Krupa turist Bosanska Krupa, in the amount of KM 1,050.00; 96. Inv. No. 90/05 of 29.08.2005, buyer Elke tours Lukavac, in the amount of KM 570.00; 97. Inv. No. 91/05 of 29.08.2005, buyer Almex turs Cazin, in the amount of KM 750.00; 98. Inv. No. 92/05 of 29.08.2005, buyer Čektalo promet Sapna, in the amount of KM 550.00; 99. Inv. No. 93/05 of 29.08.2005, buyer Sarajevski kiseljak Kiseljak, in the amount of KM 400.00; 100. Inv. No. 94/05 of 29.08.2005, buyer UTD Best d.o.o, in the amount of KM 100.00; 101. Inv. No. 97/05 of 29.08.2005, buyer Turistička agencija „Lari tours“, in the amount of KM 900.00; 102. Inv. No. 101/05 of 31.08.2005, buyer Lutrija BiH, in the amount of KM 200.00; 103. Inv. No.102/05 of 31.08.2005, buyer Football Association of Tuzla Canton, in the amount of 600.00; 104. Inv. No. 103/05 of 31.08.2005, buyer Agencija „Medija M“, in the amount of KM 200.00; 105. Inv. No. 105/05 of 31.08.2005, buyer Agencija „B.I.G.A.“, in the amount of KM 200.00; 106. Inv. No. 106/05 of 31.08.2005, buyer NK Podgrmeč Sanski Most, in the amount of KM 375.00;

5 107. Inv. No. 416 of 03.09.2005, Inv. No. 417 of 03.09.2005, Inv. No. 418 of 03.09.2005, Inv. No. 419 of 03.09.2005, Inv. No. 414 of 03.09.2005, Inv. No. 415 of 02.09.2005, Inv. No. 401 of 31.08.2005, Inv. No. 402 of 31.08.2005, Inv. No. 403 of 31.08.2005, Inv. No. 404 of 31.08.2005, Inv. No. 400 of 30.08.2005, Inv. No. 397 of 30.08.2005, Inv. No. 398 of 30.08.2005, Inv. No. 399 of 30.08.2005, Inv. No. 463 of 05.10.2005, Inv. No. 420 of 03.08.2005, Inv. No. 421 of 04.09.2005, Inv. No. 422 of 04.09.2005, Inv. No. 469 of 07.10.2005, Inv. No. 467 of 06.10.2005, Inv. No. 472 of 08.10.2005, Inv. No. 471 of 08.10.2005, Inv. No. 468 of 07.10.2005, Inv. No. 478 of 09.10.2005, Inv. No. 477 of 09.10.2005, Inv. No. 474 of 09.10.2005, Inv. No. 466 of 06.10.2005, the gate receipts - from football match tickets sold to the citizens), in the amount of KM 69,237.00,

108. Inv. No. 120/05 of 15.09.2005, buyer Sportfive Hamburg Germany, in the amount of KM 1,955.83; 109. Inv. No. 122/05 of 26.09.2005, buyer NK Čelik Zenica, in the amount of KM 2,000.00; 110. Inv. No. 123/05 of 03.10.2005, buyer Kolosseum Tuzla, in the amount of KM 400.00; 111. Inv. No. 124/05 of 04.10.2005, buyer GD.D. Polet Tuzla, in the amount of KM 400.00; 112. Inv. No. 125/05 of 04.10.2005, buyer DOO Čektalo promet Vitinica, in the amount of KM 550.00; 113. Inv. No. 126/05 of 05.10.2005, buyer S.V. – RSA Ljubljana, Slovenija, in the amount of KM 300.00; 114. Inv. No. 127/05 of 06.10.2005, buyer Football Association of the ZE-DO Canton, in the amount of KM 550.00; 115. Inv. No. 128/05 of 06.10.2005, buyer Elketours Lukavac, in the amount of KM 550.00; 116. Inv. No. 129/05 of 06.10.2005, buyer NK Ilijaš, in the amount of KM 250.00; 117. Inv. No. 130/05 of 07.10.2005, buyer NK Čelik, in the amount of KM 500.00; and 118. Inv. No. 314 dated 01.08.2005, Inv. No. 330 dated 04.08.2005, Inv. No. 262 dated 28.06.2005, Inv. No. 267 dated 29.06.2005, Inv. No. 249 dated 16.06.2005, Inv. No. 234 dated 03.06.2005, Inv. No. 215 dated 18.05.2005 Inv. No. 201 dated 16.05.2005, Inv. No. 181 dated 29.04.2005, Inv. No. 177 dated 28.04.2005, Inv. No. 157 dated 14.04.2005, Inv. No. 98 dated 14.03.2005, Inv. No. 102 dated 15.03.2005, Inv. No. 86 dated 08.03.2005, Inv. No. 93 dated 10.03.2005, Inv. No. 117 dated 21.03.2005, Inv. No. 135 dated 31.03.2005, Inv. No. 68 & 67 of 23.02.2005, Inv. No. 58 dated 15.02.2005, Inv. No. 80 dated 04.03.2005, Inv. No. 24 dated 15.01.2005, Inv. No. 14 dated 10.11.2005, Inv. No. 16 dated 11.01.2005, Inv. No. 13 dated 07.01.2005, Inv. No. 12 dated 06.01.2005, Inv. No. 48 dated 04.02.2005 (gate receipts and proceeds from the sports jerseys sales), in the amount of KM 4,270.00, and thus in 2005 they evaded the payment of sales tax on the products and services in the amount of KM 72,232.38, thus damaging the budget of Bosnia and Herzegovina in the same amount.

B) During the 1 January 2001 - 31 December 2004 period, contrary to Articles 5, 13, 21, 23, 26, 27 and 28 of the Law on Sales Tax on Products and Services (the FBiH Official Gazette No. 49/02, 37/03, 14/04 and 39/04), Articles 23, 24, 25 and 26 of the Book of Rules on the Application of the Law on Sales Tax on Products and Services (the FBiH Official Gazette No. 53/02), and Article 5 of the Book of Rules of the procedure for filing the tax returns (FBiH Official Gazette No. 66/02), they failed to submit the 20% tax returns on the sales of products, the 10% tax return on the sales of services (for the periods from 1 January to 25 September 2001 and from 1 June 2002 to 31 December 2005), and at the 12% rate (for the

6 period from 25 September 2001 to 31 May 2002), for the generated taxable incomes in the total amount of KM 2,508,701.03. Their breakdown per years is given here below.

In 2001 the total amount of the generated taxable income was KM 561,904.44 against the Invoices numbered and dated as hereunder, including the buyers’ names, viz.:

1. Inv. No. 09/001 of 09.01.2001, buyer Fabrika Duhana Sarajevo, in the amount of KM 20,000.00; 2. Inv. No. 66/001 of 20.05.2001, buyer Sarajevo osiguranje, in the amount of KM 20,000.00; 3. Inv. No. 21/01 of 05.02.2001, buyer Lutrija BiH, in the amount of KM 9,035.15; 4. Inv. No. 30/01 of 16.02.2001, buyer Lutrija BiH, in the amount of KM 9,113.44; 5. Inv. No. 48/01 of 15.03.2001, buyer Lutrija BiH, in the amount of KM 13,953.13; 6. Inv. No. 73/01 of 23.04.2001, buyer Lutrija BiH, in the amount of KM 13,779.75; 7. Inv. No. 82/01 of 09.05.2001, buyer Lutrija BiH, in the amount of KM 12,587.15; 8. Inv. No. 51/01 of 12.02.2001, buyer Forum Bosna Sarajevo, in the amount of KM 28,000.00; 9. Inv. No. 340 of 26.03.2001, buyer (citizens as buyers), in the amount of KM 74,900.00; 10. Inv. No. 72/01 of 07.06.2001, buyer Elektroprivreda BiH, in the amount of KM 100,000.00, 11. Inv. No. 74/01 of 25.07.2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 12. Inv. No. 75/01 of 25.07.2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 13. Inv. No. 76/01 of 25.07.2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 14. Inv. No. 83/001 of 10.09.2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 15. Inv. No. 84/001 of 10.09.2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 16. Inv. No. 85 of 10.09.2001, buyer PTT BiH, in the amount of KM 24,000.00; 17. Inv. No. 72A/01 of 28.03.2001, buyer Dom penzionera Zenica, in the amount of KM 4,000.00; 18. Inv. No. 109/01 of 23.10.2001, buyer Sarajevo osiguranje, in the amount of KM 15,000.00; 19. Inv. No. 73/01 w/o date, buyer Sarajevo osiguranje, in the amount of KM 15,000.00; 20. Inv. No. 90/001 of 10.10.2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 21. Inv. No. 120/001 of 30.11.2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 22. Inv. No. 121 of 20.12.2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 23. Inv. No. 107/001 of 24.10.2001, buyer Fabrika duhana Sarajevo in the amount of KM 15,000.00; 24. Inv. No. 108/001 of 20.06.2001, buyer Lutrije BiH, in the amount of KM 11,507.37; 25. Invoice of 28.12.2001, buyer Lutrije BiH, in the amount of KM 14,303.45; 26. Inv. No. 122/01 of 31.12.2001, buyer Gethaldus, in the amount of KM 6,093.00; 27. Gate receipts from the football matches: BiH vs. Belgija and BiH vs. Malta, in the total amount of KM 34,657.00; 28. Inv. No. 281 of 28.09.2001, buyer Kompas, in the amount of KM 975.00;

7 and by doing so, they evaded the sales tax payment on products and services in the amount of KM 54.353,07, calculated for the total generated taxable income of KM 561,904.44 in 2001, thus damaging the budget of Bosnia and Herzegovina in the same amount.

In 2002 the total amount of the generated taxable income was KM 263,766.00 against the Invoices numbered and dated as hereunder, including the buyers’ names, viz.:

1. Inv. No. 89/02 of 31.03.2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00; 2. Inv. No. 91/02 of 31.03.2002, buyer JP BH Telekom, in the amount of KM 6,000.00; 3. Inv. No. 92/02 of 08.04.2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00; 4. Inv. No. 93/02 of 10.04.2002, buyer Sarajevo osiguranje, in the amount of KM 20,000.00; 5. Inv. No. 98/02 of 02.06.2002, buyer Avaz Sarajevo, in the amount of KM 5,000.00; 6. Inv. No. 97/02 of 03.06.2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00; 7. Inv. No. 101/02 of 05.06.2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00; 8. Inv. No. 115/02 of 03.07.2002, buyer TV BIH Sarajevo, in the amount of KM 7,000.00; 9. Inv. No. 116/02 of 03.07.2002, buyer TV BIH Sarajevo, in the amount of KM 15,000.00; 10. Inv. No. 139/02 of 26.08.2002, buyer TV BIH Sarajevo, in the amount of KM 20,000.00; 11. Inv. No. 140/02 of 26.08.2002, buyer JP BH Telekom Sarajevo, in the amount of KM 13.200,00; 12. Inv. No. 141/02 of 26.08.2002, buyer ABS banka Sarajevo, in the amount of KM 7,000.00; 13. Inv. No. 143/02 of 26.08.2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00; 14. Inv. No. 145/02 of 26.08.2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00; 15. Inv. No. 153/02 of 08.09.2002, buyer ABS banka Sarajevo, in the amount of KM 7,000.00; 16. Inv. No. 155/02 of 30.09.2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00; 17. Inv. No. 158/02 of 21.10.2002, buyer JP BH Telekom Sarajevo, in the amount of KM 11,000.00; 18. Inv. No. 160/02 of 30.10.2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00; 19. Inv. No. 162/02 of 02.12.2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00; 20. Inv. No. 163/02 of 12.12.2002, buyer Sarajevo osiguranje, in the amount of KM 15,000.00; 21. Inv. No. 218/02 of 25.07.2002, buyer Ghetaldus, in the amount of KM 2,566.00; and by doing so, they evaded the sales tax payment on products and services in the amount of KM 23,978.70, calculated for the total generated taxable income of KM 263,766.00 in 2002, thus damaging the budget of Bosnia and Herzegovina in the same amount.

In 2003 the total amount of the generated taxable income was KM 770.983.00 against the Invoices numbered and dated as hereunder, including the buyers’ names, viz.:

8 1. Inv. No. 169/03 of 26.12.2003, buyer Međunarodni forum ”Bosna“ Sarajevo, in the amount of KM 45,900.00; 2. Inv. No. 21/03 of 27.03.2003, buyer Volksbanka Sarajevo, in the amount of KM 1,400.00; 3. Inv. No. 85/03 of 02.09.2003, buyer Metalno Zenica, in the amount of KM 1,000.00; 4. Inv. No. 92/03 of 04.09.2003, buyer Ministarstvo kulture Kantona Sarajevo, in the amount of KM 2,000.00; 5. Inv. No. 96/03 of 25.09.2003, buyer CI Transport, in the amount of KM 1,100.00; 6. Inv. No. 101/03 of 03.10.2003, buyer Kanis, in the amount of KM 800.00; 7. Inv. No. 97/03 of 06.10.2003, buyer Općina Novi Grad Sarajevo, in the amount of KM 400.00; 8. Inv. No. 98/03 of 06.10.2003, buyer NS ZDK, in the amount of KM 1,000.00; 9. Inv. No. 103/03 of 06.10.2003, buyer RMU Đurđevik, in the amount of KM 1,000.00; 10. Inv. No. 104/03 of 06.10.2003, buyer Semberija transport, in the amount of KM 440.00; 11. Inv. No. 105/03 of 06.10.2003, buyer Sudex-bus, in the amount of KM 1,198.00; 12. Inv. No. 106/03 of 06.10.2003, buyer Brštanica Sarajevo, in the amount of KM 600.00; 13. Inv. No. 107/03 of 06.10.2003, buyer UG NK Podgrmeč, in the amount of KM 700.00; 14. Inv. No. 108/03 of 06.10.2003, buyer Hotel Europa, in the amount of KM 1,400.00; 15. Inv. No. 109/03 of 06.10.2003, buyer KS RC Ilidža, in the amount of KM 875.00; 16. Inv. No. 110/03 of 06.10.2003, buyer PD Bakije, in the amount of KM 1,630.00; 17. Inv. No. 111/03 of 06.10.2003, buyer NS Federacija BiH Sarajevo, in the amount of KM 720.00; 18. Inv. No. 112/03 of 06.10.2003, buyer Lukavac trans, in the amount of KM 5,100.00; 19. Inv. No. 113/03 of 06.10.2003, buyer JU Studentski centar, in the amount of KM 500.00; 20. Inv. No. 114/03 of 06.10.2003, buyer Avio express Sarajevo, in the amount of KM 2,000.00; 21. Inv. No. 115/03 of 06.10.2003, buyer Brajlović d.o.o, in the amount of KM 500.00; 22. Inv. No. 116/03 of 06.10.2003, buyer FK Bratstvo Kozarac, in the amount of KM 1,000.00; 23. Inv. No. 117/03 of 07.10.2003, buyer KO SDP Sarajevo, in the amount of KM 2,100.00; 24. Inv. No. 118/03 of 07.10.2003, buyer JU CSR Sarajevo, in the amount of KM 600.00; 25. Inv. No. 119/03 of 07.10.2003, buyer Agrokomerc d.d., in the amount of KM 880.00; 26. Inv. No. 120/03 of 07.10.2003, buyer Bjeljevac tours d.o.o, in the amount of KM 3,400.00; 27. Inv. No. 121/03 of 07.10.2003, buyer Litva trans Banovići, in the amount of KM 3,096.00; 28. Inv. No. 122/03 of 07.10.2003, buyer FS Kanton Sarajevo, in the amount of KM 1,000.00; 29. Inv. No. 123/03 of 07.10.2003, buyer OO SDP Stari Grad, in the amount of KM 640.00; 30. Inv. No. 124/03 of 07.10.2003, buyer NS SBK, in the amount of KM 7,000.00; 31. Inv. No. 125/03 of 07.10.2003, buyer JOB Travnik BH Telekom, in the amount of KM 1,820.00; 32. Inv. No. 126/03 of 07.10.2003, buyer Centroprevoz Goražde, in the amount of KM 990.00; 33. Inv. No. 127/03 of 07.10.2003, buyer Krupa-turist Krupa, in the amount of KM 1,000.00; 34. Inv. No. 128/03 of 07.10.2003, buyer Rudnik Dubrave Sindikat, in the amount of KM 500.00;

9 35. Inv. No. 129/03 of 07.10.2003, buyer Općina Ilidža, in the amount of KM 560.00; 36. Inv. No. 130/03 of 07.10.2003, buyer Sabix Sarajevo, in the amount of KM 160.00; 37. Inv. No. 131/03 of 07.10.2003, buyer NS Općina Gradačac, in the amount of KM 300.00; 38. Inv. No. 132/03 of 07.10.2003, buyer Osiguranje Sunce BiH, in the amount of KM 800.00; 39. Inv. No. 133/03 of 08.10.2003, buyer Stranka za BiH Novo Sarajevo, in the amount of KM 150.00; 40. Inv. No. 134/03 of 08.10.2003, buyer Hercegovačko-Neretvanski Kanton, in the amount of KM 600.00; 41. Inv. No. 135/03 of 08.10.2003, buyer FK Željezničar, in the amount of KM 1,200.00; 42. Inv. No. 136/03 of 08.10.2003, buyer Zeničko-Dobojski Kanton, in the amount of KM 600.00; 43. Inv. No. 137/03 of 08.10.2003, buyer KSD Bosna Luxemburg, in the amount of KM 560.00; 44. Inv. No. 138/03 of 08.10.2003, buyer Federalno Ministarstvo Kulture i sporta, in the amount of KM 1,000.00; 45. Inv. No. 139/03 of 11.10.2003, buyer SV RSA Sarajevo, in the amount of KM 500.00; 46. Inv. No. 165/03 of 02.12.2003, buyer Lutrija BiH Sarajevo, in the amount of KM 600.00; 47. Inv. No. 166/03 of 05.12.2003, buyer Općina Stari grad Sarajevo, in the amount of KM 1,800.00; 48. Inv. No. 167/03 of 05.12.2003, buyer Coca Cola Sarajevo, in the amount of KM 150.00; 49. Inv. No. 168/03 of 05.12.2003, buyer Gradski Odbor SDP Sarajevo, in the amount of KM 1,200.00; 50. Inv. No. 21/03 of 11.03.2003, buyer BH Telecom Sarajevo, in the amount of KM 1,320.00; 51. Inv. No. 24/03 of 07.04.2003, buyer Sarajevski kiseljak, in the amount of KM 5,000.00; 52. Inv. No. 25/03 of 10.04.2003, buyer Volksbanka Sarajevo, in the amount of KM 25,000.00; 53. Inv. No. 26/03 of 10.04.2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 54. Inv. No. 27/03 of 10.04.2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 55. Inv. No. 30/03 of 16.04.2003, buyer Lutrija BiH Sarajevo, in the amount of KM 1,000.00; 56. Inv. No. 35/03 of 23.04.2003, buyer Rafinerija ulja Modriča, in the amount of KM 2,000.00; 57. Inv. No. 36/03 of 30.04.2003, buyer Rafinerija ulja Modriča, in the amount of KM 40,000.00; 58. Inv. No. 37/03 of 30.04.2003, buyer Sarajevo Osiguranje Sarajevo, in the amount of KM 20,000.00; 59. Inv. No. 38/03 of 30.04.2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 60. Inv. No. 39/03 of 30.04.2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 61. Inv. No. 40/03 of 30.04.2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 62. Inv. No. 41/03 of 06.05.2003, buyer ABS banka d.d. Sarajevo, in the amount of KM 20,000.00; 63. Inv. No. 44/03 of 31.05.2003, buyer JP RTV BIH Sarajevo, in the amount of KM 20,000.00; 64. Inv. No. 45/03 of 26.05.2003, buyer RTV BIH Sarajevo, in the amount of KM 20,000.00; 65. Inv. No. 49/03 of 30.05.2003, buyer Verano motors Sarajevo, in the amount of KM 3,300.00; 66. Inv. No. 50/03 of 30.05.2003, buyer Siemens Sarajevo, in the amount of KM 3,000.00; 67. Inv. No. 51/03 of 30.05.2003, buyer Sarajevska pivara Sarajevo, in the amount of KM 3,000.00; 68. Inv. No. 52/03 of 30.05.2003, buyer Grand MS Vitez, in the amount of KM 1,200.00;

10 69. Inv. No. 56/03 of 30.05.2003, buyer BH Telecom Sarajevo, in the amount of KM 1,200.00; 70. Inv. No. 23/03 of 04.04.2003, buyer BH Telecom Sarajevo, in the amount of KM 9,900.00; 71. Inv. No. 54/03 of 30.05.2003, buyer Dom pisaca Sarajevo, in the amount of KM 400.00; 72. Inv. No. 55/03 of 02.06.2003, buyer Prime time Sarajevo, in the amount of KM 2,000.00; 73. Inv. No. 46/03 of 10.06.2003, buyer Polet Sarajevo, in the amount of KM 8,500.00; 74. Inv. No. 48/03 of 10.06.2003, buyer BH Telecom Sarajevo, in the amount of KM 5,000.00; 75. Inv. No. 57/03 of 16.06.2003, buyer Zdrava voda Jablanica, in the amount of KM 400.00; 76. Inv. No. 39/03 of 10.07.2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 77. Inv. No. 40/03 of 16.07.2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 78. Inv. No. 80/03 of 17.07.2003, buyer Sarajevo Osiguranje Sarajevo, in the amount of KM 20,000.00; 79. Inv. No. 84/03 of 02.09.2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 80. Inv. No. 85/03 of 08.09.2003, buyer BH Telecom Sarajevo, in the amount of KM 11,000.00; 81. Inv. No. 87/03 of 12.09.2003, buyer Central profit banka Sarajevo, in the amount of KM 3,000.00; 82. Inv. No. 88/03 of 16.09.2003, buyer Sarajevski kiseljak Kiseljak, in the amount of KM 1,500.00; 83. Inv. No. 89/03 of 18.09.2003, buyer Vispak Visoko, in the amount of KM 1,600.00; 84. Inv. No. 91/03 of 23.09.2003, buyer ABS banka Sarajevo, in the amount of KM 16,000.00; 85. Inv. No. 95/03 of 25.09.2003, buyer Ssang Yong auto doo Sarajevo, in the amount of KM 3,000.00; 86. Inv. No. 140/03 of 21.10.2003, buyer Sarajevo osiguranje, in the amount of KM 1,000.00; 87. Inv. No. 141/03 of 21.10.2003, buyer Volksbanka BiH, in the amount of KM 500.00; 88. Inv. No. 142/03 of 21.10.2003, buyer BH Telecom Sarajevo, in the amount of KM 1,200.00; 89. Inv. No. 143/03 of 21.10.2003, buyer VGT osiguranje Visoko, in the amount of KM 4,000.00; 90. Inv. No. 145/03 of 21.10.2003, buyer Vispak Visoko, in the amount of KM 2,500.00; 91. Inv. No. 146/03 of 21.10.2003, buyer Central profit banka, in the amount of KM 2,000.00; 92. Inv. No. 147/03 of 21.10.2003, buyer Sarajevski kiseljak, in the amount of KM 1,500.00; 93. Inv. No. 148/03 of 21.10.2003, buyer Brugman Sarajevo, in the amount of KM 3,000.00; 94. Inv. No. 149/03 of 21.10.2003, buyer Coca Cola Beverages Sarajevo, in the amount of KM 3,000.00; 95. Inv. No. 150/03 of 21.10.2003, buyer Brajlović Mesna industrija, in the amount of KM 5,000.00; 96. Inv. No. 151/03 of 21.10.2003, buyer Rafinerija ulja Modriča, in the amount of KM 3,000.00; 97. Inv. No. 153/03 of 21.10.2003, buyer Prime time Sarajevo, in the amount of KM 18,720.00; 98. Inv. No. 144/03 of 21.10.2003, buyer BH Telecom Sarajevo, in the amount of KM 11,000.00; 99. Inv. No. 154/03 of 28.10.2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 100. Inv. No. 155/03 of 28.10.2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 101. Inv. No. 156/03 of 31.10.2003, buyer Javni RTV servis BiH Sarajevo, in the amount of KM 63,580.00; 102. Inv. No. 157/03 of 31.10.2003, buyer Javni RTV servis BiH Sarajevo, in the amount of KM 69,080.00;

11 103. Inv. No. 158/03 of 03.11.2003, buyer Limorad Žepče, in the amount of KM 700.00; 104. Inv. No. 159/03 of 03.11.2003, buyer VGT osiguranje Visoko, in the amount of KM 2,500.00; 105. Inv. No. 160/03 of 03.11.2003, buyer ENI marketing, in the amount of KM 500.00; 106. Inv. No. 161/03 of 03.11.2003, buyer Derby game Mostar, in the amount of KM 1,000.00; 107. Inv. No. 162/03 of 19.11.2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 108. Inv. No. 163/03 of 19.11.2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 109. Inv. No. 170/03 of 26.12.2003, buyer Neovisna televizija Hayat Sarajevo, in the amount of KM 3,000.00; 110. Inv. No.171/03 of 31.12.2003, buyer BH Telekom Sarajevo, in the amount of KM 3,000.00; 111. Gate receipts (generated from the sales of football match tickets) and the proceeds (from the sports jerseys) sold to the citizens against the Invoices dated 14.10.2003 (three Invoices), 14.05.2003 (one Invoice), 28.05.2003 (six Invoices), 27.05.2003 (one Invoice), in the total amount of KM 38,414.00; and by doing so, they evaded the sales tax payment on the products and services in the amount of KM 72,999.58, calculated for the total generated taxable income of KM 770,983.00 in 2003, thus damaging the budget of Bosnia and Herzegovina in the same amount.

In 2004 the total amount of the generated taxable income was KM 912,047.59 against the Invoices numbered and dated as hereunder, including the buyers’ names, viz.:

1. Inv. No. 3/04 of 06.02.2004, buyer Neovisna televizija Hayat Sarajevo, in the amount of KM 5,000.00; 2. Inv. No. 30/04 of 02.03.2004, buyer BH Telecom Sarajevo, in the amount of KM 5,500.00; 3. Inv. No. 32/04 of 05.03.2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 4. Inv. No. 33/04 of 19.04.2004, buyer Prime time Sarajevo, in the amount of KM 2,600.00; 5. Inv. No. 35/04 of 04.05.2004, buyer Union banka d.d. Sarajevo, in the amount of KM 9,000.00; 6. Inv. No. 36/04 of 05.05.2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 7. Inv. No. 37/04 of 05.05.2004, buyer Wink sport d.o.o. Ilidža, in the amount of KM 2,500.00; 8. Inv. No. 38/04 of 05.05.2004, buyer Wink sport d.o.o. Ilidža, in the amount of KM 2,000.00; 9. Inv. No. 39/04 of 06.05.2004, buyer Javni RTV servis BiH, in the amount of KM 24,200.00; 10. Inv. No. 40/04 of 06.05.2004, buyer Javni RTV servis BiH, in the amount of KM 58,863.75; 11. Inv. No. 41/04 of 07.05.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,000.00; 12. Inv. No. 42/04 of 07.05.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,000.00; 13. Inv. No. 44/04 of 12.05.2004, buyer Volksbank BiH Sarajevo, in the amount of KM 25,000.00; 14. Inv. No. 45/04 of 21.05.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,000.00; 15. Inv. No. 46/04 of 21.05.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount

12 of KM 3,000.00; 16. Inv. No. 47/04 of 21.05.2004, buyer Bihaćka pivovara d.d. Bihać, in the amount of KM 7,000.00; 17. Inv. No. 48/04 of 21.05.2004, buyer Bihaćka pivovara d.d. Bihać, in the amount of KM 3,000.00; 18. Inv. No. 51/04 of 27.05.2004, buyer Prime time Sarajevo, in the amount of KM 3,500.00; 19. Inv. No. 52/04 of 24.06.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,000.00; 20. Inv. No. 53/04 of 24.06.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,000.00; 21. Inv. No. 54/04 of 25.06.2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 22. Inv. No. 55/04 of 29.06.2004, buyer Polet Sarajevo, in the amount of KM 10,000.00; 23. Inv. No. 56/04 of 29.06.2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 24. Inv. No. 57/04 of 07.07.2004, buyer Avaz Sarajevo, in the amount of KM 2,200.00; 25. Inv. No. 75/04 of 27.07.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,000.00; 26. Inv. No. 76/04 of 27.07.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,000.00; 27. Inv. No. 81/04 of 23.08.2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 28. Inv. No. 82/04 of 25.08.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,000.00; 29. Inv. No. 83/04 of 25.08.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,000.00; 30. Inv. No. 85/04 of 31.08.2004, buyer Javni RTV servis BiH, in the amount of KM 5,500.00; 31. Inv. No. 86/04 of 31.08.2004, buyer Javni RTV servis BiH, in the amount of KM 19,800.00; 32. Inv. No. 129/04 of 14.09.2004, buyer Prime time Sarajevo, in the amount of KM 11,000.00; 33. Inv. No. 130/04 of 14.09.2004, buyer Murex Sarajevo, in the amount of KM 2,000.00; 34. Inv. No. 131/04 of 14.09.2004, buyer Murex Sarajevo, in the amount of KM 2,000.00; 35. Inv. No. 132/04 of 14.09.2004, buyer Sarajevski kiseljak Kiseljak, in the amount of KM 5,000.00; 36. Inv. No. 133/04 of 14.09.2004, buyer Wink sport Ilidža, in the amount of KM 1,250,00; 37. Inv. No. 134/04 of 14.09.2004, buyer Wink sport Ilidža, in the amount of KM 1,250,00; 38. Inv. No. 135/04 of 14.09.2004, buyer Union banka Sarajevo, in the amount of KM 9,000.00; 39. Inv. No. 136/04 of 14.09.2004, buyer VGT osiguranje Visoko, in the amount of KM 4,500.00; 40. Inv. No. 137/04 of 14.09.2004, buyer ABS banka Sarajevo, in the amount of KM 9,000.00; 41. Inv. No. 138/04 of 14.09.2004, buyer Bihaćka pivovara d.d. Bihać, in the amount of KM 7,000.00; 42. Inv. No. 139/04 of 14.09.2004, buyer Bihaćka pivovara Bihać, in the amount of KM 3,000.00; 43. Inv. No. 140/04 of 14.09.2004, buyer Best Travnik, in the amount of KM 5,000.00; 44. Inv. No. 141/04 of 14.09.2004, buyer Brajlović Mesna industrija Sarajevo, in the amount of KM 12,000.00; 45. Inv. No. 142/04 of 14.09.2004, buyer Coca Cola Sarajevo, in the amount of KM 4,000.00;

13 46. Inv. No. 143/04 of 24.09.2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 47. Inv. No. 144/04 of 24.09.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,000.00; 48. Inv. No. 145/04 of 24.09.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,000.00; 49. Inv. No. 215/04 of 14.10.2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 50. Inv. No. 222/04 of 20.10.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,000.00; 51. Inv. No. 223/04 of 20.10.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,000.00; 52. Inv. No. 225/04 of 20.10.2004, buyer Sarajevo Osiguranje, in the amount of KM 52,800.00; 53. Inv. No. 226/04 of 22.10.2004, buyer Prime time Sarajevo, in the amount of KM 7,150.00; 54. Inv. No. 227/04 of 22.10.2004, buyer Dallas Vlakovo, in the amount of KM 6,908.00; 55. Inv. No. 228/04 of 22.10.2004, buyer Wink sport Ilidža, in the amount of KM 1,100.00; 56. Inv. No. 229/04 of 22.10.2004, buyer Rafinerija ulja Modriča, in the amount of KM 10,472.00; 57. Inv. No. 230/04 of 22.10.2004, buyer ABS banka d.d. Sarajevo, in the amount of KM 9,900.00; 58. Inv. No. 231/04 of 22.10.2004, buyer Wink sport Ilidža, in the amount of KM 1,100.00; 59. Inv. No. 232/04 of 09.11.2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 60. Inv. No. 234/04 of 23.11.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,000.00; 61. Inv. No. 235/04 of 23.11.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,000.00; 62. Inv. No. 238/04 of 24.12.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 3,000.00; 63. Inv. No. 239/04 of 24.12.2004, buyer Eronet pokretne komunikacije d.o.o. Mostar, in the amount of KM 1,000.00; 64. Inv. No. 240/04 of 24.12.2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 65. Inv. No. 241/04 of 28.12.2004, buyer Bihaćka pivovara d.d. Bihać, in the amount of KM 7,000.00; 66. Inv. No. 242/04 of 28.12.2004, buyer Bihaćka pivovara d.d. Bihać, in the amount of KM 3,000.00; 67. Inv. No. 243/04 of 28.12.2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00; 68. Inv. No. 244/04 of 31.12.2004, buyer Javni RTV servis Sarajevo, in the amount of KM 36,300.00; 69. Inv. No. 245/04 of 31.12.2004, buyer Javni RTV servis Sarajevo, in the amount of KM 35,750,00; 70. Inv. No. 246/04 of 31.12.2004, buyer Javni RTV servis Sarajevo, in the amount of KM 92,400.00; 71. Inv. No. 247/04 of 12.01.2004, buyer ABS banka d.d. Sarajevo, in the amount of KM 13,200.00; 72. Inv. No. 250/04 of 31.12.2004, buyer Tvornički namještaj Konjuh Živinice, in the amount of KM 10,238.00; 73. Inv. No. 111/04 of 14.07.2004, buyer Lutrija BiH, in the amount of KM 4,110.84; 74. Inv. No. 222/04 of 18.10.2004, buyer Međunarodni forum Bosna Sarajevo, in the amount of KM 33,900.00;

14 75. Gate receipts – tickets sold for the football match: BiH vs. Montenegro in the total amount of KM 35,300.00, against Invoices No. 421 of 10.10.2004; No. 426 of 11.10.2004, and Inv. dated 09.10.2004; 76. Inv. No. 34/04 of 29.04.2004, buyer NS ZD kanton (Football Association of Ze-Do Canton), in the amount of KM 270.00; 77. Inv. No. 87/04 of 06.09.2004, buyer NK (Football Club) Pofgrmeč Sanski Most, in the amount of KM 600.00; 78. Inv. No. 88/04 of 06.09.2004, buyer PD Bakije d.o.o. (Funeral Services), Sarajevo, in the amount of KM 450.00; 79. Inv. No. 90/04 of 06.09.2004, buyer Kanton Sarajevo Ministarstvo kulture i sporta, in the amount of KM 850.00; 80. Inv. No. 91/04 of 13.09.2004, buyer NS Srednjobosanskog Kantona Travnik, in the amount of KM 2,000.00; 81. Inv. No. 92/04 of 13.09.2004, buyer Turistička agencija „Rapsodi“, in the amount of KM 600.00; 82. Inv. No. 93/04 of 13.09.2004, buyer NS Federacije BiH, in the amount of KM 1,000.00; 83. Inv. No. 94/04 of 13.09.2004, buyer NS Tuzlanskog Kantona, in the amount of KM 2,200.00; 84. Inv. No. 95/04 of 13.09.2004, buyer Nogometni Savez Brčko Distrikta, amounting to KM 600.00; 85. Inv. No. 96/04 of 13.09.2004, buyer NS Hercegovačko-Neretvanskog Kantona Mostar, amounting to KM 150.00; 86. Inv. No. 97/04 of 13.09.2004, buyer Lukavactrans d.d. Lukavac, in the amount of KM 1,375.00; 87. Inv. No. 98/04 of 13.09.2004, buyer Ragbi savez BiH Zenica, in the amount of KM 150.00; 88. Inv. No. 99/04 of 13.09.2004, buyer Media M Sarajevo, in the amount of KM 525.00; 89. Inv. No. 100/04 of 13.09.2004, buyer Bjeljevac tours Kalesija, in the amount of KM 650.00; 90. Inv. No. 101/04 of 13.09.2004, buyer MZ Banovići Selo, Banovići, in the amount of KM 500.00; 91. Inv. No. 102/04 of 13.09.2004, buyer NK Čelik Zenica, in the amount of KM 4,755.00; 92. Inv. No. 103/04 of 13.09.2004, buyer Lari tours Slatina, in the amount of KM 500.00; 93. Inv. No. 104/04 of 13.09.2004, buyer D.D. Litva trans Banovići, in the amount of KM 450.00; 94. Inv. No. 105/04 of 13.09.2004, buyer Putnička agencija „GRAS“ Sarajevo, in the amount of KM 600.00; 95. Inv. No. 106/04 of 13.09.2004, buyer Almex turs d.o.o. Cazin, in the amount of KM 500.00; 96. Inv. No. 107/04 of 13.09.2004, buyer Krupa turist Bosanska Krupa, in the amount of KM 650.00; 97. Inv. No. 108/04 of 13.09.2004, buyer Sabix Hadžići, in the amount of KM 150.00; 98. Inv. No. 109/04 of 13.09.2004, buyer Elke tours Lukavac, in the amount of KM 500.00; 99. Inv. No. 110/04 of 13.09.2004, buyer Asocijacija studenata Bosanske Krajine, in the amount of KM 150.00; 100. Inv. No. 111/04 of 13.09.2004, buyer NK Doboj Istok, in the amount of KM 1,000.00; 101. Inv. No. 112/04 of 13.09.2004, buyer European Union Police Mission, in the amount of KM 960.00; 102. Inv. No. 113/04 of 13.09.2004, buyer Općina Teočak Tuzlanski Kanton, in the amount of KM 650.00;

15 103. Inv. No. 114/04 of 13.09.2004, buyer JP Elektroprivreda BiH – Elektrodistribucija Zenica, in the amount of KM 450.00; 104. Inv. No. 115/04 of 13.09.2004, buyer Studex bus Gradačac, in the amount of KM 650.00; 105. Inv. No. 116/04 of 13.09.2004, buyer Željezara Zenica, in the amount of KM 400.00; 106. Inv. No. 117/04 of 13.09.2004, buyer JP za prostorno planiranje i uređenje grada Zenice, in the amount of KM 275.00; 107. Inv. No. 118/04 of 13.09.2004, buyer FK Rudar Kakanj, in the amount of KM 200.00; 108. Inv. No. 119/04 of 13.09.2004, buyer Savez dobitnika najvećih ratnih priznanja ZDK, in the amount of KM 350.00; 109. Inv. No. 120/04 of 13.09.2004, buyer AMK „15.januar“ Velika Kladuša, in the amount of KM 375.00; 110. Inv. No. 121/04 of 13.09.2004, buyer Turistička agencija Lambada Bugojno, in the amount of KM 500.00; 111. Inv. No. 122/04 of 13.09.2004, buyer NK Žepče, in the amount of KM 300.00; 112. Inv. No. 123/04 of 13.09.2004, buyer Špedicija turist d.o.o. Bugojno, in the amount of KM 500.00; 113. Inv. No. 124/04 of 13.09.2004, buyer ENI marketing Travnik, in the amount of KM 400.00; 114. Inv. No. 125/04 of 13.09.2004, buyer VGT osiguranje Visoko, in the amount of KM 400.00; 115. Inv. No. 126/04 of 13.09.2004, buyer SDP BiH Sarajevo, in the amount of KM 400.00; 116. Inv. No. 127/04 of 13.09.2004, buyer Panorama turs d.o.o. Bugojno, in the amount of KM 1,000.00; 117. Inv. No. 147/04 of 07.10.2004, buyer NTCHS d.o.o. Sarajevo, in the amount of KM 300.00; 118. Inv. No. 148/04 of 08.10.2004, buyer Sudex bus Gradačac, in the amount of KM 2,000.00; 119. Inv. No. 150/04 of 13.10.2004, buyer Elketours Lukavac, in the amount of KM 1,000.00; 120. Inv. No. 151/04 of 13.10.2004, buyer NK Natron Maglaj, in the amount of KM 500.00; 121. Inv. No. 152/04 of 13.10.2004, buyer Turistička agencija Lambada Bugojno, in the amount of KM 1,200.00; 122. Inv. No. 153/04 of 13.10.2004, buyer Talić komerc Zenica, in the amount of KM 340.00; 123. Inv. No. 154/04 of 13.10.2004, buyer Bosna turist Maglaj, in the amount of KM 1,100.00; 124. Inv. No. 155/04 of 13.10.2004, buyer Lari tours Slatina, in the amount of KM 1,090,00; 125. Inv. No. 156/04 of 13.10.2004, buyer NK Gadina Doboj Jug Slatina, in the amount of KM 250.00; 126. Inv. No. 157/04 of 13.10.2004, buyer Almexturs Cazin, in the amount of KM 600.00; 127. Inv. No. 158/04 of 13.10.2004, buyer A BUSS Tešanj, in the amount of KM 1,000.00; 128. Inv. No. 159/04 of 13.10.2004, buyer Litvatrans d.d. Banovići, in the amount of KM 1,000.00; 129. Inv. No. 160/04 of 13.10.2004, buyer Lukavactrans Lukavac, in the amount of KM 3,300.00; 130. Inv. No. 161/04 of 13.10.2004, buyer ENI marketing Travnik, in the amount of KM 600.00; 131. Inv. No. 162/04 of 13.10.2004, buyer Medija M Sarajevo, in the amount of KM 1,000.00; 132. Inv. No. 163/04 of 13.10.2004, buyer MNK Kaskada Drvo-Stil Gračanica, in the amount of KM 1,200.00; 133. Inv. No. 164/04 of 13.10.2004, buyer Studentski centar Sarajevo, in the amount of KM 500.00;

16 134. Inv. No. 165/04 of 13.10.2004, buyer Prevoz d.d. Cazin, in the amount of KM 650.00; 135. Inv. No. 166/04 of 13.10.2004, buyer NS Orašje, Orašje, in the amount of KM 1,200.00; 136. Inv. No. 167/04 of 13.10.2004, buyer Iso commerc Cazin, in the amount of KM 500.00; 137. Inv. No. 168/04 of 13.10.2004, buyer Bjeljevac tours Kalesija, in the amount of KM 4,000.00; 138. Inv. No. 169/04 of 13.10.2004, buyer Sudex bus Gradačac, in the amount of KM 2,000.00; 139. Inv. No. 170/04 of 13.10.2004, buyer NK Čelik Skupština kluba, in the amount of KM 600.00; 140. Inv. No. 171/04 of 13.10.2004, buyer Savez dobitnika najvećih ratnih priznanja ZDK, in the amount of KM 700.00; 141. Inv. No. 172/04 of 13.10.2004, buyer NK Pofgrmeč Sanski Most, in the amount of KM 600.00; 142. Inv. No. 173/04 of 13.10.2004, buyer Obols trade Teočak, in the amount of KM 500.00; 143. Inv. No. 174/04 of 13.10.2004, buyer KOM BiH Sarajevo, in the amount of KM 240.00; 144. Inv. No. 175/04 of 13.10.2004, buyer Grafomerc Sarajevo, in the amount of KM 300.00; 145. Inv. No. 176/04 of 13.10.2004, buyer Općina Sapna, in the amount of KM 1,000.00; 146. Inv. No. 177/04 of 13.10.2004, buyer Brajlović d.o.o. Sarajevo, in the amount of KM 500.00; 147. Inv. No. 178/04 of 13.10.2004, buyer Putnik Travnik d.o.o. Tuzla, in the amount of KM 790.00; 148. Inv. No. 179/04 of 13.10.2004, buyer Stella tours Bihać, in the amount of KM 2,000.00; 149. Inv. No. 180/04 of 13.10.2004, buyer Asocijacija studenata Bosanske Krajine Sarajevo, in the amount of KM 200.00; 150. Inv. No. 181/04 of 13.10.2004, buyer Suki turs Gradačac, in the amount of KM 2,000.00; 151. Inv. No. 182/04 of 13.10.2004, buyer Grafing Sarajevo, in the amount of KM 300.00; 152. Inv. No. 183/04 of 13.10.2004, buyer Turistička agencija Continental Tours Živinice, in the amount of KM 2,000.00; 153. Inv. No. 184/04 of 13.10.2004, buyer Čektalo promet Vitinica-Sapna, in the amount of KM 2,000.00; 154. Inv. No. 185/04 of 13.10.2004, buyer SV-RSA Sarajevo, in the amount of KM 600.00; 155. Inv. No. 186/04 of 13.10.2004, buyer NK Jedinstvo Bihać, in the amount of KM 1,400.00; 156. Inv. No. 187/04 of 13.10.2004, buyer SD Željezničar Sarajevo, in the amount of KM 560.00; 157. Inv. No. 188/04 of 13.10.2004, buyer Općina Teočak, in the amount of KM 2,000.00; 158. Inv. No. 189/04 of 13.10.2004, buyer NS Srednjobosanskog Kantona Travnik, in the amount of KM 2,000.00; 159. Inv. No. 190/04 of 13.10.2004, buyer FK Radnik Donji Vakuf, in the amount of KM 700.00; 160. Inv. No. 191/04 of 13.10.2004, buyer Opštinski Nogometni Savez Brčko, in the amount of KM 1,300.00; 161. Inv. No. 192/04 of 13.10.2004, buyer Prime time Sarajevo, in the amount of KM 400.00; 162. Inv. No. 193/04 of 13.10.2004, buyer VGT osiguranje Visoko, in the amount of KM 600.00; 163. Inv. No. 194/04 of 13.10.2004, buyer Biss tours Zenica, in the amount of KM 1,500.00; 164. Inv. No. 195/04 of 13.10.2004, buyer Best Travnik, in the amount of KM 1,000.00; 165. Inv. No. 196/04 of 13.10.2004, buyer B.I.G.A. Sarajevo, in the amount of KM 1,000.00;

17 166. Inv. No. 197/04 of 13.10.2004, buyer European Union Police Mission, in the amount of KM 930.00; 167. Inv. No. 198/04 of 13.10.2004, buyer NS Unsko-Sanskog Kantona, in the amount of KM 600.00; 168. Inv. No. 199/04 of 13.10.2004, buyer Murex d.o.o, in the amount of KM 300.00; 169. Inv. No. 200/04 of 13.10.2004, buyer SO RMU Banovići, in the amount of KM 1,500.00; 170. Inv. No. 201/04 of 13.10.2004, buyer Centrotrans Transport robe, in the amount of KM 1,200.00; 171. Inv. No. 202/04 of 13.10.2004, buyer Gradska uprava Kanton Sarajevo, in the amount of KM 4,000.00; 172. Inv. No. 203/04 of 13.10.2004, buyer Nogometni Savez Općine Gradačac, in the amount of KM 1,000.00; 173. Inv. No. 204/04 of 13.10.2004, buyer Fudbalski Savez Kantona Sarajevo, in the amount of KM 1,300.00; 174. Inv. No. 205/04 of 13.10.2004, buyer BIHAMK d.o.o, in the amount of KM 400.00; 175. Inv. No. 206/04 of 13.10.2004, buyer SDP Općinska organizacija Stari Grad, in the amount of KM 1,000.00; 176. Inv. No. 207/04 of 13.10.2004, buyer Colloseum Sarajevo, in the amount of KM 700.00; 177. Inv. No. 208/04 of 13.10.2004, buyer NS Tuzlanskog Kantona, in the amount of KM 2,700.00; 178. Inv. No. 209/04 of 13.10.2004, buyer AMK „15.januar“, in the amount of KM 1,000.00; 179. Inv. No. 210/04 of 13.10.2004, buyer FK Željezničar Sarajevo, in the amount of KM 1,000.00; 180. Inv. No. 211/04 of 13.10.2004, buyer Butmir Sarajevo, in the amount of KM 200.00; 181. Inv. No. 212/04 of 13.10.2004, buyer ABS banka Filijala Sarajevo, in the amount of KM 500.00; 182. Inv. No. 213/04 of 13.10.2004, buyer Općina Ilidža, in the amount of KM 1,000.00; 183. Inv. No. 214/04 of 13.10.2004, buyer Centar za sport i rekreaciju Sarajevo, in the amount of KM 400.00; 184. Inv. No. 216/04 of 13.10.2004, buyer Nogometni Savez Hercegovačko Neretvanskog Kantona Mostar, in the amount of KM 500.00; 185. Inv. No. 217/04 of 13.10.2004, buyer Antera hertz d.o.o. Sarajevo, in the amount of KM 120.00; 186. Inv. No. 218/04 of 13.10.2004, buyer FK Iskra Sarajevo, in the amount of KM 200.00; 187. Inv. No. 219/04 of 13.10.2004, buyer Zhubi d.o.o. Sarajevo, in the amount of KM 200.00; 188. Inv. No. 220/04 of 13.10.2004, buyer Ministarstvo za kulturu i sport Kantona Sarajevo, in the amount of KM 1,000.00; 189. Inv. No. 221/04 of 13.10.2004, buyer Olimpijski komitet Sarajevo, in the amount of KM 500.00 KM, 190. Inv. No. 224/04 of 20.10.2004, buyer Polet Sarajevo, in the amount of KM 400.00; and by doing so, they evaded the sales tax payment on products and services in the amount of KM 82,913.33, calculated for the total generated taxable income of KM 912,047.59 in 2004, thus damaging the budget of Bosnia and Herzegovina in the same amount.

18 II

During the period from 1 January 2001 to 31 May 2005, while performing his respective duties stated in Section I hereof, by using his official position and failing to perform his official duties, the accused Munib Ušanović, pursuant to Article 44 of the Statute dated 15 April 2000, Article 46 of the Statute dated 21 September 2001 and Article 48 of the Statute of the Football Association of BiH dated 20 September 2003, the provisions of which make him responsible for a lawful performance of all duties within the Secretariat of the Football Association of BiH covering also the material and financial transactions, while the accused Miodrag Kureš, pursuant to Article 7a) of the Book of Rules on the systematization of work posts and description of the jobs and duties within the Secretariat of the Football Association of BiH dated 29 January 1997, and Article 16 of the Book of Rules on the systematization of work posts and description of the jobs and duties of the General Secretary of the Football Association of BiH dated 25 January 2005, making him responsible for a prompt and lawful financial transactions, intending to obtain an illegal property gain for themselves and other persons known to them, knowing that the cashier operations within the Football Association of BiH are not performed in accordance with the prescribed procedures, i.e. that they are performed in contravention of Article 2, paragraph 2 of the Law on Financial Operations which provides the obligation to draw up and enact the by-laws establishing the cash office operations procedure according to which the same person shall not be allowed to perform the cashier’s and financial department manager’s duties, and also in contravention of the Decree on Cash Payments (RBiH Official Gazette No. 11/95 and 26/95), that is, without the cashier’s mediation and signature, as provided for in Article 7b) of the Book of Rules on the systematization of work posts and the description of jobs and duties within the Secretariat of the Football Association of BiH dated 29 January 1997, and that the accused Miodrag Kureš manages the cash money; by doing so they withdrew and took for themselves the cash from the cash office of the Football Association of BiH without a valid basis and documentation, specifically:

4. On an unspecified date in the period between 6 March and 12 March 2002, the amount of KM 5,005.00 - in order to conceal it, the accused Kureš made the Cashier’s Report covering the period from 6 March to 12 March 2002, which he signed under the heading “Controlled by” which showed under Item No. 6 the specified amount as if it had been made according to the Entry Order No. 353 towards the tuition costs for licensing the coaches even though the payment was made on the same basis and under the Entry Order No. 354 of 13 March 2002 in the amount of KM 5,005.00, which was approved by the accused Ušanović, whereof the Cashier’s Report was made for the period from 12 March to 18 March 2002 wherein the said payment was shown under Item No. 8, and the valid documentation related to the licensing of coaches for this amount was attached thereto.

5. On an unspecified date in the period between 22 March and 25 March 2002, the amount of KM 1,000.00 - in order to conceal it, the accused Kureš made the Cashier’s Report covering the period from 22 March to 25 March 2002, which he signed under the heading “Controlled by”, while under Item No. 11 thereof he specified that the said amount was paid out to Blaž Slišković towards the advance

19 payment through the Payment Order No. 416, even though that there are no other valid documents justifying it.

6. On 31 March 2002, the amount of KM 1,779.00 - in order to conceal it, they made out the Payment Order No. 491 dated 31 March 2002, which was signed by the accused Ušanović under the heading “Approved by”, while the accused Kureš affixed his signature under the heading “Controlled by”, but signatures are missing under the headings “Ordered by”, “Cash Office” and “Book-entry made by”, while the accused Kureš entered the words ‘Enclosure: List’ under the heading “Received by”. This Payment Order does not enclose any valid documents to justify it although the accused Kureš made and validated the Cashier’s Report showing the above mentioned payment under Item No. 2.

7. On 15 April 2002, the amount of KM 31,000.00 - in order to conceal it, they made out the Payment Order No. 236/1 dated 15 April 2002, which was signed by the accused Ušanović under the heading “Approved by”, while the accused Kureš entered the words ‘Enclosure: List’ under the heading “Received by”, while there are no signature under the headings “Ordered by”, “Controlled by”, “Cash Office” and “Book-entry made by”; the accused Kureš made and validated also the Cashier’s Report for the period from 12 April to 15 April 2002, showing the said payment under Item No. 19, even though that there are no valid documents to justify it.

8. On 10 June 2003, the amount of KM 4,800.00 - in order to conceal it, they made out the Payment Order, w/o number, dated 10 June 2003, wherein the accused Kureš entered the words, ‘Payment of bonuses to the players and technical management’, which was also shown in the Cashier’s Report covering the period from 10 to 11 June 2003 under Item No. 1, even though the payment on this basis was made earlier by the Payment Order, w/o number, dated 3 June 2003, towards the bonuses paid out to the players for the score achieved at the Norway vs. BiH football match, and against which Medžid Gvozden was paid the amount of KM 5,700.00, justified by Gvozden with the valid documents in the amount of KM 4,800.00.

9. On 31 July 2003, the amount of KM 8,000.00 - in order to conceal it, the accused Kureš made out the Payment Order, w/o number, dated 31 July 2003, noting therein that the payment is made towards the holiday allowances for 2003; this Payment Order does not carry any signature under the headings “Ordered by”, “Controlled by”, “Approved by”, “Cash Office”, “Book-entry made by”, and “Received by”, nor are there any documents justifying this payment which was recorded in the Cashier’s Report dated 31 July 2003 and as well in the Entry Order No. 102/079 dated 31 July 2003 made out and signed by the accused Kureš.

10. On 11 October 2003, the amount of KM 51,750.00 – they kept this amount for themselves from the cash paid out; the Presidency of the Football Association of BiH made the Decision, No. 02-1960 of 9 September 2003, to pay the amount of KM 81,750.00 towards the bonuses for the scores achieved in the European Championship qualification matches played by our national team against Norway and Luxemburg. They paid out that amount on the basis of the Payment Order, w/o

20 number, dated 11 October 2003, made out by the accused Kureš. Thereupon they showed the total amount of KM 81,750.00 in the Entry Order No. 102/103 of 31 October 2003 and in the Cashier’s Report for the period from 11 to 12 October 2003 made by the accused Kureš. From these funds they paid the amount of KM 15,000.00 to the two members of the Technical Management of the National Team A, Vlatko Glavaš and Nedžad Kuruzović each, and kept the amount of KM 51,750.00 for themselves since under the said Decision the bonuses to the other members of the National A Team were paid out through the current accounts and Volksbank BiH, namely: on 9 December 2003 the amounts of KM 15,000.00 and KM 5,250.00 were paid to Ahmet Pašalić and Fuad Kečo, respectively, whereof the Entry Order was made, No. 604/136 of 10 December 2003; on 31 March 2003 the amounts of KM 6,000.00, KM 5,250.00 and KM 2,250.00 were paid to Edib Jerlagić, Radomir Ćosović and Nedžad Kulaš, respectively, whereof the Entry Order was made, No. 604/149 of 31 December 2003; the amount of KM 3,000.00 was paid to Edin Hodžić whereon the Cashier’s Report was made for the period from 30 to 31 December 2003, and the amount of KM 15,000.00 paid to Blaž Slišković by the Payment Order, w/o number, dated 23 December 2003, which payment is shown in the Cashier’s Report for the period from 19 to 23 December 2003, under Item No. 16 and also in the Entry Order No. 102/124 of 31 December 2003.

11. On 31 December 2003, the amount of KM 5,000.00 – in order to conceal it, the accused Kureš made out the Payment Order, w/o number, dated 31 December 2003, noting therein that the said amount was paid to the accused Ušanović under the Decision No. 02-1960 towards a part of the bonus awarded to him. This Payment Order does not carry any signature under the headings “Ordered by”, “Controlled by”, “Approved by”, “Cash Office”, “Book-entry made by”, and “Received by”. For this payment the accused Kureš has made and signed the Cashier’s Report for 31 December 2003 wherein this payment was shown in the column 1.

12. On an unspecified date in 2003, the amount of KM 91,000.00 – in order to conceal it, the accused Kureš made out the Payment Order, w/o number and date, marked as, ‘Payment of the bonuses to the players under the Decision No. 02-1344’. Under the heading “Received by” he wrote, “Enclosure: List”; this Order does not bear any signatures under the headings “Ordered by”, “Controlled by”, “Approved by”, “Cash Office”, “Book-entry made by”, and “Received by”, nor do there exist any other documents to justify it. Afterwards the accused Kureš made and signed the Cashier’s Report for 31 December 2003 wherein he showed the said payment.

13. On 9 June 2003, the amount of EUR 14,200.00 – in order to conceal it, the accused Kureš made out the Payment Order No. 78 dated 9 June 2003 towards the expenses incurred at the match between Romania and BiH; it was signed by the accused Kureš under the heading “Accounts Clerk”, who entered the words “Enclosure: Report along with the documentation” under the heading “Received by”. This Order does not enclose any documentation which would justify the said payment; the accused Kureš showed this payment also in the Cashier’s Report for foreign currencies made for the period from 1 June to 9 June 2003 under Item No. 9 and signed it under the heading “Controlled by”.

21 14. On 9 June 2003, the amount of EUR 13,810.00 – in order to conceal it, the accused Kureš made out the Payment Order No. 79 dated 9 June 2003 towards the expenses incurred at the match between Bosnia and Herzegovina and Denmark. The accused Kureš signed it under the heading “Accounts Clerk” and entered the words “Enclosure: the documentation” under the heading “Received by”, while the accused Ušanović put his signature under the heading “Approved by”. The said Order does not enclose any documents which would justify the said payment; the accused Kureš showed this payment also in the Cashier’s Report for foreign currencies made for the period from 1 June to 9 June 2003 under Item No. 10 and affixed his signature under the heading “Controlled by”.

15. On 10 September 2003, the amount of EUR 14,100.00 – in order to conceal it, the accused Kureš made out the Payment Order No. 78 dated 9 June 2003 towards the expenses incurred at the match between Luxemburg and Bosnia and Herzegovina. The accused Kureš signed it under the heading “Controlled by” and entered the words “Enclosure: the documentation” under the heading “Received by”. The accused Ušanović approved this payment, while the Order does not enclose any documents which would justify it. The accused Kureš showed this payment also in the Cashier’s Report for foreign currencies made for the period from 25 August to 30 September 2003 under Item No. 13.

16. On 23 January 2004, the amount of KM 3,925.00 – in order to conceal it, they made out the Payment Order No. 92 dated 23 January 2004. The accused Ušanović approved this payment by affixing his signature on that Order, while the accused Kureš made out the Payment Order, signed it under the heading “Controlled by” and entered the words “Enclosure: List” under the heading “Received by” and thereupon he made the Cashier’s Report dated 23 January 2004 and the Entry Order No. 102/006 of 31 January 2004 even though the said amount was paid out on the same basis under the Payment Order No. 97 of 26 January 2004, whereof the Entry Order No. 102/107 of 31 January 2004 and the Cashier’s Report for the period from 26 to 28 January 2004 were made.

17. On 31 October 2004, the amount of KM 4,000.00 – in order to conceal it, the accused Kureš made out the Payment Order No. 2041 of 31 October 2004 and the accused Ušanović signed it under the heading “Approved by” although the headings “Ordered by”, “Controlled by”, “Cash Office”, “Book-entry made by” and “Received by” do not carry any signature. Thereafter the accused Kureš made and signed the Cashier’s Report for 31 October 2004 wherein this payment is shown under Item No. 5; for this payment there are no valid documents to justify it.

18. On 22 March 2002, the amount of KM 2,000.00 – in order to conceal it, they made out the Payment Order No. 402 of 22 March 2002; the accused Ušanović signed it under the headings “Approved by” and “Received by”, while the headings “Ordered by”, “Controlled by”, “Cash Office” and “Book-entry made by” do not bear any signature. Thereafter the accused Kureš made and signed the Cashier’s Report for the period from 21 to 22 March 2002 showing the said payment under Item No. 16.

22 19. On 31 May 2005, the amount of KM 5,000.00 – in order to conceal it, the accused Kureš made the Payment Order No. 959 of 31 May 2005 and signed it under the heading “Controlled by”, which payment was approved by the accused Ušanović without any documents justifying it. This payment was shown also in the Entry Order No.102/077 and in the Cashier’s Report for the period from 30 to 31 May 2005, and

20. On 15 February 2005, the amount of KM 33,888.00 – they kept this amount for themselves from the cash of KM 95,540.00 collected for the purpose of the coaches education under the UEFA Professional Programme and received in the Cash Office against the Payment Order No. 56 of 14 February 2005, whereof the Entry Order No. 102/012 (Item No. 3) and the Cashier’s Report for the period from 12 to 14 February 2005 (Item No. 3) were made. Out of this amount they deposited the amount of KM 61,652.00 in the Cash Office of the Football Association of BiH against the Payment Order No. 210 of 15 February 2005. This payment was shown in the Entry Order No. 102/078 and in the Cashier’s Report made for 15 February 2005.

Whereby:

The accused Munib Ušanović and the accused Miodrag Kureš

1. Through their actions described in Section I, Item A hereof, committed the criminal offence of Tax Evasion in violation of Article 210, paragraph 2, as read with paragraph 1 of the Criminal Code of Bosnia and Herzegovina (the CC BiH), all in conjunction with Article 29 of the CC BiH.

2. Through their actions described in Section I, Item B hereof, committed the continued criminal offence of Tax Evasion under Article 273, paragraph 2, as read with paragraph 1 of the Criminal Code of the Federation of Bosnia and Herzegovina (the CC FBiH), all in conjunction with Articles 29 and 54 of the CC BiH.

3. Through their actions described in Section II, Items 4 through 20, committed the continued criminal offence of Abuse of Office or Official Authority under Article 383, paragraph 3, as read with paragraph 1 of the CC FBiH, all in conjunction with Articles 29 and 54 of the CC BiH.

Now therefore, by virtue of the abovementioned legal provisions and with the application of Articles 39, 42, 48 and 53 of the CC BiH, the Court has imposed on them the following sentences:

The accused Munib Ušanović

- for the criminal offence of Tax Evasion committed in violation of Article 210, paragraph 2, as read with paragraph 1 of the CC BiH, all in conjunction with Article 29 of the CC BiH,

23 the sentence of 1 (one) year imprisonment;

- for the continued criminal offence of Tax Evasion committed, in violation of Article 273, paragraph 2, as read with paragraph 1 of the CC FBiH, all in conjunction with Article 29 and 54 of the CC BiH, the sentence of 2 (two) years imprisonment;

- for the continued criminal offence of Abuse of Office or Official Authority committed, in violation of Article 383, paragraph 3, as read with paragraph 1 of the CC FBiH, all in conjunction with Articles 29 and 54 of the CC BiH, the sentence of 3 (three) years imprisonment, and, by virtue of Article 53 of the CC BiH, the Court

SENTENCES HIM

to the compound punishment of 5 (five) years imprisonment

The accused Miodrag Kureš

- for the criminal offence of Tax Evasion committed in violation of Article 210, paragraph 2, as read with paragraph 1 of the CC BiH, all in conjunction with Article 29 of the CC BiH, the sentence of 1 (one) year imprisonment;

- for the continued criminal offence of Tax Evasion committed in violation of Article 273, paragraph 2, as read with paragraph 1 of the CC FBiH, all in conjunction with Article 29 and 54 of the CC BiH, the sentence of 2 (two) years imprisonment;

- for the continued criminal offence of Abuse of Office or Official Authority committed in violation of Article 383, paragraph 3, as read with paragraph 1 of the CC FBiH, all in conjunction with Articles 29 and 54 of the CC BiH, the sentence of 3 (three) years imprisonment. and, by virtue of Article 53 of the CC BiH, the Court

SENTENCES HIM

to the compound punishment of 5 (five) years imprisonment.

24 Pursuant to Articles 68 and 70 of the CC BiH, in addition to the prison sentences pronounced, the security measure of Ban on carrying out a certain occupation, activity or duty as provided for in Article 73 of the CC BiH is hereby also imposed on the accused Munib Ušanović and Miodrag Kureš, banning them from discharging any executive offices that include the authority to manage and utilize the funds and property over the time period of 5 (five) years as from the day the Verdict becomes final, under the understanding ‘that the time spent serving the punishment of imprisonment shall not be credited towards the term of this security measure’.

Pursuant to Articles 110 and 111 of the CC BiH, the Court ordered the confiscation of the material gain from the Accused acquired by them through the perpetration of the continued criminal offence of Abuse of Office or Official Authority under Article 383, paragraph 3, as read with paragraph 1 of the CC FBiH, in the amount of:

KM 248,147.00 KM and EUR 42,110.00.

The Accused shall pay these funds within 30 (thirty) days as from the day the Verdict becomes final.

Pursuant to Article 188, paragraph 1 of the CPC BiH, the Accused shall reimburse the costs of the criminal proceedings the amount of which shall be determined by the Court in a separate decision once the necessary data have been obtained.

Based on Article 284c) of the CPC BiH

The accused Munib Ušanović and Miodrag Kureš

ARE HEREBY ACQUITTED OF THE CHARGES

That they together:

Count I of the Indictment

C) during the period from 1 January 2001 to 30 September 2006, with the intent to have the Football Association of Bosnia and Herzegovina evade the tax payment provided by the Law on Payroll Tax (FBiH Official Gazette Nos. 26/96, 27/97, 12/98, 29/00, 54/00, 16/01, 7/02 and 6/04), they paid out the salaries and approved the payments of bonuses and premiums to the professional athletes, the payments based on service contracts, temporary and occasional jobs, and other additional payments as well as the payments earmarked as allowance for religious and New-Year holidays, in contravention of Article 19, paragraph 1, sub-paragraph a) and Article 20, paragraph 2 of the said Law, as well as contrary to the Instructions on the method for calculating and paying the payroll tax (FBiH Official Gazette No. 56/00 and 37/02) which provide that the payroll tax shall be calculated and paid for the specified receipts on the day the payments are made (Article 19, paragraph 1, sub-paragraph

25 a) of the said Law), and that for each payment the payer is obliged to make the specification of the payments made and the tax calculated, and submit this specification, along with the proofs supporting this payment, to the relevant Tax Authority Office of the Federation of BiH on the same day, and not later than the next day following the payment made, and in doing so,

1. In 2001 they made the following payments:

a) Payment of the salaries according to the specifications for the payment of salaries for the June-December 2001 period in the amount of KM 144,993.00 on which the 5% tax rate totaling to KM 7,249.65 was not paid;

b) Payment of the bonuses and premiums to the professional athletes against the Orders to cash office for disbursement, No. 398 of 5 April 2001; Order w/o number, dated 11 May 2001; No. 108 of 26 November 2001; No. 637 of 4 May 2001; No. 1400 of 15 October 2001; No. 1685 of 25 December 2001, in the total amount of KM 120,200.00 on which the 30% tax rate totaling to KM 36,060.00 was not paid;

c) Payments by virtue of service contracts, temporary and occasional jobs, and other additional payments made against the Orders to cash office for disbursement numbered and dated as under:

No. 226 of 06.03.2001, No. 380 of 03.04.2001, No. 487 of 27.04.2001, No. 777 of 25.06.2001, No. 832 of 10.07.2001, No. 1055 of 15.08.2001, No. 1330 of 10.10.2001, No. 1450 of 13.11.2001, No. 1726 of 31.12.2001, No. 106 of 14.02.2001, No. 107 of 14.02.2001, No. 146 of 26.02.2001, No. 198 of 02.03.2001, No. 357 of 30.03.2001, No. 358 of 30.03.2001, No. 498 of 30.04.2001, No. 486 of 27.04.2001, No. 779 of 28.06.2001, No. 774 of 22.06.2001, No. 775 of 22.06.2001, No. 790 of 02.07.2001, No. 799 of 03.07.2001, No. 935 of 28.07.2001, No. 1446 of 12.11.2001 No. 1473 of 16.11.2001, No. 1472 of 16.11.2001, No. 1710 of 28.12.2001, No. 1707 of 28.12.2001, No. 1708 of 28.12.2001, No. 861 of 29.07.2001, No. 273 of 16.03.2001, No. 273 of 16.03.2001, No. 678 of 14.06.2001, No. 693 of 15.06.2001, No. 874 of 16.07.2001, No. 942 of 31.07.2001, No. 1011 of 10.08.2001, No. 1012 of 10.08.2001, No. 1582 of 05.12.2001, No. 1580 of 05.12.2001, No. 1587 of 06.12.2001, No. 1353 of 19.10.2001, No. 1341 of 15.10.2001, No. 421 of 12.04.2001, No. 105 of 14.02.2001, No. 403 of 06.04.2001, No. 1732 of 31.12.2001, No. 1434 of 09.11.2001, No. 1605 of 07.12.2001, No. 1603 of 07.12.2001, No. 1592 of 06.12.2001, No. 1588 of 06.12.2001, No. 1585 of 05.12.2001, No. 1549 of 28.11.2001,

26 No. 1543 of 27.11.2001, No. 1541 of 27.11.2001, No. 1540 of 27.11.2001, No. 1220 of 10.09.2001, No. 1215 of 07.09.2001, No. 1210 of 07.09.2001, No. 1100 of 23.08.2001, No. 1003 of 09.08.2001, No. 1002 of 09.08.2001, No. 691 of 15.06.2001, No. 581 of 21.05.2001, No. 373 of 29.03.2001, No. 271 of1 6.03.2001, No. 165 of 27.02.2001, No. 37 of 18.01.2001, No. 498 of 03.07.2001, No. 813 of 05.07.2001, No. 974 of 01.08.2001, No. 973 of 01.08.2001, No. 1043 of 14.08.2001, No. 1090 of 21.08.2001, No. 1087 of 21.08.2001, No. 1116 of 24.08.2001, No. 1169 of 23.08.2001, No. 1168 of 23.08.2001, No. 1167 of 23.08.2001, No. 1236 of 13.09.2001, No. 1230 of 12.09.2001, No. 522 of 04.05.2001, No. 517 of 03.05.2001, No. 516 of 03.05.2001, No. 1667 of 21.12.2001, No. 1408 of 03.11.2001, No. 1407 of 03.11.2001, No. 1466 of 15.11.2001, No. 1447 of 12.11.2001, No. 1483 of 19.11.2001, No. 1500 of 20.11.2001, No. 1495 of 20.11.2001, No. 1700 of 28.12.2001, No. 741 of 25.06.2001, No. 763 of 30.06.2001, No. 784 of 02.07.2001, No. 804 of 03.07.2001, No. 632 of 31.05.2001, No. 628 of 30.05.2001, No. 624 of 29.05.2001, No. 648 of 04.06.2001, No. 640 of 02.06.2001, No. 668 of 11.06.2001, No. 1427 of 07.11.2001, No. 1283 of 25.09.2001, No. 1326 of 08.10.2001, No. 1322 of 04.10.2001, No. 1410 of 03.11.2001, No. 422 of 12.09.2001, No. 446 of 18.04.2001, No. 494 of 27.04.2001, No. 484 of 26.04.2001, No. 540 of 10.05.2001, No. 529 of 07.05.2001, No. 523 of 04.05.2001, No. 558 of 14.05.2001, No. 557 of 14.05.2001, No. 618 of 28.05.2001, No. 617 of 28.05.2001, No. 16 of 06.01.2001, No. 47 of 27.01.2001, No. 113 of 15.02.2001, No. 196 of 02.03.2001, No. 362 of 30.03.2001, No. 361 of 13.03.2001, No. 385 of 04.04.2001, No. 402 of 06.04.2001, No. 426 of 13.04.2001, No. 346 of 26.03.2001, No. 378 of 02.04.2001, No. 629 of 30.05.2001, No. 944 of 31.07.2001, No. 1186 of 01.09.2001, No. 1363 of 24.10.2001, No. 1328 of 09.10.2001, No. 1435 of 09.10.2001, No. 1502 of 20.11.2001, No. 1501 of 20.11.2001, No. 1498 of 20.11.2001, No. 1497 of 20.11.2001, No. 1477 of 16.11.2001, No. 1504 of 20.11.2001, No. 1503 of 20.11.2001, No. 1463 of 15.11.2001, No. 1718 of 30.12.2001, No. 1717 of 30.12.2001, No. 1716 of 30.12.2001, No. 1715 of 30.11.2001, No. 1714 of 30.12.2001, No. 1719 of 30.12.2001, No. 1790 of 30.12.2001, No. 1733 of 31.12.2001, No. 1734 of 31.12.2001, No. 1736 of 31.12.2001, No. 1599 of 07.12.2001.

27 in the total amount of KM 92,575.00 on which the 30% tax rate totaling to KM 27,772.50 was not paid, and d) Payments towards the financial aid during the religious and new-year holidays against the Order to cash office for disbursement, No. 1641 of 15.12.2001, in the amount of KM 12,400.00 on which the 50% tax rate totaling to KM 6,200.00 was not paid and by doing so the tax payment under Items a), b), c) and d) in the total amount of KM 77,282.15 was evaded, thus damaging the budget of the Federation of BiH for the same amount.

2. In 2002 they made the following payments: a) Payment of the salaries according to the specifications for the payment of salaries for the April-December 2002 period in the amount of KM 283,514.00 on which the 5% tax rate in the total amount of KM 14,175.70 was not paid; b) Payment of the bonuses and premiums to the professional athletes against the Orders to cash office for disbursement No. 1883 of 30.12.2002, No. 1391 of 2002; Nos. 1392, 1393 and 236/1 dated 15.04.2002; No. 463 of 28.03.2002; 218 of 15.02.2002, and No. 1376, in the total amount of KM 58,150.00 on which the 30% tax rate totaling to KM 17,445.00 was not paid; c) Payments by virtue of service contracts, temporary and occasional jobs, and other additional payments made against the Orders to cash office for disbursement, numbered and dated as under:

No. 790 of 18.07.2002, No. 1470 of 23.10.2002, No. 1469 of 23.10.2002, No. 1409 of 11.10.2002, No. 1417 of 12.10.2002, No. 278 of 27.02.2002, No. 303 of 06.03.2002, No. 245/1 of 15.04.2002, No. 516 of 15.05.2002, No. 517 of 15.05.2002, No. 681 of 10.06.2002, No. 685 of 26.06.2002, No. 744 of 08.07.2002, No. 742 of 08.07.2002, No. 938 of 08.08.2002, No. 939 of 08.08.2002, No. 1285 of 30.08.2002, No. 769 of 12.07.2002, No. 941 of 08.08.2002, No. 174 of 04.02.2002, No. 186 of 07.02.2002, No. 188 of 07.02.2002, No. 305 of 06.03.2002, No. 1366 of 02.10.2002, No. 1455 of 21.10.2002, No. 803 of 22.07.2002, No. 1375 of 03.10.2002, No. 1412 of 12.10.2002, No. 336 of 11.03.2002, No. 485 of 15.04.2002, No. 184 of 06.02.2002, No. 169 of 04.02.2002, No. 947 of 09.08.2002, No. 1362 of 01.10.2002, No. 1459 of 22.10.2002, No. 1461 of 22.10.2002, No. 306 of 06.03.2002, No. 304 of 06.03.2002, No. 247/1 of 15.04.2002, No. 518 of 15.05.2002, No. 519 of 15.05.2002, No. 664 of 06.06.2002, No. 682 of 10.06.2002, No. 747 of 08.07.2002, No. 1251 of 25.09.2002, No. 372/1 of 13.05.2002, No. 770 of 12.07.2002, No. 1413 of 12.10.2002,

28 No. 1275 of 30.09.2002, No. 1281 of 30.09.2002, No. 1287 of 30.09.2002, No. 362 of 14.03.2002, No. 393 of 21.03.2002, No. 392 of 21.03.2002, No. 391 of 21.03.2002, No. 1817 of 18.12.2002, No. 1808 of 17.12.2002, No. 1801 of 17.12.2002, No. 1477 of 24.10.2002, No. 1471 of 24.10.2002, No. 1373 of 02.10.2002, No. 1217 of 19.09.2002, No. 1207 of 16.09.2002, No. 1022 of 23.08.2002, No. 1021 of 23.08.2002, No. 970 of 14.08.2002, No. 807 of 22.07.2002, No. 802 of 22.07.2002, No. 781 of 16.07.2002, No. 597 of 29.05.2002, No. 596 of 29.05.2002, No. 590 of 29.05.2002, No. 358/1 of 08.05.2002, No. 304/1 of 26.04.2002, No. 64 of 16.01.2002, No. 66 of 17.01.2002, No. 74 of 18.01.2002, No. 1010 of 21.08.2002, No. 1058 of 28.08.2002, No. 1057 of 28.08.2002, No. 1045 of 27.08.2002, No. 1046 of 27.08.2002, w/o No. 27.08.2002, No. 1070 of 29.08.2002, No. 1191 of 13.09.2002, No. 1190 of 13.09.2002, No. 1269 0d 30.09.2002, No. 1587 of 05.11.2002, No. 1859 of 24.12.2002, No. 234 of 18.02.2002, No. 259 of 20.02.2002, No. 290 of 04.03.2002, No. 287 of 04.03.2002, No. 180/1 of 05.04.2002, No. 166/1 of 04.04.2002, No. 165/1 of 04.04.2002, No. 262/1 of 19.04.2002, No. 287/1 of 23.04.2002, No. 286/1 of 23.04.2002, No. 332/1 of 03.05.2002, No. 571 of 24.05.2002, No. 682 of 14.06.2002, No. 877 of 31.07.2002, No. 902 of 03.08.2002, No. 978 of 16.08.2002, No. 979 of 16.08.2002, No. 889, No. 215 of 14.02.2002, No. 208 of 12.02.2002, No. 1855 of 23.12.2002, No. 1674 of 26.11.2002, No. 1749 of 03.12.2002, No. 1794 of 16.12.2002, No. 1277 of 30.09.2002, No. 1276 of 30.09.2002, No. 1275 of 30.09.2002, No. 1274 of 30.09.2002, No. 1273 of 30.09.2002, No. 1272 of 30.09.2002, No. 1271 of 30.09.2002, No. 1270 of 30.09.2002, No. 1278 of 30.09.2002, No. 313/1 of 29.04.2002, No. 703 of 30.06.2002, No. 808 of 22.07.2002, No. 858 of 29.07.2002, No. 915 of 05.08.2002, No. 917 of 06.08.2002, No. 1212 of 17.09.2002, No. 396 of 22.03.2002, No. 397 of 22.03.2002, No. 398 of 22.03.2002, No. 1796 of 17.12.2002, No. 983 of 17.08.2002, No. 354 of 13.03.2002, No. 1264 of 30.09.2002, No. 879 of 31.07.2002,

in the total amount of KM 99,070.00 on which the 30% tax rate in the total amount of KM 29,721.00 was not paid, and d) Payments towards the financial aid during the religious and new-year holidays against the Orders to cash office for disbursement No. 1742 of 03.12.2002 and No. 21886 of 30.12.2002 in the total amount of KM 11,400.00 on which the 50% tax

29 rate totaling to KM 5,700.00 was not paid and by doing so the tax payment under Items a), b), c) and d) in the total amount of KM 67,041.70 was evaded, thus damaging the budget of the Federation of BiH for the same amount.

3. In 2003 they made the following payments:

a) Payment of the salaries according to the specifications for the payment of salaries for the January-December 2003 period in the amount of KM 396,017.00 on which the 5% tax rate in the total amount of KM 19,800.85 was not paid;

b) Payment of the bonuses and premiums to the professional athletes against the following Orders to cash office for disbursement numbered and dated as under: w/o No. dated 11.11.2003, w/o No. dated 20.06.2003, w/o No. dated 04.07.2003, w/o No. dated 10.10.2003, w/o No. dated 20.06.2003, w/o No. dated 20.06.2003, w/o No. dated 20.06.2003, w/o No. dated 19.06.2003, w/o No. dated 29.10.2003, w/o No. dated 31.12.2003, w/o No. dated 31.12.2003, w/o No. dated 27.10.2003, w/o No. dated 20.06.2003, w/o No. dated 20.06.2003, w/o No. dated 11.10.2003, w/o No. dated 23.12.2003, and the Payment Order No. 02-1344 dated 10.04.2003,

in the total amount of KM 692,000.00 on which the 30% tax rate totaling to KM 207,600.00 was not paid;

c) Payments by virtue of service contracts, temporary and occasional jobs, and other additional payments made against the Orders to cash office for disbursement numbered and dated as under:

w/o No. dated 28.02.2003, w/o No. dated 11.03.2003, w/o No. dated 15.04.2003, w/o No. dated 19.05.2003, w/o No. dated 16.06.2003, w/o No. dated 11.07.2003, w/o No. dated 11.08.2003, w/o No. dated 12.05.2003, w/o No. dated 18.04.2003, w/o No. dated 13.03.2003, w/o No. & date (in the amount of KM 1,000.00), w/o No. dated 10.02.2003, w/o No. dated 07.03.2003, No. 193/03 dated 03.03.2003, No. 772/03 dated 25.08.2003, No. 771/03 dated 25.08.2003, No. 1441/03 of 24.11.2003, w/o No. dated 11.04.2003, w/o No. dated 30.04.2003, w/o number and date (in the amount of KM 700.00), No. 642/03 dated 18.06.2003, No. 1058/03 dated 29.10.2003, w/o No. dated 29.12.2003, No. 1275/03 dated 31.12.2003, No. 920/03 dated 30.09.2003, No. 1060/03 of 29.10.2003, No. 1059/03 dated 29.10.2003, No. 1130/03 dated 11.11.2003, No. 1183/03 dated 10.12.2003, w/o No. dated 09.12.2003, w/o No. dated 17.11.2003, w/o No. dated 15.09.2003, w/o No. dated 07.04.2003, w/o No. dated 11.04.2003 (in the amount of KM 300.00), w/o No. dated 11.04.2003 (in the amount of KM 450.00),

30 w/o No. dated 07.04.2003, w/o No. dated 07.03.2003, w/o No. dated 10.02.2003, w/o No. dated 05.02.2003, w/o No. dated 10.02.2003, w/o No. dated 22.08.2003 (in the amount of KM 800.00), w/o No. dated 22.08.2003 (in the amount of KM 2,310.00), w/o No. dated 22.08.2003 (in the amount of KM 940.00), w/o No. dated 25.09.2003, w/o No. dated 24.09.2003, w/o No. dated 20.06.2003 (in the amount of KM 690.00), w/o No. dated 20.06.2003 (in the amount of KM 830.00), w/o No. dated 20.06.2003 (in the amount of KM 500.00), w/o No. dated 15.05.2003 (in the amount of KM 800.00), w/o No. dated 15.05.2003 (in the amount of KM 1,120.00), w/o No. dated 15.05.2003 (in the amount of KM 830.00), w/o No. dated 15.05.2003 (in the amount of KM 340.00), w/o No. dated 15.05.2003 (in the amount of KM 470.00), w/o No. dated 19.05.2003 (in the amount of KM 340.00), w/o No. dated 22.05.2003, w/o No. dated 23.05.2003 (in the amount of KM 670.00), w/o No. dated 23.05.2003 (in the amount of KM 1,000.00), w/o No. dated 22.05.2003, w/o No. dated 27.05.2003, w/o No. dated 03.05.2003 (in the amount of KM 580.00), w/o No. dated 30.05.2003 (in the amount of KM 1,000.00), w/o No. dated 30.05.2003 (in the amount of KM 340.00), w/o No. dated 12.06.2003, w/o No. dated 27.06.2003, w/o No. dated 02.07.2003, w/o No. dated 29.07.2003, w/o No. dated 05.08.2003, w/o number date 06.08.2003, w/o No. dated 07.08.2003, w/o No. dated 13.08.2003, w/o No. dated 14.08.2003, w/o No. dated 18.08.2003, w/o No. dated 20.08.2003 (in the amount of KM 660.00), w/o No. dated 20.08.2003 (in the amount of KM 470.00), w/o No. dated 21.08.2003, w/o No. dated 26.08.2003 (in the amount of KM 790.00), w/o No. dated 26.08.2003 (in the amount of KM 780.00), w/o No. dated 16.09.2003 (in the amount of KM 1,240.00), w/o No. dated 16.09.2003 (in the amount of KM 780.00), w/o No. dated 24.09.2003, w/o No. dated 24.09.2003, w/o No. dated 25.09.2003, w/o No. dated 30.09.2003 (in the amount of KM 460.00), w/o No. dated 30.09.2003 (in the amount of KM 900.00), w/o No. dated 30.09.2003 (in the amount of KM 340.00), w/o No. dated 30.09.2003 (in the amount of KM 460.00), w/o No. dated 02.10.2003, w/o No. dated 03.10.2003, w/o No. dated 06.10.2003, w/o No. dated 08.10.2003, w/o No. dated 14.10.2003, w/o No. dated 16.10.2003 (in the amount of KM 340.00), w/o No. dated 16.10.2003 (in the amount of KM 470.00), w/o No. dated 16.10.2003 (in the amount of KM 470.00), w/o No. dated 23.10.2003 (in the amount of KM 660.00), w/o No. dated 23.10.2003 (in the amount of KM 600.00), w/o No. dated 04.11.2003, w/o No. dated 18.11.2003, w/o No. dated 21.11.2003, w/o No. dated 04.12.2003, w/o No. dated 08.12.2003, w/o No. dated 05.12.2003, w/o No. dated 14.08.2003, w/o No. dated 12.08.2003, w/o No. dated 01.08.2003, w/o No. dated 02.07.2003, w/o No. dated 01.07.2003, w/o No. dated 30.05.2003,

31 w/o No. dated 05.11.2003, w/o No. dated 28.11.2003 (in the amount of KM 3,000.00), w/o No. dated 28.11.2003 (in the amount of KM 1,000.00), w/o No. dated 28.11.2003 (in the amount of KM 1,000.00), w/o No. dated 28.11.2003 (in the amount of KM 3,000.00 – Milan Jelić), w/o No. dated 28.11.2003 (in the amount of KM 3,000.00 – Hamdija Avdić), w/o No. dated 28.11.2003 (in the amount of KM 3,000.00 – Goran Kosorić), w/o No. dated 28.11.2003 (in the amount of KM 3,000.00 – Ivan Perić), w/o No. dated 28.11.2003 (in the amount of KM 3,000.00 – Milenko Šaraba), w/o No. dated 28.11.2003 (in the amount of KM 3,000.00 – Mirko Milošević), w/o No. dated 28.11.2003 (in the amount of KM 1,000.00 – Anto Pehar), w/o No. dated 28.11.2003 (in the amount of KM 750.00), w/o No. dated 28.11.2003 (in the amount of KM 3,000.00 – Živko Marjanac), w/o No. dated 28.11.2003 (in the amount of KM 3,000.00 – Marinko Giljo), w/o No. dated 28.11.2003 (in the amount of KM 1,000.00 – Mirsad Ibrišimbegović), w/o No. dated 02.10.2003, w/o No. dated 20.09.2003, w/o No. dated 09.12.2003 (in the amount of KM 1,500.00 – Milan Jelić) w/o No. dated 09.12.2003 (in the amount of KM 1,500.00 – Iljo Dominković), w/o No. dated 09.12.2003 (in the amount of KM 1,500.00 – Živko Marjanac), w/o No. dated 09.12.2003 (in the amount of KM 1,500.00 – Goran Kosorić), w/o No. dated 09.12.2003 (in the amount of KM 1,500.00 – Milenko Šaraba), w/o No. dated 09.12.2003 (in the amount of KM 1,500.00 – Mirko Milošević), w/o No. dated 09.12.2003 (in the amount of KM 1,500.00 – Ivan Perić), w/o No. dated 09.12.2003 (in the amount of KM 1,500.00 – Hamdija Avdić), w/o No. dated 09.12.2003 (in the amount of KM 500.00 – Anto Pehar), w/o No. dated 09.12.2003 (in the amount of KM 500.00 – Mirsad Ibrišimbegović), w/o No. dated 23.12.2003, w/o No. dated 19.12.2003 (in the amount of KM 500.00), w/o No. dated 19.12.2003 (in the amount of KM 400.00), w/o No. dated 19.12.2003, (in the amount of KM 500.00 – Edin Hodžić), w/o No. dated 23.12.2003 (in the amount of KM 3,555.00), w/o No. dated 23.12.2003 (in the amount of KM 1,500.00 – Ante Pehar), w/o No. dated 23.12.2003 (in the amount of KM 1,500.00 – Mirko Milošević), w/o No. dated 23.12.2003 (in the amount of KM 1,500.00 – Hamdija Avdić), w/o No. dated 23.12.2003 (in the amount of KM 1,500.00 – Ivan Perić), w/o No. dated 23.12.2003 (in the amount of KM 1,500.00 – Iljo Dominković), w/o No. dated 23.12.2003 (in the amount of KM 1,500.00 – Milenko Šaraba),

32 w/o No. dated 23.12.2003 (in the amount of KM 1,500.00 – Mirsad Ibrišimbegović), w/o No. dated 23.12.2003 (in the amount of KM 1,500.00 – Živko Marjanac), w/o No. dated 23.12.2003 (in the amount of KM 1,500.00 – Goran Kosorić), w/o No. dated 23.12.2003 (in the amount of KM 1,500.00 – Sulejman Čolaković), w/o No. dated 23.12.2003 (in the amount of KM 1.250.00), w/o No. dated 26.12.2003, w/o No. dated 27.12.2003, w/o No. dated 31.12.2003, w/o No. dated 23.12.2003 (in the amount of KM 860.00), w/o No. dated 11.12.2003, w/o No. dated 12.12.2003, w/o No. dated 19.12.2003, w/o No. dated 16.01.2003 (in the amount of KM 200.00), w/o No. dated 16.01.2003 (in the amount of KM 520.00), w/o No. dated 20.01.2003, w/o No. dated 22.01.2003, w/o No. dated 30.01.2003, w/o No. dated 31.01.2003, w/o No. dated 05.02.2003, w/o No. dated 07.02.2003, w/o No. dated 14.02.2003 (in the amount of KM 1.460.00), w/o No. dated 14.02.2003, (in the amount of KM 550.00), w/o No. dated 19.02.2003, w/o No. dated 17.02.2003, w/o No. dated 03.02.2003, w/o No. dated 20.02.2003 (in the amount of KM 1.130.00), w/o No. dated 20.02.2003 (in the amount of KM 340.00), w/o No. dated 24.02.2003, w/o No. dated 26.02.2003, w/o No. dated 24.02.2003 (in the amount of KM 1.060.00), w/o No. dated 06.03.2003 (in the amount of KM 340.00), w/o No. dated 06.03.2003 (in the amount of KM 720.00), w/o No. dated 11.03.2003, w/o No. dated 07.03.2003, w/o No. dated 11.03.2003 (in the amount of KM 780.00), w/o No. dated 27.02.2003 (in the amount of KM 1,000.00 – Dragan Šafradin), w/o No. dated 27.02.2003 (in the amount of KM 1,000.00 – Živko Marjanac), w/o No. dated 27.02.2003 (in the amount of KM 1,000.00 – Goran Kosorić), w/o No. dated 27.02.2003 (in the amount of KM 1,000.00 – Mirko Milošević), w/o No. dated 27.02.2003 (in the amount of KM 1,000.00 – Milenko Šaraba), w/o No. dated 27.02.2003 (in the amount of KM 1,000.00 – Sulejman Čolaković), w/o No. dated 27.02.2003 (in the amount of KM 1,000.00 – Ivan Perić), w/o No. dated 27.02.2003 (in the amount of KM 1,000.00 – Milan Jelić), w/o No. dated 27.02.2003 (in the amount of KM 1,000.00 – Semin Temin), w/o No. dated 27.02.2003 (in the amount of KM 1,000.00 – Iljo Dominković), w/o No. dated 27.02.2003 (in the amount of KM 1,000.00 – Hamdija Avdić), w/o No. dated 27.02.2003 (in the amount of KM 1,000.00 – Bajro Bačić), w/o No. dated 12.03.2003 (in the amount of KM 500.00), w/o No. dated 12.03.2003 (in the amount of KM 590.00), w/o No. dated 13.03.2003, w/o No. dated 18.03.2003, w/o No. dated 20.03.2003 (in the amount of KM 210.00), w/o No. dated 20.03.2003 (in the amount of KM 290.00),

33 w/o No. dated 20.03.2003. (in the amount of KM 1.020.00), w/o No. dated 19.03.2003, w/o No. dated 21.03.2003, w/o No. dated 27.03.2003, w/o No. dated 03.04.2007, w/o No. dated 08.04.2003 (in the amount of KM 1.300.00), w/o No. dated 08.04.2003 (in the amount of KM 1.680.00), w/o No. dated 10.04.2003 (in the amount of KM 780.00), w/o No. dated 10.04.2003 (in the amount of KM 60.00), w/o No. dated 10.04.2003 (in the amount of KM 340.00), w/o No. dated 18.04.2003 (in the amount of KM 800.00), w/o No. dated 18.04.2003 (in the amount of KM 470.00), w/o No. dated 17.04.2003, w/o No. dated 16.04.2003, w/o No. dated 21.04.2003, w/o No. dated 24.04.2003 (in the amount of KM 470.00), w/o No. dated 24.04.2003 (in the amount of KM 1.180.00), w/o No. dated 25.04.2003, w/o No. dated 28.04.2003, w/o No. dated 29.04.2003, w/o No. dated 02.05.2003 (in the amount of KM 420.00), w/o No. dated 02.05.2003 (in the amount of KM 420.00), w/o No. dated 30.04.2003, w/o No. dated 17.04.2003 (in the amount of KM 500.00 – Huso Golač), w/o No. dated 17.04.2003 (in the amount of KM 500.00 – Zijo Čovčić), w/o No. dated 09.04.2003, w/o No. dated 20.03.2004, w/o No. dated 13.03.2003, w/o No. dated 06.05.2003 (in the amount of KM 1.000.00), w/o No. dated 05.05.2003 (in the amount of KM 1.260.00), w/o No. dated 05.05.2003 (in the amount of KM 180.00), w/o No. dated 05.05.2003 (in the amount of KM 340.00), w/o No. dated 07.05.2003, w/o No. dated 08.05.2003, and w/o No. dated 12.05.2003.

in the total amount of KM 229,115.00 on which the 30% tax rate in the total amount of KM 68,734.50 was not paid, and

d) Payments earmarked as allowance for religious and New-Year holidays against the Orders to cash office for disbursement, w/o number of 06.02.2003 and w/o number of 24.11.2003, in the total amount of KM 20,700.00 on which the 50% tax rate totaling to KM 10,350.00 was not paid, and by doing so the tax payment under Items a), b), c) and d) in the total amount of KM 306,485.35 was evaded, thus damaging the budget of the Federation of BiH for the same amount.

4. In 2004 they made the following payments: a) Payment of the salaries according to the specifications for the payment of salaries for the February-December 2004 period in the amount of KM 337,541.00 on which the 5% tax rate in the total amount of KM 16,877.05 was not paid;

34 b) Payment of the bonuses and premiums to the professional athletes against the following Orders to cash office for disbursement numbered and dated as under:

No. 2304 of 22.11.2004, No. 1874 of 13.10.2004, No. 1795 of 07.10.2004, No. 1796 of 07.10.2004, No. 1797 of 07.10.2004, No. 1798 of 07.10.2004, No. 1799 of 07.10.2004, No. 1800 of 07.10.2004, No. 1801 of 07.10.2004, No. 1802 of 07.10.2004, No. 1803 of 07.10.2004, No. 1804 of 07.10.2004, No. 1805 of 07.10.2004, No. 1806 of 07.10.2004, No. 1807 of 07.10.2004, No. 1809 of 07.10.2004, No. 1808 of 07.10.2004, No. 1810 of 07.10.2004, No. 1811 of 07.10.2004, No. 1812 of 07.10.2004, No. 1941 of 19.10.2004, No. 1955 of 21.10.2004, No. 2164 of 22.11.2004, No. 2165 of 22.11.2004, No. 2166 of 22.11.2004, No. 2167 of 22.11.2004, No. 2168 of 22.11.2004, No. 2169 of 22.11.2004, No. 2170 of 22.11.2004, No. 2171 of 22.11.2004, No. 2172 of 22.11.2004, No. 2173 of 22.11.2004 and No. 2174 of 22.11.2004.

in the total amount of KM 171,500.00 on which the 30% tax rate totaling to KM 51,450.00 was not paid; c) Payments by virtue of service contracts, temporary and occasional jobs, and other additional payments made against the Orders to cash office for disbursement numbered and dated as under:

No. 2318 w/o date, No. 2296 of 17.12.2004, No. 2059 of 02.11.2004, No. 2060 of 02.11.2004, No. 1956 of 21.10.2004, No. 1869 of 12.10.2004, No. 1870 of 12.10.2004, No. 1629 of 14.09.2004, No. 1615 of 10.09.2004, No. 1212 of 01.07.2004, No. 1213 of 01.07.2004, No. 1215 of 01.07.2004, No. 983 of 02.06.2004, No. 984 of 02.06.2004, No. 766 of 10.05.2004, No. 704 of 29.04.2004, No. 697 of 30.04.2004, No. 615 of 21.04.2004, No. 496 of 02.04.2004, No. 358 of 11.03.2004, No. 327 of 08.03.204, No. 320 of 08.03.2004, No. 306 of 04.03.2004, No. 1368 of 04.08.2004, No. 1367 of 04.08.2004, No. 1366 of 04.08.2004, No. 1875 of 13.10.2004, No. 139 of 03.02.2004, No. 2247 of 07.12.2004, No. 2245 of 06.12.2004, No. 2243 of 06.12.2004, No. 2121 of 15.11.2004, No. 2112 of 11.11.2004, No. 1669 of 17.09.2004, No. 1457 of 23.08.2004, No. 1451 of 23.08.2004, No. 2254 of 08.12.2004, No. 2358 of 29.12.2004, No. 2366 of 30.12.2004, No. 400 of 18.03.2004, No. 295 of 28.02.2004, No. 264 of 22.02.2004, No. 227 of 17.02.2004, No. 228 of 17.02.2004, No. 173 of 11.02.2004, No. 1834 of 11.10.2004, No. 1833 of 11.10.2004, No. 1822 of 08.10.2004,

35 No. 1943 of 20.10.2004, No. 1940 of 19.10.2004, No. 1939 of 19.10.2004, No. 1967 of 22.10.2004, No. 1876 of 13.10.2004, No. 1361 of 04.08.2004, No. 979 of 02.06.2004, No. 2361 of 30.12.2004, No. 2365 of 30.12.2004, No. 2287 of 16.12.2004, No. 781/04 of 14.07.2004, No. 836/04 of 03.08.2004, No. 965/04 of 01.09.2004, No. 472/04 of 13.05.2004, No. 533/04 of 02.06.2004, No. 726/04 of 01.07.2004, No. 967/04 of 30.08.2004, No. 1176/04 of 11.10.2004, No. 1388/04 of 02.11.2004, No.1541/04 of 03.12.2004, No. 1634/04 of 28.12.2004, No. 474/04 of 13.05.2004, No. 534/04 of 02.06.2004, No. 727/04 of 01.07.2004, No. 833/04 of 03.08.2004, No. 964/04 of 01.09.2004, No. 1178/04 of 11.10.2004, No. 1387/04 of 02.11.2004, No. 1542/04 of 03.12.2004, No. 1633/04 of 28.12.2004, No. 469/04 of 12.05.2004, No. 535/04 of 02.06.2004, No. 725/04 of 01.07.2004, No. 831/04 of 03.08.2004, No. 961/04 of 01.09.2004, No. 1175/04 of 11.10.2004, No. 1389/04 of 02.11.2004, No. 1545/04 of 03.12.2004, No. 1636/04 of 28.12.2004, No. 149 w/o date, No. 2216 of 30.11.2004, No. 2217 of 30.11.2004, No. 152/04 of 13.02.2004, No. 2 of 05.01.2004, No. 2255 of 08.12.2004, No. 2282 of 15.12.2004, No. 2268 of 10.12.2004, No. 2275 of 13.12.2004, No. 2288 of 16.12.2004, No. 2292 of 17.12.2004, No. 2320 of 27.12.2004, No. 2313 of 23.12.2004, No. 1889 of 14.10.2004, No. 1890 of 14.10.2004, No. 2305 of 22.11.2004, No. 1832 of 10.10.2004, No. 1220 of 03.07.2004, No. 1222 of 05.07.2004, No. 1280 of 14.07.2004, No. 1281 of 15.07.2004, No. 1306 of 21.07.2004, No. 1309 of 22.07.2004, No. 1320 of 27.07.2004, No. 1334 of 29.07.2004, No. 1335 of 29.07.2004, No. 1406 of 12.08.2004, No. 1440 of 20.08.2004, No. 1441 of 20.08.2004, No. 1317 of 27.07.2004, No. 1433 of 17.08.2004, No. 1562 of 03.09.2004, No. 1566 of 03.09.2004, No. 1596 of 09.09.2004, No. 1604 of 10.09.2004, No. 1605 of 10.09.2004, No. 1635 of 14.09.2004, No. 1636 of 14.09.2004, No. 1638 of 15.09.2004, No. 1640 of 15.09.2004, No. 1641 of 15.09.2004, No. 1691 of 20.09.2004, No. 1692 of 20.09.2004, No. 1695 of 21.09.2004, No. 1696 of 21.09.2004, No. 1710 of 23.09.2004, No. 1720 of 24.09.2004, No. 1725 of 27.09.2004, No. 1738 of 27.09.2004, No. 1746 of 28.09.2004, No. 1754 of 29.09.2004, No. 1761 of 30.09.2004, No. 1762 of 30.09.2004, No. 1763 of 30.09.2004, No. 1760 of 30.09.2004, No. 1867 of 12.10.2004, No. 1938 of 19.10.2004, No. 1935 of 19.10.2004, No. 21 of 14.01.2004, No. 23 of 14.01.2004, No. 89 of 23.01.2004, No. 79 of 22.02.2004, No. 105 of 28.01.2004, No. 95 of 26.01.2004, No. 142 of 03.02.2004, No. 159 of 06.02.2004,

36 No. 226 of 23.02.2004, No. 242 of 24.02.2004, No. 245 of 25.02.2004, No. 246 of 25.02.2004, No. 247 of 25.02.2004, No. 248 of 25.02.2004, No. 249 of 25.02.2004, No. 250 of 25.02.2004, No. 216 of 16.02.2004, No. 18 of 13.01.2004, No. 2327 of 28.12.2004, No. 2328 of 28.12.2004, No. 2329 of 28.12.2004, No. 2330 of 28.12.2004, No. 2331 of 28.12.2004, No. 2332 of 28.12.2004, No. 2333 of 28.12.2004, No. 2334 of 28.12.2004, No. 2335 of 28.12.2004, No. 2336 of 28.12.2004, No. 2337 of 28.12.2004, No. 2338 of 28.12.2004, No. 2339 of 28.12.2004, No. 2340 of 28.12.2004, No. 1917 of 15.10.2004, No. 1918 of 15.10.2004, No. 1661 of 16.09.2004, No. 1659 of 16.09.2004, No. 2063 of 02.11.2004, No. 2071 of 03.11.2004, No. 2072 of 04.11.2004, No. 2073 of 04.11.2004, No. 2074 of 04.11.2004, No. 2117 of 12.11.2004, No. 2120 of 12.11.2004, No. 2236 of 02.12.2004, No. 2253 of 07.12.2004, No. 973 of 01.06.2004, No. 1006 of 07.06.2004, No. 1011 of 07.06.2004, No. 1147 of 24.06.2004, No. 1385 of 06.08.2004, No. 1386 of 06.08.2004, No. 1469 of 25.08.2004, No. 1545 of 03.09.2004, No. 1547 of 03.09.2004, No. 1548 of 05.09.2004, No. 1465 of 25.08.2004, No. 1162 of 26.06.2004, No. 1163 of 26.06.2004, No. 1164 of 26.06.2004, No. 624 of 22.04.2004, No. 626 of 22.04.2004, No. 628 of 22.04.2004, No. 627 of 22.04.2004, No. 629 of 22.04.2004, No. 711 of 04.05.2004, No. 726 of 05.05.2004, No. 829 of 17.05.2004, No. 961 of 01.06.2004, No. 970 of 01.06.2004, No. 435 of 25.03.2004, No. 436 of 25.03.2004, No. 438 of 25.03.2004, No. 440 of 25.03.2004, No. 461 of 29.03.2004, No. 622 of 22.04.2004, No. 2187 of 23.11.2004, No. 2192 of 24.11.2004, No. 2234 of 02.12.2004, No. 2235 of 02.12.2004, No. 2160 of 22.11.2004, No. 2161 of 22.11.2004, No. 2162 of 22.11.2004, No. 2163 of 22.11.2004, No. 1984 of 26.10.2004, No. 2108 of 28.10.2004, No. 2032 of 29.10.2004, No. 2033 of 29.10.2004, No. 2093 of 09.11.2004, No. 2127 of 17.11.2004, No. 2151 of 22.11.2004, No. 2152 of 22.11.2004, No. 2153 of 22.11.2004, No. 2154 of 22.11.2004, No. 2155 of 22.11.2004, No. 2156 of 22.11.2004, No. 2157 of 22.11.2004, No. 2158 of 22.11.2004, No. 2159 of 22.11.2004, No. 2101 of 10.11.2004, No. 2105 of 11.11.2004, No. 2143 of 19.11.2004, No. 1966 of 22.10.2004, No. 1962 of 21.01.2004, No. 1959 of 21.10.2004, No. 1964 of 22.10.2004, No. 1965 of 22.10.2004, No. 1985 of 26.10.2004, No. 1986 of 26.10.2004, No. 1987 of 26.10.2004, No. 1988 of 26.10.2004, No. 1989 of 26.10.2004, No. 1990 of 26.10.2004, No. 1991 of 26.10.2004,

37 No. 1992 of 26.10.2004, No. 1993 of 26.10.2004, No. 1994 of 26.10.2004, No. 1995 of 26.10.2004, No. 1996 of 26.10.2004, No. 1997 of 26.10.2004, No. 1983 of 26.10.2004, No. 235 of 24.02.2004, No. 257 of 25.02.2004, No. 258 of 25.02.2004, No. 294 of 01.03.2004, No. 312 of 05.03.2004, No. 313 of 05.03.2004, No. 335 of 09.03.2004, No. 336 of 09.03.2004, No. 337 of 09.03.2004, No. 338 of 09.03.2004, No. 341 of 09.03.2004, No. 350 of 10.03.2004, No. 352 of 10.03.2004, No. 333 of 09.03.2004, No. 251 of 25.02.2004, No. 252 of 25.02.2004, No. 253 of 25.02.2004, No. 254 of 25.02.2004, No. 255 of 25.02.2004, No. 256 of 25.02.2004, No. 1181 of 26.06.2004, No. 1093 of 17.06.2004, No. 1167 of 26.06.2004, No. 1168 of 26.06.2004, No. 1169 of 26.06.2004, No. 1170 of 26.06.2004, No. 1171 of 26.06.2004, No. 1172 of 26.06.2004, No. 1173 of 26.06.2004, No. 1174 of 26.06.2004, No. 1175 of 26.06.2004, No. 1176 of 26.06.2004 (in the amount of KM 500,00 – Ivan Perić), No. 1176 of 26.06.2004 (in the amount of KM 500,00 – Zijad Čovčić), No. 1177 of 28.06.2004, No. 941 od28.05.2004, No. 948 of 31.05.2004, No. 952 of 31.05.2004, No. 990 of 03.06.2004, No. 994 of 04.06.2004, No. 997 of 05.06.2004, No. 1047 of 11.06.2004, No. 1043 of 11.06.2004, No. 1046 of 11.06.2004, No. 1096 of 17.06.2004, No. 889 of 26.05.2004, No. 890 of 26.05.2004, No. 891 of 26.05.2004, No. 875 of 25.05.2004, No. 892 of 26.05.2004, No. 909 of 26.05.2004, No. 912 of 26.05.2004, No. 913 of 26.05.2004, No. 848 of 20.05.2004, No. 865 of 24.05.2004, No. 866 of 24.05.2004, No. 872 of 24.05.2004, No. 878 of 26.05.2004, No. 879 of 26.05.2004, No. 880 of 26.05.2004, No. 881 of 26.05.2004, No. 882 of 26.05.2004, No. 883 of 26.05.2004, No. 884 of 26.05.2004, No. 885 of 26.05.2004, No. 886 of 26.05.2004, No. 887 of 26.05.2004, No. 888 of 26.05.2004, No. 771 of 10.05.2004, No. 703 of 11.05.2004, No. 797 of 12.05.2004, No. 804 of 13.05.2004, No. 808 of 13.05.2004, No. 812 of 13.05.2004, No. 846 of 19.05.2004, No. 833 of 18.05.2004, No. 751 of 10.05.2004, No. 752 of 10.05.2004, No. 753 of 10.05.2004, No. 754 of 10.05.2004, No. 755 of 10.05.2004, No. 756 of 10.05.2004, No. 757 of 10.05.2004, No. 758 of 10.05.2004, No. 759 of 10.05.2004, No. 760 of 10.05.2004, No. 761 of 10.05.2004, No. 762 of 10.05.2004, No. 748 of 10.05.2004, No. 589 of 20.04.2004, No. 590 of 20.04.2004, No. 591 of 20.04.2004, No. 592 of 20.04.2004,

38 No. 593 of 20.04.2004, No. 594 of 20.04.2004, No. 595 of 20.04.2004, No. 596 of 20.04.2004, No. 582 of 19.04.2004, No. 598 of 20.04.2004, No. 612 of 20.04.2004, No. 665 of 27.04.2004, No. 703 of 30.04.2004, No. 705 of 30.04.2004, No. 749 of 10.05.2004, No. 750 of 10.05.2004, No. 546 of 12.04.2004, No. 558 of 12.04.2004, No. 575 of 16.04.2004, No. 573 of 16.04.2004, No. 574 of 16.04.2004, No. 583 of 20.04.2004, No. 584 of 20.04.2004, No. 585 of 20.04.2004, No. 586 of 20.04.2004, No. 587 of 20.04.2004, No. 588 of 20.04.2004, No. 501 of 02.04.2004, No. 509 of 05.04.2004, No. 520 of 06.04.2004, No. 530 of 08.04.2004, No. 531 of 08.04.2004, No. 522 of 08.04.2004, No. 537 of 09.04.2004, w/o No. of 09.04.2004, No. 371 of 12.03.2004, No. 370 of 12.03.2004, No. 429 of 24.03.2004, No. 421 of 23.03.2004, No. 280 of 28.02.2004, No. 284 of 28.02.2004, No. 289 of 28.02.2004, No. 26 of 01.04.2004, No. 491 of 02.04.2004, No. 1792 of 06.10.2004, No. 1787 of 04.10.2004, No. 1444 of 20.08.2004 No. 2176 of 22.11.2004.

in the total amount of KM 402,473.00 on which the 30% tax rate in the total amount of KM 120,741.90 was not paid, and

d) Payments earmarked as allowance for religious and New-Year holidays against the Orders to cash office for disbursement, No. 2214 of 30.11.2004 and No. 1620/04 of 17.12.2004 in the total amount of KM 19,649.14 on which the 50% tax rate totaling to KM 9,824.57 was not paid and by doing so the tax payment under Items a), b), c) and d) in the total amount of KM 198,893.52 was evaded, thus damaging the budget of the Federation of BiH for the same amount.

5. In 2005 they made the following payments: a) Payment of the salaries according to the specifications for the payment of salaries for the January-December 2005 period in the amount of KM 431,251.00 on which the 5% tax rate in the total amount of KM 21,562.55 was not paid;

b) Payments of the bonuses and premiums to the professional athletes against the following Orders to cash office for disbursement numbered and dated as under:

No. 215 of 30.11.2005, No. 2358 of 31.12.2005, No. 1785 of 30.09.2005, No. 1621 of 12.09.2005, No. 1657 of 16.09.2005, No. 1863 of 09.10.2005, No. 1849 of 08.10.2005, No. 1827 of 06.10.2005, No. 1826 of 06.10.2005, No. 2359 of 31.12.2005, No. 1825 of 06.10.2005, No. 1560 of 03.09.2005, No. 2006 of 28.10.2005, No. 1237 of 06.07.2005, No. 1273 of 08.07.2005

39 No. 2151 of 30.11.2005.

in the total amount of KM 331,500.00 on which the 30% tax rate totaling to KM 99,450.00 was not paid; c) Payments by virtue of service contracts, temporary and occasional jobs, and other additional payments made against the Orders to cash office for disbursement numbered and dated as under:

No. 463 of 31.03.2005, No. 385 of 16.03.2005, No. 372 of 15.03.2005, No. 371 of 15.03.2005, No. 234 of 18.02.2005, No. 260 of 21.02.2005, No. 332 of 07.03.2005, No. 40 of 13.01.2005, No. 18 of 05.01.2005, No. 20 of 06.01.2005, No. 519 of 06.04.2005, No. 507 of 05.04.2005, No. 508 of 05.04.2005, No. 500 of 04.04.2005, No. 486 of 4.04.2005, No. 469 of 31.03.2005, No. 470 of 31.03.2005, No. 471 of 31.03.2005, No. 472 of 31.03.2005, No. 473 of 31.03.2005, No. 835 of 17.05.2005, No. 836 of 17.05.2005, No. 834 of 17.05.2005, No. 605 of 15.04.2005, No. 604 of 16.04.2005, No. 588 of 14.04.2005, No. 557 of 12.04.2005, No. 545 of 11.04.2005, No. 531 of 08.04.2005, No. 773 of 11.05.2005, No. 774 of 11.05.2005, No. 775 of 11.05.2005, No. 776 of 11.05.2005, No. 777 of 11.05.2005, No. 778 of 11.05.2005, No. 779 of 11.05.2005, No. 780 of 11.05.2005, No. 781 of 11.05.2005, No. 782 of 11.05.2005, No. 783 of 11.05.2005, No. 784 of 11.05.2005, No. 785 of 11.05.2005, No. 721 of 29.04.2005, No. 718 of 29.04.2005, No. 715 of 29.04.2005, No. 716 of 29.04.2005, No. 740 of 05.05.2005, No. 735 of 05.05.2005, No. 755 of 09.05.2005, No. 772 of 11.05.2005, No. 766 of 10.05.2005, No. 786 of 11.05.2005, No. 856 of 18.05.2005, No. 855 of 18.05.2005, No. 877 of 19.05.2005, No. 891 of 20.05.2005, No. 892 of 20.05.2005, No. 942 of 27.05.2005, No. 936 of 27.05.2005, No. 926 of 25.05.2005, No. 670 of 25.04.2005, No. 700 of 28.04.2005, No. 1292 of 13.07.2005, No. 1293 of 13.07.2005, No. 1082 of 15.06.2005, No. 1083 of 15.06.2005, No. 1084 of 15.06.2005, No. 1090 of 16.06.2005, No. 1091 of 16.06.2005, No. 1113 of 20.06.2005, No. 857 of 18.05.2005, No. 858 of 18.05.2005, No. 859 of 18.05.2005, No. 1613 of 09.09.2005, No. 1614 of 09.09.2005, No. 1611 of 09.09.2005, No. 1644 of 15.09.2005, No. 1645 of 15.09.2005, No. 1666 of 16.09.2005, No. 1661 of 16.09.2005, No. 1325 of 19.07.2005, No. 1323 of 19.07.2005, No. 1388 of 02.08.2005, No. 1443 of 12.08.2005, No. 1433 of 10.08.2005, No. 1458 of 17.08.2005, No. 1202 of 01.07.2005,

40 No. 1587 of 07.09.2005, No. 1588 of 07.09.2005, No. 1584 of 07.09.2005, No. 1578 of 06.05.2005, No. 1604 of 09.09.2005, No. 1598 of 09.09.2005, No. 1590 of 08.09.2005, No. 1591 of 08.09.2005, No. 1592 of 08.09.2005, No. 1616 of 09.09.2005, No. 1617 of 09.09.2005, No. 1802 of 04.10.2005, No. 1830 of 06.10.2005, No. 1842 of 07.10.2005, No. 1843 of 07.10.2005, No. 1844 of 07.10.2005, No. 1535 of 01.09.2005, No. 1551 of 02.09.2005, No. 1550 of 02.09.2005, No. 1549 of 02.09.2005, No. 1573 of 05.09.2005, No. 1562 of 03.09.2005, No. 1935 of 18.09.2005, No. 1964 of 24.10.2005, No. 1959 of 21.10.2005, No. 1980 of 27.10.2005, No. 2044 of 02.11.2005, No. 2045 of 02.11.2005, No. 2040 of 02.11.2005, No. 2033 of 01.11.2005, No. 1679 of 19.09.2005, No. 1774 of 30.09.2005, No. 1928 of 18.10.2005, No. 1929 of 18.10.2005, No. 1930 of 18.10.2005, No. 1931 of 18.10.2005, No. 1932 of 18.10.2005, No. 1933 of 18.10.2005, No. 1921 of 18.10.2005, No. 1925 of 18.10.2005, No. 1951 of 21.10.2005, No. 1947 of 20.10.2005, No. 1948 of 20.10.2005, No. 1942 of 19.10.2005, No. 1941 of 19.10.2005, No. 2138 of 23.11.2005, No. 2148 of 30.11.2005, No. 2149 of 30.11.2005, No. 2178 of 06.12.2005, No. 2170 of 05.12.2005, No. 1888 of 14.10.2005, No. 1893 of 14.10.2005, No. 1890 of 14.10.2005, No. 1891 of 14.10.2005, No. 1886 of 14.10.2005, No. 1887 of 14.10.2005, No. 1914 of 17.10.2005, No. 1901 of 17.10.2005, No. 1902 of 17.10.2005, No. 1903 of 17.10.2005, No. 1904 of 17.10.2005, No. 1905 of 17.10.2005, No. 1906 of 17.10.2005, No. 1907 of 17.10.2005, No. 1908 of 17.10.2005, No. 2283 of 23.12.2005, No. 2326 of 30.12.2005, No. 2324 of 30.12.2005, No. 2335 of 30.12.2005, No. 2332 of 30.12.2005, No. 2046 of 02.11.2005, No. 2069 of 08.11.2005, No. 2062 of 07.11.2005, No. 2094 of 11.11.2005, No. 2091 of 11.11.2005, No. 2110 of 17.11.2005, No. 2102 of 15.11.2005, No. 2103 of 15.11.2005, No. 2124 of 18.11.2005, No. 2145 of 30.11.2005, No. 2189 of 07.12.2005, No. 2327 of 30.12.2005, No. 1943 of 19.10.2005, No. 2041 of 02.11.2005, No. 1735 of 27.09.2005, No. 1801 of 04.10.2005, No. 1037 of 14.06.2005, No. 1036 of 14.06.2005, No. 1035 of 14.06.2005, No. 533 of 08.04.2005, No. 2198 of 07.12.2005, No. 2195 of 07.12.2005, No. 2188 of 07.12.2005, No. 2209 of 09.12.2005, No. 2256 of 20.12.2005, No. 2244 of 19.12.2005, No. 2272 of 21.12.2005, No. 2290 of 27.12.2005, No. 2287 of 26.12.2005, 13 Payment Orders in the amount of KM 75,000.00 No. 420 of 22.03.2005, w/o No. of 24.11.2005, No. 2288 of 26.12.2005, No. 2311 of 29.12.2005,

41 No. 2312 of 29.12.2005, No. 2313 of 29.12.2005, No. 2314 of 29.12.2005, No. 2315 of 29.12.2005, No. 2316 of 29.12.2005, No. 2345 of 30.12.2005, No. 2346 of 30.12.2005, No. 2060 of 02.11.2005, No. 2061 of 02.11.2005, No. 2078 of 09.11.2005, No. 2113 of 17.11.2005, No. 2114 of 17.11.2005, No. 2115 of 17.11.2005, No. 1997 of 28.10.2005, No. 1998 of 28.10.2005, No. 1999 of 28.10.2005, No. 2000 of 28.10.2005, No. 2001 of 28.10.2005, No. 2002 of 28.10.2005, No. 2003 of 28.10.2005, No. 2004 of 28.10.2005, No. 2005 of 28.10.2005, No. 2007 of 28.10.2005, No. 2009 of 28.10.2005, No. 2014 of 30.10.2005, No. 2042 of 02.11.2005, No. 2043 of 02.11.2005, No.1985 of 28.10.2005, No. 1986 of 28.10.2005, No. 1987 of 28.10.2005, No. 1988 of 28.10.2005, No. 1989 of 28.10.2005 (in the amount of KM 500.00 - Sulejman Čolaković), No. 1989 of 28.10.2005 (in the amount of KM 500.00 - Mijo Zlatan Jelić), No. 1990 of 28.10.2005, No. 1991 of 28.10.2005, No. 1992 of 28.10.2005, No. 1993 of 28.10.2005, No. 1994 of 28.10.2005, No. 1995 of 28.10.2005, No. 1996 of 28.10.2005, No. 2008 of 28.10.2005, No. 1977 of 27.10.2005, No. 1872 of 10.10.2005, No. 1873 of 10.10.2005, No. 1923 of 18.10.2005, No. 1944 of 19.10.2005, No. 1967 of 24.10.2005, No. 1965 of 24.10.2005, No. 1957 of 21.10.2005, No. 1954 of 21.10.2005, No. 1894 of 14.10.2005, No. 1725 of 26.09.2005, No. 1726 of 26.09.2005, No. 1727 of 26.09.205, No. 1728 of 26.09.2005, No. 1729 of 26.09.2005, No. 1730 of 26.09.2005, No. 1757 of 29.09.2005, No. 1758 of 29.09.2005, No. 1756 of 29.09.2005, No. 1751 of 29.09.2005, No. 1776 of 30.09.2005, No. 1770 of 30.09.2005, No. 1766 of 29.10.2005, No. 1682 of 19.09.2005, No. 1676 of 19.09.2005, No. 1705 of 22.09.2005, No. 1696 of 21.09.2005, No. 1710 of 23.09.2005, No. 1708 of 23.09.2005, No. 1720 of 26.09.2005, No. 1721 of 26.09.2005, No. 1722 of 26.09.2005, No. 1723 of 26.09.2005, No. 1724 of 26.09.2005, No. 1136 of 23.06.2005, No. 1137 of 23.06.2005, No. 1171 of 28.06.2005, No. 1182 of 30.06.2005, No. 1183 of 30.06.2005, No. 1184 of 30.06.2005, No. 1185 of 30.06.2005, No. 1186 of 30.06.2005, No. 1187 of 30.06.2005, No. 1188 of 30.06.2005, No. 1189 of 30.06.2005, No. 1687 of 19.09.2005, No. 1688 of 19.09.2005, No. 1340 of 22.07.2005, No. 1339 of 22.07.2005, No. 1371 of 27.07.2005, No. 1390 of 02.08.2005, No. 1392 of 02.08.2005, No. 1403 of 05.08.2005, No. 1457 of 17.08.2005, No. 1455 of 16.08.2005, No. 1460 of 18.08.2005, No. 1461 of 18.08.2005, No. 1481 of 23.08.2005,

42 No. 1495 of 25.08.2005, No. 1488 of 24.08.2005, No. 1759 of 29.09.2005, No. 1760 of 29.09.2005, No. 1761 of 29.09.2005, No. 1762 of 29.09.2005, No. 1788 of 30.09.2005, No. 1796 of 03.10.2005, No. 1853 of 08.10.2005, No.1581 of 07.09.2005, No. 1582 of 07.09.2005, No. 1583 of 07.09.2005, No. 1593 of 08.09.2005, No. 1640 of 14.09.2005, No. 1653 of 15.09.2005, No. 1654 of 15.09.2005, No. 1265 of 08.07.2005, No. 1266 of 08.07.2005, No. 1267 of 08.07.2005, No. 1268 of 08.07.2005, No. 1269 of 08.07.2005, No. 1270 of 08.07.2005, No. 1271 of 08.07.2005, No. 1272 of 08.07.2005, No. 1283 of 12.07.2005, No. 1019 of 13.06.2005, No. 1026 of 11.06.2005, No. 1025 of 11.06.2005, No. 1022 of 10.06.2005, No. 1080 of 15.06.2005, No. 1214 of 04.07.2005, No. 1215 of 04.07.2005, No. 1216 of 04.07.2005, No. 1241 of 06.07.2005, No. 1239 of 05.07.2005, No. 1257 of 08.07.2005, No. 1227 of 04.07.2005, No. 1258 of 08.07.2005, No. 1259 of 08.07.2005, No. 1260 of 08.07.2005, No. 1261 of 08.07.2005, No. 1262 of 08.07.2005, No. 1263 of 08.07.2005, No. 1264 of 08.07.2005, No. 1280 of 09.07.2005, No. 924 of 25.05.2005, No. 1208 of 01.07.2005, No. 1207 of 01.07.2005, No. 1205 of 01.07.2005, No. 952 of 30.05.2005, No. 1218 of 04.07.2005, No. 1219 of 04.07.2005, No. 1220 of 04.07.2005, No. 1221 of 04.07.2005, No. 1222 of 04.07.2005, No. 1223 of 04.07.2005, No. 1224 of 04.07.2005, No. 1225 of 04.07.2005, No. 1226 of 04.07.2005, No. 946 of 30.05.2005, No. 860 of 18.05.2005, No. 880 of 19.05.2005, No. 904 of 23.05.2005, No. 923 of 25.05.2005, No. 915 of 24.05.2005, No. 913 of 24.05.2005, No. 933 of 27.05.2005, No. 931 of 26.05.2005, No. 930 of 26.05.2005, No. 1100 of 17.06.2005, No. 1099 of 17.06.2005, No. 1110 of 20.06.2005, No. 1109 of 20.06.2005, No. 1121 of 21.06.2005, No. 839 of 17.05.2005, No. 872 of 18.05.2005, No. 871 of 18.05.2005, No. 861 of 18.05.2005, No. 862 of 18.05.2005, No. 863 of 18.05.2005, No. 864 of 18.05.2005, No. 865 of 18.05.2005, No. 866 of 18.05.2005, No. 867 of 18.05.2005, No. 868 of 18.05.2005, No. 869 of 18.05.2005, No. 458 of 31.03.2005, No. 459 of 31.03.2005, No. 457 of 31.03.2005, No. 439 of 30.03.2005, No. 427 of 24.03.2005, No. 417 of 22.03.3005, No. 415 of 21.03.2005, No. 402 of 18.03.2005, No. 422 of 23.03.2005, No. 443 of 30.03.2005, No. 306 of 02.03.2005, No. 287 of 28.02.2005, No. 276 of 24.02.2005, No. 250 of 21.02.2005, No. 239 of 18.01.2005, No. 230 of 17.02.2005, No. 204 of 14.02.2005, No. 171 of 11.02.2005,

43 No. 161 of 08.02.2005, No. 121 of 28.01.2005, No. 108 of 26.01.2005, No. 41 of 14.01.2005, No. 369 of 15.03.2005, No. 367 of 14.03.2005, No. 35 of 12.01.2005, No. 349 of 09.03.2005, No. 345 of 09.03.2005, No. 341 of 08.03.2005, No. 320 of 04.03.2005, No. 391 of 17.03.2005, No. 390 of 17.03.2005, No. 389 of 17.03.2005, No. 388 of 17.03.2005, No. 375 of 15.03.2005, No. 373 of 15.03.2005, No. 315 of 04.03.2005, No. 673 of 26.04.2005, No. 669 of 25.04.2005, No. 698 of 27.04.2005, No. 688 of 27.04.2005, No. 722 of 29.04.2005, No. 739 of 05.05.2005, No. 738 of 05.05.2005, No. 727 of 04.05.2005, No. 754 of 09.05.2005, No. 743 of 06.05.2005, No. 764 of 10.05.2005, No. 765 of 10.05.2005, No. 2100 of 14.11.2005, No. 2141 of 24.11.2005, No. 2140 of 24.11.2005, No. 2130 of 18.11.2005, No. 2157 of 01.12.2005, No. 2179 of 06.12.2005, No. 2177 of 06.12.2005, No. 2160 of 01.12.2005, No. 563 of 12.04.2005, No. 535 of 08.04.2005, No. 526 of 07.04.2005, No. 517 of 06.04.2005, No. 516 of 06.04.2005, No. 501 of 04.04.2005, No. 484 of 02.04.2005, No. 480 of 01.04.2005, No. 308 of 03.03.2005, No. 314 of 04.03.2005, No. 810 of 13.05.2005, No. 810a of 13.05.2005, No. 633 of 20.04.2005, No. 634 of 21.04.2005, No. 608 of 15.04.2005, No. 600 of 15.04.2005, No. 601 of 15.04.2005, No. 602 of 15.04.2005, No. 599 of 14.04.2005, No. 572 of 13.04.2005, No. 565 of 13.04.2005, No. 2252 of 20.12.2005, No. 2274 of 22.12.2005, No. 2275 of 22.12.2005, No. 2279 of 23.12.2005, No. 2303 of 29.12.2005, No. 2304 of 29.12.2005, No. 2305 of 29.12.2005, No. 2306 of 29.12.2005, No. 2307 of 29.12.2005, No. 2308 of 29.12.2005, No. 2309 of 29.12.2005, No. 2310 of 29.12.2005, No. 2215 of 10.12.2005, No. 2208 of 09.12.2005, No. 2257 of 20.12.2005, No. 978 of 02.06.2005, No. 973 of 01.06.2005, No. 974 of 01.06.2005, No. 972 of 01.06.2005, No. 970 of 01.06.2005, No. 992 of 03.06.2005, No. 982 of 02.06.2005, No. 1018 of 09.06.2005, No. 1016 of 07.06.2005, No. 1015 of 07.06.2005, No. 652 of 22.04.2005 and No. 672 of 26.04.2005,

in the total amount of KM 358,851.00 on which the 30% tax rate in the total amount of KM 107,655.30 was not paid, and d) Payments earmarked as allowance for religious and New-Year holidays against the Orders to cash office for disbursement No. 2038 of 02.11.2005 and No. 2277 of 23.12.2005, No. 342 of 08.03.2005, and No. 2344 of 30.12.2004 /rendered as in the original – transl. remark/ in the total mount of KM 12,300.00 on which the 50% tax rate totaling to KM 6,150.00 was not paid and by doing so the tax

44 payment under Items a), b), c) and d) in the total amount of KM 234,817.85 was evaded, thus damaging the budget of the Federation of BiH for the same amount.

6. During the period from 1 January to 30 September 2006 they made the following payments: a) Payment of the salaries according to the specifications for the payment of salaries for the January-September 2006 period in the amount of KM 342,004.00 on which the 5% tax rate in the total amount of KM 17,100.20 was not paid;

b) Payments by virtue of service contracts, temporary and occasional jobs, and other additional payments made against the Orders to cash office for disbursement numbered and dated as under:

No. 108 dated 01.02.2006, No. 162 dated 13.01.2006, No. 208 dated 02.02.2006, No. 212 dated 23.02.2006, No. 248 dated 03.03.2006, No. 246 dated 03.03.2006, No. 245 dated 03.03.2006, No. 269 dated 07.03.2006, No. 274 dated 08.03.2006, No. 282 dated 09.03.2006, No. 437 dated 11.04.2006, No. 436 dated 11.04.2006, No. 434 dated 11.04.2006, No. 526 dated 21.04.2006, No. 546 dated 27.04.2006, No. 30 dated 12.01.2006, No. 29 dated 12.01.2006, No. 61 dated 18.10.2006, No. 97 dated 30.01.2006, No. 92 dated 30.01.2006, No. 107 dated 01.02.2006, No. 109 dated 01.02.2006, No. 790 dated 09.06.2006, No. 789 dated 09.06.2006, No. 798 dated 12.06.2006, No. 867 dated 30.06.2006, No. 871 dated 30.06.2006, No. 872 dated 30.06.2006, No.. 564 dated 03.05.2006, No. 607 dated 05.04.2006, No. 655 dated 11.05.2006, No. 654 dated 11.05.2006, No. 653 dated 11.05.2006, No. 688 dated 15.05.2006, No. 682 dated 15.05.2006, No. 775 dated 08.06.2006, No. 776 dated 08.06.2006, No. 390 dated 03.04.2006, No. 391 dated 03.04.2006, w/o No. dated 29.12.2006 (in the amount of KM 600.00), w/o No. dated 29.12.2006 (in the amount of KM 500.00), w/o No. dated 29.12.2006 (in the amount of KM 1,500.00), w/o No. dated 29.12.2006 (in the amount of KM 300.00), w/o No. dated 06.11.2006 (in the amount of KM 500.00), w/o No. dated 06.11.2006 (in the amount of KM 250.00), w/o No. dated 06.11.2006 (in the amount of KM 200.00), w/o No. of 12.09.2006 (in the amount of KM 100.00 – Edina Alispahić), w/o number dated 12.09.2006 (in the amount of KM 100.00 – Lejla Ražanica), w/o No. dated 12.09.2006 (in the amount of KM 100.00 – Mirela Efendić), w/o No. dated 08.08.2006, w/o No. dated 03.07.2006, w/o No. dated 14.11.2006,

45 w/o No. dated 12.11.2006, w/o No. dated 13.10.2006 (in the amount of KM 200,00), w/o No. dated 13.10.2006 (in the amount of KM 500.00), w/o No. dated 23.10.2006 (in the amount of KM 1,500.00), w/o No. dated 05.12.2006, No. 20 dated 09.01.2006, No. 21 dated 09.01.2006, w/o No. dated 05.12.2006 (in the amount of KM 200.00), w/o No. dated 29.12.2006, No. 457 dated 14.04.2006, No. 458 dated 14.04.2006, No. 454 dated 14.04.2006, No. 464 dated 17.04.2006, No. 473 dated 18.04.2006, No. 520 dated 20.04.2006, No. 523 dated 21.04.2006, No. 536 dated 25.04.2006, No. 552 dated 27.04.2006, No. 544 dated 27.04.2006, No. 136 dated 06.02.2006, No. 135 dated 06.02.2006, No. 134 dated 06.02.2006, No. 133 dated 06.02.2006, No. 132 dated 06.02.2006, No. 131 dated 06.02.2006, No.298 dated 14.03.2006, No. 236 dated 28.02.2006, No. 247 dated 03.03.2006, No. 263 dated 07.03.2006, No. 84 dated 09.03.2006, No. 285 dated 09.03.2006, No. 286 dated 10.03.2006, No. 287 dated 10.03.2006, No. 297 dated 14.03.2006, No. 716 dated 19.05.2006, No. 723 dated 22.05.2006, No.768/06 dated 17.07.2006, No. 846 dated 26.06.2006, No. 845 dated 26.06.2006, No. 574 dated 03.05.2006, No. 573 dated 03.05.2006, No. 608 dated 05.05.2006, No. 616 dated 08.05.2006, No. 680 dated 09.05.2006, No. 697 dated 16.05.2006, No. 710 dated 18.05.2006, No. 711 dated 18.05.2006, w/o No. dated 14.11.2006, w/o No. dated 13.11.2006, w/o No. dated 13.10.2006, w/o No. dated 12.09.2006 (in the amount dated KM 490.00), w/o No. dated 12.09.2006 (in the amount dated KM 630.00), No. 796 dated 12.06.2006, No. 813 dated 16.06.2006, No. 812 dated 16.06.2006, No. 825 dated 19.06.2006, No. 824 dated 19.06.2006, No. 327 dated 21.03.2006, No. 335 dated 23.03.2006, No. 348 dated 24.03.2006, No. 341 dated 24.03.2006, No. 342 dated 24.03.3006, No. 350 dated 25.03.2006, No. 739 dated 31.05.2006, No. 740 dated 31.05.2006, No. 761 dated 05.06.2006, No. 766 dated 06.06.2006, No. 301 dated 15.03.2006, No. 312 dated 17.03.2006, No. 313 dated 17.03.2006, No. 314 dated 17.03.2006, No. 330 dated 21.03.2006, No. 329 dated 21.03.2006, No. 176 dated 15.02.2006, No. 209 dated 22.02.2006, No. 210 dated 22.02.2006, No. 211 dated 22.02.2006, No. 205 dated 22.02.2006, No. 215 dated 23.02.2006, No. 235 dated 28.02.2006, No. 15 dated 06.02.2006, No. 38 dated 12.01.2006, No. 39 dated 12.01.2006, No. 54 dated 17.01.2006, No. 64 dated 18.01.2006, No. 69 dated 19.01.2006, No. 91 dated 27.01.2006, No. 96 dated 30.01.2006, No. 138 dated 06.02.2006, No. 139 dated 06.02.2006, No. 140 dated 06.02.2006, No. 141 dated 06.02.2006, No. 142 dated 06.02.2006,

46 No. 143 dated 06.02.2006, No. 144 dated 06.02.2006, No. 137 dated 06.02.2006, No. 373 dated 29.03.2006, No. 372 dated 29.03.2006, No. 386 dated 31.03.2006, No. 389 dated 03.04.2006, No. 403 dated 04.04.2006, No. 409 dated 05.04.2006, No. 406 dated 05.04.2006, No. 415 dated 06.04.2006, No. 428 dated 07.04.2006,

in the total amount of KM 160,246.00 on which the 30% tax rate in the total amount of KM 48,073.80 was not paid, and

c) Payments earmarked as allowance for religious and New-Year holidays against the Order to cash office for disbursement, No. 276 of 08.03.2006 in the amount of KM 1,650.00 on which the 50% tax rate totaling to KM 825.00 was not paid and by doing so the tax payment on the items listed under Items a), b), and c) in the total amount of KM 65,999.00 was evaded, thus damaging the budget of the Federation of BiH for the same amount, whereupon and with the same intent, contrary to Articles 4 and 28 of the Law on Accounting (FBiH Official Gazette No. 2/95), they failed to calculate, show and record the above payments and evaded taxes in the annual financial statements for the years 2001, 2002, 2003, 2004, 2005 and 2006, nor did they inform the relevant Tax Authority about these liabilities, thus giving false information on the facts having an effect on determination of the amounts of the said taxes.

D) With the intention of having the Football Association of BiH evade the payment of taxes and contributions during the period from 1 January 2001 to 30 September 2006, they failed to calculate, show, report and pay the contributions towards the pension and disability insurance, health insurance, unemployment contributions and natural disasters tax on the payments made and specified in Section C), under 1 - a), b) and c); 2 – a), b) and c); 3 – a), b), c) and d); 4 – a), b), c) and d), and 5 – a), b), c) and d), contrary to Articles 10 and 11 of the Law on Contributions on Salaries, and to the provisions of the Instructions on the Method of Calculating and Paying the Contributions (FBiH Official Gazette No. 37/98, 49/98, 55/00, 57/00 and 2/01), and Article 180 of the Law on the Protection and Rescue of People and Material Goods from Natural and Other Disasters (FBiH Official Gazette No. 39/03) and Items 2 and 3 of the Instructions on Method of Calculating and Paying the Special Tax for Protection from Natural and Other Disasters (FBiH Official Gazette No. 44/04), nor did they report the specified contributions and taxes to the relevant authorities although they were obliged to, and by doing so they did not make the payments of:

1. In 2001: a) Contributions towards the pension and disability insurance at the 24% rate totaling KM 51,331.68; b) Contributions towards the health insurance at the 17% rate totalling KM 45,989.76; and

47 c) Contributions towards the unemployment insurance fund at the 2.5 % rate in the total amount of KM 6,417.46, thus evading the payment of the contributions stated under Items a), b) and c) in the total amount of KM 103,738.90.

2. In 2002: a) Contributions towards the pension and disability insurance at the 24% rate totaling KM 110,012.22; b) Contributions towards the health insurance at the 17% rate totalling to KM 30,577.67, and c) Contributions towards the unemployment insurance fund at the 2.5 % rate in the total amount of KM 12,508.28, thus evading the payment of the contributions stated under Items a), b) and c) in the total amount of KM 153,098.17.

3. In 2003: a) Contributions towards the pension and disability insurance at the 24% rate totaling KM 131,669.32; b) Contributions towards the health insurance at the 17% rate totalling KM 104,828.87; c) Contributions towards the unemployment insurance fund at the 2.5 % rate in the total amount of KM 17,471.48, and d) Disaster and calamity tax at the 0.5% rate in the total amount of KM 686.56, thus evading the payment of the contributions and taxes stated under Items a), b), c) and d) in the total amount of KM 254,656.23.

4. In 2004: a) Contributions towards the pension and disability insurance at the 24% rate totaling to KM 105,960.46; b) Contributions towards the health insurance at the 17% rate totaling to KM 40,230.65; c) Contributions towards the unemployment insurance fund at the 2.5 % rate in the total amount of KM 13,907.41, and d) Disaster and calamity tax at the 0.5% rate in the total amount of KM 1,859.91, thus evading the payment of the contributions and taxes stated under Items a), b), c) and d) in the total amount of KM 161,958.43.

48 5. In 2005:

a) Contributions towards the pension and disability insurance at the 24% rate totaling to KM 118,627.45;

b) Contributions towards the health insurance at the 17% rate totalling to KM 15,576.01;

c) Contributions towards the unemployment insurance fund at the 2.5 % rate in the total amount of KM 15,854.94, and

d) Disaster and calamity tax at the 0.5% rate in the total amount of KM 2,156.26, thus evading the payment of the contributions and taxes stated under Items a), b), c) and d) in the total amount of KM 152,214.66.

6. During the period from 1 January to 30 September 2006:

a) Contributions towards the pension and disability insurance at the 24% rate totaling to KM 99,649.26;

b) Contributions towards the health insurance at the 17% rate totaling to KM 50,658.13;

c) Contributions towards the unemployment insurance fund at the 2.5 % rate in the total amount of KM 12,573.78, and

d) Disaster and calamity tax at the 0.5% rate in the total amount of KM 1,710.02, thus evading the payment of the contributions and taxes stated under Items a), b), c) and d) in the total amount of KM 164,591.19.

Count II of the Indictment

During the period from 1 January 2001 to 31 May 2005, the accused Munib Ušanović, in his capacity of the General Secretary, and Miodrag Kureš, in his capacity of the Secretary for Finances and Marketing until 31 December 2004, and as from 1 January 2005 in the capacity of the Secretary for Finance and Marketing Operations in the Football Association of Bosnia and Herzegovina, by using his official position and failing to perform his official duties, the accused Munib Ušanović, pursuant to Article 44 of the Statute dated 15 April 2000, Article 46 of the Statute dated 21 September 2001 and Article 48 of the Statute of the Football Association of BiH dated 20 September 2003, making him responsible for a lawful performance of all duties within the Secretariat of the Football Association of BiH covering also the material and financial transactions, while the accused Miodrag Kureš, pursuant to Article 7a) of the Book of Rules on the systematization of work posts and descriptions of jobs and duties within the Secretariat of the Football Association of BiH dated 29 January 1997, and Article 16 of the Book of Rules on the systematization of work posts and

49 descriptions of jobs and work duties of the General Secretary of the Football Association of Bosnia and Herzegovina dated 25 January 2005, which make him responsible for prompt and lawful financial operations, with the intent to obtain an illegal property gain for themselves and other persons known to them, knowing that the cashier's operations within the Football Association of BiH are not performed in accordance with the prescribed procedures, that is, that they are performed in contravention of Article 2, paragraph 2 of the Law on Financial Operations which provides the obligation to enact the by-laws establishing the cash-office operations procedures under which the same person shall not be allowed to perform the cashier's and financial department manager's duties, and contrary to the Decree on cash payments (RBiH Official Gazette No. 11/95 and 26/95), that is, without the cashier's mediation and signature, as provided for in Article 7b) of the Book of Rules on the systematization of work posts and the description of jobs and duties within the Secretariat of the Football Association of BiH dated 29 January 1997, and that the accused Miodrag Kureš manages the cash, by doing so they withdrew and took for themselves the cash from the cash office of the Football Association of BiH without a valid basis and documentation, specifically:

1. On 5 April 2001, the amount of KM 50,000.00 – in order to conceal it, they made out the Payment Order No. 120 dated 5 April 2001 in the above amount, making the note in it 'Cash withdrawn – premiums“, signed by the accused Ušanović under the heading „Approved by“, as well as the Payment Order No. 398 dated 5 April 2001 that does not bear any signature under the headings „Ordered by“, „Controlled by“, „Approved by“, „Cash Office“, “Book-entry made by“, and „Received by“, whereupon the accused Kureš made the Cashier’s Report No. 31 for the period from 4 April to 5 April 2001, and signed under the heading „Controlled by“, without any valid documents;

2. On 11 May 2001, the amount of KM 39,200.00 – in order to conceal it, the accused Kureš made the Cashier’s Report No. 42 dated 11 May 2001, which does not carry any signature under the headings “Controlled by“ and “Cashier“ and without having the relevant Payment Order and other valid documents, as well as the Entry Order No. 102/040 which was signed and validated by the accused Kureš;

3. On 26 November 2001, the amount of KM 29,000.00 – in order to conceal it, they made out the Payment Order in this amount, No. 322 dated 26 November 2001, wherein the accused Ušanović affixed his signature under the heading „Approved by“, while the accused Kureš signed it under the heading “Received by“, as well as the Cashier's Report for the period from 22 to 26 November 2001, wherein Item 23 states that the payment was made on the basis of the Payment Order No. 1531; the accused Kureš made this Report, which he signed under the heading “Controlled by“, and the Entry Order No. 102/103 as well.

Count III of the Indictment

When preparing the annual financial statements of the Football Association of BiH for the years 2001 and 2002, and submitting them to the relevant Tax Authority, in performing his duties specified in Count I, by using his official position and failing to perform his official duty, the accused Munib Ušanović, pursuant to Article 44 of the Statute dated 15 April 2000 and Article 46 of the Statute of the Football Association of BiH dated 21 September 2001,

50 making him responsible for a lawful performance of all duties within the Secretariat of the Football Association of BiH including also the material and financial transactions, while the accused Miodrag Kureš, pursuant to Article 7a) of the Book of Rules on the systematization of work posts and descriptions of jobs and work duties within the Secretariat of the Football Association of BiH dated 29 January 1997, the provisions of which make him responsible for prompt and lawful financial transactions, with the intent to obtain an illegal property gain for other persons known to them, for whom the ledger and sub-ledger records for 2001 and 2002 showed the claims for unreturned advance payments for travel expenses and other allowances, failing to state these claims in the annual balance sheets for 2001 and 2002 although these advance payments were not justified or paid back, and they reduced these claims to the “zero”, whereby

1. They failed to state in the annual balance sheet for 2001 the claims for non-returned advance payments made towards the travel expenses in 2001, which were shown for a large number of persons in the ledger and subledger records in the total amount of KM 37,030.00, although they knew that these claims were not justified or returned, in which way they obtained the gain for these persons in the above amount and damaged the Football Association for the same amount, and

2. They failed to state in the annual balance sheet for 2002 the claims for non-returned advance payments made towards the travel expenses in 2002, which were shown for a large number of persons in the ledger and subledger records in the total amount of KM 68,983.00, although they knew that these claims were not justified or returned, in which way they obtained the gain for these persons in the above amount and damaged the Football Association for the same amount.

By doing so they would have committed:

- through the actions described in detail in Count I under C) and D) of the Operative Part hereof, the continued criminal offence of Tax Evasion referred to in Article 273, paragraph 3, as read with paragraph 1 of the CC FBiH, all in conjunction with Articles 29 and 54 of the CC BiH;

- through the actions described in detail in Count II, Sections 1, 2 and 3 of the Operative Part, and the actions described in detail in Count III, Sections 1 and 2 of the Operative Part hereof, the continued criminal offence of Abuse of Office or Official Authority referred to in Article 383, paragraph 3, as read with paragraph 1 of the CC FBiH, all in conjunction with Articles 29 and 54 of the CC BiH.

Pursuant to Article 189, paragraph 1 of the Criminal Procedure Code of BiH (the CPC BiH), the costs of the criminal proceedings referred to in Article 185, paragraph 2, Items a) through f) and the necessary expenditures of the Accused as well as the necessary expenditures and remuneration of the Defense Counsel, insofar as it concerns the part where the Accused are acquitted of the charges, shall be paid from the Court's budget funds.

51 R e a s o n i n g

On 17 December 2007, the Prosecutor's Office of Bosnia and Herzegovina filed the indictment against Munib Ušanović and Miodrag Kureš, under KT-390/06, accusing them of the criminal offence of Tax Evasion, under Article 210(2), as read with paragraph 1 of the CC BiH, as read with Article 29 of the CC BiH, of the continued criminal offense of Tax Evasion under Article 273(3), as read with Article 1 of the CC BiH, as read with Article 29 and 54 of the CC BiH and the continued criminal offense of Abuse of Office or Official Authority under Article 220(3), as read with paragraph 1 of the CC BiH, all as read with Article 29 and 54 of the CC BiH. The Court of BiH confirmed the abovementioned indictment on 24 December 2007.

On 6 November 2009, before delivering its closing argument, the Prosecutor’s Office specified the abovementioned indictment by changing the legal qualification pertaining to the actions described under Count II (1 through 20), and Count III (subsections 1 and 2) in the operative part of the Indictment. Therefore, by carrying out the abovementioned actions, the accused committed the continued criminal offense of Abuse of Office or Official Authority, under Article 383(3), as read with Article 1 of the CC of the Federation of BiH, instead of the legal qualification of the continued criminal offense of Abuse of Office of Official Authority under Article 220(3), as read with Article 1 CC BiH.

At the Plea Hearing held on 10 January 2008, the accused Munib Ušanović and Miodrag Kureš pleaded not guilty to the criminal offences as charged by the Prosecutor’s Office, so the case was sent to the Trail Panel for the scheduling of the main trial.

In the course of the main trial there was a change in the structure of the Court Panel taking place during the Defense case, due to the deaths of two judges – the Presiding Judge and a Panel member. For this reason, a decision was made not to present anew the evidence that has been presented up to that point, pursuant to Article 251(3) of the CPC BiH, with the consent of the parties and the defense counsels for the accused. Instead, the decision was made to provide the new Presiding Judge and the Panel Member with audio and video recording of the statements of the witnesses examined up to that point, and have the new Presiding Judge and the Panel Member read and review the substantive documents, after which the evidentiary procedure could resume.

Opening statement of the Prosecutor’s Office of BiH

The main trial in this case started with the reading of the Indictment and the opening statements on 27 March 2007. In his opening statement, the Prosecutor’s Office said that they would prove the guilt of the accused, as indicated under subsection 1, under A), of the Indictment exclusively with documentary evidence and the expert analysis by a financial expert witness, emphasizing that the issue of this particular subsection is that the tax return was not filed or settled, which means that the tax was not paid, which follows from the annual balance sheets and the reports by the relevant authorities, all of which the Prosecutor’s Office will present. The Prosecutor stressed that the blanket rule relevant to this particular subsection of the indictment (covering the period from 1 January 2005 to 31 December 2005) is the Law on the Turnover Tax on Goods and Services in BiH, followed

52 by the pertinent Rule on the application of this law, as a by-law that regulates in more detail the manner of tax payment and the tax rates.

As regards Count I B) of the indictment, the Prosecutor’s Office submitted that the only difference in comparison to the previous subsection is that in this particular case the tax revenue would go to the budget of the Federation of BiH, unlike the previous subsection, where the revenue would go the budget of Bosnia and Herzegovina. The Prosecutor’s Office submitted that the offences under Count I, B) of the Indictment pertain to the period of time between 1 January 2001 and 31 December 2004, so the offences under this subsection of the Indictment qualify as the continued criminal offense of Tax Evasion, under Article 273(3), as read with Paragraph 1 of the CC BiH, all as read with Article 29 and 54 of the CC BiH.

The Prosecutor then asserted that Count I C) of the indictment also pertains to the unreported, uncalculated and unpaid taxes, specifically the payroll tax, tax on remuneration and cash awards/premiums disbursed to professional athletes, temporary service contract payment tax, and the religious and New Year’s holidays payment tax, covering the period of time between 1 January 2001 and 30 September 2006.

As regards Count I D) of the indictment, the Prosecutor submitted that the relevant blanket rules in this particular case are as follows: the Law on contributions on salaries, the Instruction on the way of calculating and paying contributions, the Law on the rescuing and protection of people and material goods from natural and other disasters, and the Instruction on the way of calculating the payment of special tax for the protection from natural and other disasters. Also, the Prosecutor submitted that in addition to the abovementioned blanket rules, there are by-laws that clearly indicate who should be in charge of calculating the tax, at which rate the tax should be calculated and in which way this should be done. The Prosecutor also submitted that the Prosecutor’s Office intends to adduce explicitly physical evidence, in addition to hearing the financial expert witness.

When it comes to Count II of the Indictment, the Prosecutor submitted that all the documentary evidence that the Prosecutor’s Office intended to adduce has been presented in the indictment, which the Prosecutor believes is sufficient to shows that certain amounts of money in certain instances were paid two times. In other words, there were two payments made on one single basis. Besides, the Prosecutor submitted that there were cases of payments being made through current accounts, with the agency of Volksbank, while the amounts are shown on the cashier reports as if the payments were made in cash. Also, the Prosecutor submitted that not a single KM was paid through regular cashier operations. Instead, all the disbursements were made outside the cash office. The Prosecutor announced the hearing of some witnesses in that regard, and stressed that the point is that the accused had cash at their disposal, so the accused Ušanović mostly approved the payments, while the accused Kurteš carried them out. Furthermore, the Prosecutor explained that the money was paid from the cashier’s office. In other words, money was taken out from the cashier’s office but it cannot be traced, as there is no evidence how it was used, and it was not returned. The Prosecutor’s Office announced it would hear a financial expert witness in regard to this subsection too.

53 In the end, as regards Count III of the Indictment, the Prosecutor submitted that every legal subject that keeps financial documents should keep the so called ledger and sub-ledger records, which the Football Association of BiH (FA BiH) was doing during 2001 and 2002, so these records contain the names of persons who were receiving the advance payments for business trips, but they were not accounting for the expenses, so they ought to justify the advance payment they received. The Prosecutor submitted that there were no unreturned advanced payments registered in the annual balance sheet, or in other words they are registered in the ledger and sub-ledger records, but not in the annual balance sheets for 2001 and 2002.

Opening statement of the Defense

In his opening statement, the defense counsel for the accused, attorney Žarko Bulić, submitted that the Indictment is a result of an uncritical acceptance of the report issued by Kerima Prašljivić, the financial expert witness engaged by the Prosecutor’s Office BiH. The report contains too many deficiencies to be a credible foundation for a grounded suspicion to file the indictment.

The defense counsel submitted that the criminal offense itself, under Count I A) of the Indictment (Article 210 of the CC BiH) does fall within the subject-matter jurisdiction of the Court of BiH, but the same is not applicable to the rest of the Indictment. The Defense Counsel said that subcounts A) and B) of Count I of the Indictment lists all service users of the FA BiH, which is an erroneous conclusion, because all the invoices pertain to the marketing and sponsor-related services, and the FA BiH is neither a manufacturing nor a trading organization so that someone could purchase their goods. With this in mind, the defense counsel submitted that the financial expert witness engaged by the Prosecutor’s Office failed to take into account Articles 5, 18, 12 and 13 of the Law on Turnover Tax on Goods and Services of the Federation of BiH, in terms of weather or not the abovementioned transactions should be subject to tax payment, defining the type of service, the payments regime and weather or not there is a tax payment obligation, and establishing who the taxpayer should be. The defense counsel also submitted that the expert witness for the Prosecutor’s Office of BiH neglected the abovementioned provisions of the Law when defining the type of services in question. In other words, she neglected the fact that it was written on the invoices that the turnover tax on goods and services is not included

As regards Count 1 C) of the Indictment, the defense counsel said that this subsection incriminates the failure to pay the tax on additional earnings, payroll tax, and bonus earnings and remunerations for football players, as well as saying that the expert witness report does not indicate the rule based on which the FA BiH should pay the tax in the amount of 30% for the cash awards paid to the football players, whereby he concluded that these bonus payments cannot be treated as additional earnings, although they were treated as such in the expert report. When it comes to the temporary service contract, the defense counsel asserted that it is not clear what the legal grounds for establishing who the taxpayer is supposed to be. He claimed that the submission of the Prosecutor’s Office that the taxes were not reported, calculated or tax returns filed is untrue. He said that the taxes on salaries and all other earnings were registered and reported to the tax inspection but were not paid, and this was so not because it was done on purpose, but because there were no funds for making the payments.

The defense counsel particularly emphasizes that the documents of the FA BiH have been seized on several occasions, there are receipts showing exactly what was seized and included all the attachments, but later on the expert witness for the Prosecutor’s Office of BiH did not show the attachments, which is crucial in regard to the incriminated actions under Count II of the indictment. The defense counsel also submits that the very qualification of the criminal offense of Abuse of Office or Official Authority is not supported by the CC BiH, given that none of the accused is an official person, or a functionary at the BiH institutions. In addition, one should take into account the fact that the FA BiH is a civic legal entity because it was registered as a civic organization, pursuant to the laws on civic organizations. This is why an employee of the FA BiH does not have the capacity required for the qualification of the criminal offence of Abuse of Office or Official Authority.

The defense counsel also submitted that they find it strange that the Prosecutor’s Office should define the incriminating actions under Count III of the Indictment as the criminal offense of Abuse of Office or Official Authority, under Article 220(3) of the CC of Bosnia and Herzegovina, given that the incriminating actions date back to 2001 and 2002. Therefore, the Criminal Code of BiH has been used retroactively, before it existed, which is contrary to Article 7 of the European Convention on Human Rights. The defense counsel said there is no deadline for justifying advance payments, and due to the nature of the functioning of the FA BiH there could have been some unjustified advance payments, but the fact is that all of them were entered into the ledger records as liabilities. In view of the above, the defense counsel submits that the abovementioned actions might possibly qualify only as the criminal offense of Unconscientious Conduct of Business, providing they caused any damage at all, but the abuse and appropriation of money in this particular case is out of question.

In the closing part of his opening statement, the defense counsel said that the report made by the expert witness appointed by the Prosecutor’s Office is contrary to the positive legislation and the blanket rules that the Prosecutor’s Office invoked in its opening statement, especially in regard to the marketing services, because the 1995 Law on Turnover Tax on Goods and Services, which was in effect until 1 January 2005, stipulates that the it was the users of services, and not the FA BiH, who were the taxpayers, because at the end of the day it is the end user that bears the tax burden, yet the Indictment charges the accused.

EVIDENCE FOR THE PROSECUTION

As a part of the evidentiary procedure, ample evidence was presented before the Court of BiH, both by the Prosecutor’s Office and the Defense. The Prosecutor’s Office heard the following witnesses at the main trial: Ahmet Pašalić, Fuad Kečo, Alma Blekić, Edib Jerlagić, Medžid Gvozden, Nedžad Kulaš, Radomir Ćosović, Marko Bilić and Dragan Muminović, while Kerima Prašljivić, financial expert witness, and Esad Bilić, graphology expert witness, were heard as expert witnesses, and their expert witness reports were filed into the case records as Prosecution exhibits, specifically the Expert Report of Kerima Prašljivić, dated 12 November 2007, Supplement to the abovementioned Expert Report dated 23 April 2008, and the Graphology and Traseology Expert Report of the hand-written

55 finance and book-keeping documents of the FA BiH, provided by expert witness Esad Bilić on 7 December 2007.

Also, a voluminous material documentation of the Prosecutor’s Office of BiH pertaining to FA BiH finances was filed into the case records by placing the filing folders in a chronological order (by year), and it includes documents like receipts, cash orders, cashier’s reports, salary statements etc. Neither the parties nor the defense counsel objected to this kind of admission of evidence. For this reason, the Court obtained the approval from the parties and the defense counsel and filed the material documentation into the court records in the manner described above, based on the fact that it would be time-consuming to present each single document separately, guided by the principle of judicial economy and effectiveness. Hence, the documents were filed in the following manner in the filing folders:

1 Filing folder No. I-A (1-118/2005):

1. No. 01/05 dated 24 January 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 1.000.00, 2. No. 02/05 dated 24 January 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of 3,000.00 KM, 3. No. 19/05 dated 8 February 2005, buyer Javni RTV servis BiH, in the amount of KM 10,757.00, 4. No. 21/05 dated 22 February 2005, buyer Volksbank BiH dd Sarajevo, in the amount of KM 45,000.00, 5. No. 22/05 dated 22 February 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 1,000.00, 6. No. 23/05 dated 22 February 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 3,000.00, 7. No. 27/05 dated 24 March 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 3,000.00, 8. No. 28/05 dated 24 March 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 1,000.00, 9. No. 34/05 dated 7 April 2005, buyer Union banka dd Sarajevo, in the amount of KM 4,000.00, 10. No. 35/05 dated 7 April 2005, buyer Coca Cola doo Hadžići, in the amount of KM 3,850.00, 11. No. 36/05 dated 7 April 2005, buyer Wink sport doo Sarajevo, in the amount of KM 3,300.00, 12. No. 37/05 dated 7 April 2005, buyer Wink sport doo Sarajevo, in the amount of KM 1,100.00, 13. No. 38/05 dated 7 April 2005, buyer Sarajevski kiseljak Kiseljak, in the amount of KM 2,200.00, 14. No. 40/05 dated 7 April 2005, buyer IAM doo Sarajevo, in the amount of KM 6,050.00, 15. No. 41/05 dated 29 April 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 3,200.00, 16. No. 42/05 dated 29 April 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 1,200.00, 17. No. 44/05 dated 11 May 2005, buyer Javni RTV servis BiH, in the amount of KM 22,000.00, 18. No. 45/05 dated 11 May 2005, buyer Javni RTV servis BiH, in the amount of KM 5,500.00, 19. No 46/05 dated 11 May 2005, buyer Javni RTV servis BiH, in the amount of KM 13,200.00, 20. No. 47/05 dated 11 May 2005, buyer Javni RTV servis BiH, in the amount of KM 4,004.00,

56 21. No. 63/05 dated 16 May 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 1,200.00, 22. No. 64/05 dated 16 May 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 3,200.00, 23. No. 49/05 dated 17 May 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 1,200.00, 24. No. 50/05 dated 17 May 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 3,200.00, 25. No. 54/05 dated 25 May 2005, buyer Mepas doo Široki Brijeg, in the amount of KM 5,000.00, 26. No. 55/05 dated 25 May 2005, buyer Feal doo Široki Brijeg, in the amount of KM 4,000.00, 27. No. 56/05 dated 25 May 2005, buyer Podravka doo Široki Brijeg, in the amount of KM 4,000.00, 28. No. 57/05 dated 25 May 2005, buyer ABS banka dd Sarajevo, in the amount of KM 2,000.00, 29. No. 58/05 dated 25 May 2005, buyer Stela medija doo Mostar, in the amount of KM 2,255.00, 30. No. 59/05 dated 25 May 2005, buyer Brajlović doo Sarajevo, in the amount of KM 1,000.00, 31. No. 60/05 dated 25 May 2005, buyer Siemens BiH Sarajevo, in the amount of KM 1,000.00, 32. No. 61/05 dated 31 May 2005, buyer Union bank dd Sarajevo, in the amount of KM 4,000.00, 33. No. 62/05 dated 31 May 2005, buyer Union bank dd Sarajevo, in the amount of KM 4,000.00, 34. No. 65/05 dated 27 June 2005, buyer Polet dd Sarajevo, in the amount of KM 6,600.00, 35. No. 84/05 dated 19 August 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 3,200.00, 36. No. 85/05 dated 19 August 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 1,200.00, 37. No. 86/05 dated 19 August 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 3,200.00, 38. No. 87/05 dated 19 August 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 1,200.00, 39. No. 88/05 dated 24 August 2005, buyer Estonian Football Association, in the amount of KM 9,779.00, 40. No. 95/05 dated 29 August 2005, buyer UTD „Best“ doo, in the amount of KM 1,500.00, 41. No. 96/05 dated 29 August 2005, buyer UTD „Best“ doo, in the amount of KM 1,500.00, 42. No. 100/05 dated 29 August 2005, buyer OAD „Avtovaz“ za BiH Lada Auto Banja Luka, in the amount of KM 2,000.00, 43. No. 103/05 dated 31 August 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of 1 KM,210.00, 44. No. 109/05 dated 9 September 2005, buyer JP BH Pošta Sarajevo, in the amount of KM 5,390.00, 45. No. 110/05 dated 9 September 2005, buyer Stela medija Mostar, in the amount of KM 4,581.50, 46. No. 111/05 dated 9 September 2005, buyer Wink sport doo Sarajevo, in the amount of KM 2,200.00, 47. No. 112/05 dated 9 September 2005, buyer Wink sport doo Sarajevo in the amount of KM 2,200.00, 48. No. 113/05 dated 9 September 2005, buyer VGT osiguranje Visoko, in the amount of KM 2,750.00, 49. No. 114/05 dated 9 September 2005, buyer Sarajevski kiseljak Kiseljak, in the amount of KM 2,200.00,

57 50. No. 115/05 dated 15 September 2005, buyer VGT osiguranje Visoko, in the amount of KM 2,750.00, 51. No. 116/05 dated 15 September 2005, buyer VGT osiguranje Visoko, in the amount of KM 2,750.00, 52. No. 117/05 dated 15 September 2005, buyer A-Rotopres doo Sarajevo, in the amount of KM 2,200.00, 53. No. 118/05 dated 15 September 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 3,200.00, 54. No. 119/05 dated 15 September 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 1,200.00, 55. No. 133/05 dated 14 October 2005, buyer Stela medija Mostar, in the amount of KM 4,207.50, 56. No. 134/05 dated 14 October 2005, buyer JP BH Pošta, in the amount of KM 4,500.00, 57. No. 135/05 dated 14 October 2005, buyer VGT osiguranje Visoko, in the amount of KM 2,200.00, 58. No. 136/05 dated 14 October 2005, buyer Wink sport doo Sarajevo, in the amount of KM 1,650.00, 59. No. 137/05 dated 14 October 2005, buyer ProCredit banka Sarajevo, in the amount of KM 7,040.00, 60. No. 138/05 dated 14 October 2005, buyer Sarajevo Osiguranje Sarajevo, in the amount of KM 39,600.00, 61. No. 139/05 dated 17 October 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 3,200.00, 62. No. 140/05 dated 17 October 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 1,200.00, 63. No. 142/05 dated 28 October 2005, buyer Javni RTV servis BiH, in the amount of KM 22,000.00, 64. No. 143/05 dated 28 October 2005, buyer Javni RTV servis BiH, in the amount of KM 5720,00, 65. No. 144/05 dated 22 November 2005, buyer Javni RTV servis BiH, in the amount of KM 5,280.00, 66. No. 145/05 dated 22 November 2005, buyer Javni RTV servis BiH, in the amount of KM 2,2000.00 67. No. 146/05 dated 22 November 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 1,200.00, 68. No. 147/05 dated 22 November 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 3,200.00, 69. No. 148/05 dated 21 December 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 3,200.00, 70. No. 149/05 dated 21 December 2005, buyer Eronet, Pokretne komunikacije doo Mostar, in the amount of KM 1,200.00, 71. No. 150/05 dated 21 December 2005, buyer A-Rotopres Sarajevo, in the amount of KM 2200,00, 72. No. 151/05 dated 21 December 2005, buyer Polet Sarajevo, in the amount of KM 5,400.00, 73. No. 152/05 dated 21 December 2005, buyer Volksbanka BiH dd Sarajevo, in the amount of KM 30000,00, 74. No. 153/05 dated 21 December 2005, buyer Sarajevo Osiguranje, in the amount of KM 13,200.00, 75. No. 154/05 dated 21 December 2005, buyer IAM doo Sarajevo, in the amount of KM 4,950.00, 76. No. 156/05 dated 31 December 2005, buyer Air Bosna Sarajevo, in the amount of KM 21,660.00,

58 77. No. 157/05 dated 31 December 2005, buyer VGT osiguranje Visoko, in the amount of KM 6,700.00, 78. No. 159/05 dated 31 December 2005, buyer Rafinerija ulja Modriča, in the amount of KM 52,800.00, 79. No. 160/05 dated 31 December 2005, buyer Sarajevski kiseljak Sarajevo, in the amount of KM 1,650.00, 80. No. 161/05 dated 31 December 2005, buyer Sarajevski kiseljak Sarajevo, in the amount of KM 1,100.00, 81. No. 162/05 dated 31 December 2005, buyer Sarajevski kiseljak Sarajevo, in the amount of KM 550.00, 82. No. 163/05 dated 31 December 2005, buyer Sarajevski kiseljak Sarajevo, in the amount of KM 550.00, 83. No. 51/05 dated 26 April 2005, buyer Lutrija BiH, in the amount of KM 273,93, 84. No. 70/05 dated 27 May 2005, buyer Lutrija BiH Sarajevo, in the amount of KM 3,377.37, 85. No. 170/05 dated 29 December 2005, buyer Lutrija BiH Sarajevo, in the amount of KM 7,849.69, 86. No. 20/05 dated 10 December 2005, buyer Međunarodni forum Bosna, in the amount of KM 11,8814.00, 87. No. 67/05 dated 11 July 2005, buyer Međunarodni forum Bosna, in the amount of KM 34,380.00, 88. No. 214/05 dated 18 May 2005, gate receipts - tickets purchased by citizens, in the amount of KM 7,630.00, 89. No. 25/05 dated 18 March 2005, buyer Best Travnik, in the amount of KM 500.00, 90. No. 29/05 dated 28 March 2005, buyer Sarajevski kiseljak Kiseljak, in the amount of KM 200.00, 91. No. 30/05 dated 29 March 2005, buyer CSR Sarajevo, in the amount of KM 400.00, 92. No. 31/05 dated 30 March 2005, buyer CSR Sarajevo, in the amount of KM 400.00, 93. No. 32/05 dated 30 March 2005, buyer Sarajevo Osiguranje Sarajevo, in the amount of KM 300.00, 94. No. 33/05 dated 21 March 2005, buyer Centrotrans Sarajevo, in the amount of KM 29,190.00 (Agreement signed between the Football Association of BiH and Centrotrans Sarajevo), 95. No. 89/05 dated 26 August 2005, buyer Krupa turist Bosanska Krupa, in the amount of KM 1,050.00, 96. No. 90/05 dated 29 August 2005, buyer Elke tours Lukavac, in the amount of KM 570.00, 97. No. 91/05 dated 29 August 2005, buyer Almex turs Cazin, in the amount of KM 750.00, 98. No. 92/05 dated 29 August 2005, buyer Čektalo promet Sapna, in the amount of KM 550.00, 99. No. 93/05 dated 29 August 2005, buyer Sarajevski kiseljak Kiseljak, in the amount of KM 400.00, 100. No. 94/05 dated 29 August 2005, buyer UTD Best doo, in the amount of KM 100.00, 101. No. 97/05 dated 29 August 2005, buyer Turistička agencija „Lari tours“, in the amount of KM 900.00, 102. No. 101/05 dated 31 August 2005, buyer Lutrija BiH, in the amount of KM 200.00, 103. No. 102/05 dated 31 August 2005, buyer Nogometni Savez Tuzlanskog Kantona, in the amount of KM 600.00, 104. No. 103/05 dated 31 August 2005, buyer Agencija „Medija M“, in the amount of KM 200.00; 105. No. 105/05 dated 31 August 2005, buyer Agencija „BIGA“, in the amount of KM 200.00, 106. No. 106/05 dated 31 August 2005, buyer NK Podgrmeč Sanski Most, in the amount of KM 375.00, 107. No. 416 dated 3 September 2005, No. 417 dated 3 September 2005, No. 418 dated 3 September 2005, No. 419 dated 3 September 2005, No. 414 dated 3 September 2005, No.

59 415 dated 2 September 2005, No. 401 dated 31 August 2005, No. 402 dated 31 August 2005, No. 403 dated 31 August 2005, No. 404 dated 31 August 2005, No. 400 dated 30 August 2005, No. 397 dated 30 August 2005, No. 398 dated 30 August 2005, No. 399 dated 30 August 2005, No. 463 dated 5 October 2005, No. 420 dated 3 August 2005, No. 421 dated 4 September 2005, No. 422 dated 4 September 2005, No. 469 dated 7 October 2005, No. 467 dated 6 October 2005, No. 472 dated 8 October 2005, No. 471 dated 8 October 2005, No. 468 dated 7 October 2005, No. 478 dated 9 October 2005, dated 477 dated 9 October 2005, No. 474 dated 9 October 2005, No. 466 dated 6 October 2005, gate receipts - tickets purchased by citizens, in the amount of KM 69237,00, 108. No. 120/05 dated 15 September 2005, buyer Sportfive Hamburg Germany, in the amount of KM 1,955.83, 109. No. 122/05 dated 26 September 2005, buyer NK Čelik Zenica, in the amount of KM 2,000.00, 110. No. 123/05 dated 3 October 2005, buyer Kolosseum Tuzla, in the amount of KM 400.00, 111. No. 124/05 dated 4 October 2005, buyer GDD Polet Tuzla, in the amount of KM 400.00, 112. No. 125/05 dated 4 October 2005, buyer DOO Čektalo promet Vitinica, in the amount of KM 550.00, 113. No. 126/05 dated 5 October 2005, buyer SV – RSA Ljubljana, Slovenija, in the amount of KM 300.00, 114. No. 127/05 dated 6 October 2005, buyer NS ZE-DO Kantona, in the amount of KM 550.00, 115. No. 128/05 dated 6 October 2005, buyer Elketours Lukavac, in the amount of KM 550.00, 116. No. 129/05 dated 6 October 2005, buyer NK /Soccer Club/ Ilijaš, in the amount of KM 250.00, 117. No. 130/05 dated 7 October 2005, buyer NK Čelik, in the amount of KM 500.00 118. No. 314 dated 1 August 2005, No. 330 dated 4 August 2005, No. 262 dated 28 June 2005, No. 267 dated 29 June 2005, No. 249 dated 16 June 2005, No. 234 dated 3 June 2005, No. 215 dated 18 May 2005, No. 201 dated 16 May 2005, No. 181 dated 29 April 2005, No. 177 dated 28 April 2005, No. 157 dated 14 April 2005, No. 98 dated 14 March 2005, No. 102 dated 15 March 2005, No. 86 dated 8 March 2005, No. 93 dated 10 March 2005, No. 117 dated 21 March 2005, No. 135 dated 31 March 2005, No. 68 i 67 dated 23 February 2005, No. 58 dated 15 February 2005, No. 80 dated 4 March 2005, No. 24 dated 15 January 2005, No. 14 dated 10 November 2005, No. 16 dated 11 January 2005, No. 13 dated 7 January 2005, 12 dated 6 January 2005, No. 48 dated 4 February 2005 (gate and sports kit receipts), in the amount of KM 4,270.00.

2 Filing folder No. I-B (1-28/2001):

1. for Receipt No 09/001 dated 9 January 2001, buyer Fabrika Duhana Sarajevo, in the amount of KM 20,000.00, 2. Receipt No. 66/001 dated 20 May 2001, buyer Sarajevo osiguranje, in the amount of KM 20,000.00, 3. Receipt No. 21/01 dated 5 February 2001, buyer Lutrija BiH, in the amount of KM 9,035.15, 4. Receipt No. 30/01 dated 16 February 2001, buyer Lutrija BiH, in the amount of KM 9,113.44, 5. Receipt No. 48/01 dated 15 March 2001, buyer Lutrija BiH, in the amount of KM 13,953.13, 6. Receipt No. 73/01 dated 23 April 2001, buyer Lutrija BiH, in the amount of KM 13,779.75,

60 7. Receipt No. 82/01 dated 9 May 2001, buyer Lutrija BiH, in the amount of KM 12,587.15, 8. Receipt No. 51/01 dated 12 February 200, buyer Forum Bosna Sarajevo, in the amount of KM 28,000.00, 9. Receipt No. 340 dated 26 March 2001, citizens-buyers, in the amount of KM 74,900.00, 10. Receipt No. 72/01 dated 7 June 2001, buyer Elektroprivreda BiH, in the amount of KM 100,000.00, 11. Receipt No. 74/01 dated 25 July 2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 12. Receipt No. 75/01 dated 25 July 2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 13. Receipt No. 76/01 dated 25 July 2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 14. Receipt No. 83/001 dated 10 September 2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 15. Receipt No. 84/001 dated 10 September 2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 16. Receipt No. 85 dated 10 September 2001, buyer PTT BiH, in the amount of KM 24,000.00, 17. Receipt No. 72A/01 dated 28 March 2001, buyer Dom penzionera Zenica, in the amount of KM 4,000.00, 18. Receipt No. 109/01 dated 23 October 2001, buyer Sarajevo osiguranje, in the amount of KM 15,000.00, 19. Receipt No. 73/01 no date, buyer Sarajevo osiguranje, in the amount of KM 15,000.00, 20. Receipt No. 90/001 dated 10 October 2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 21. Receipt No. 120/001 dated 30 November 2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 22. Receipt No. 121 dated 20 December 2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 23. Receipt No. 107/001 dated 24 October 2001, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 24. Receipt No. 108/001 dated 20 June 2001, buyer Lutrije BiH, in the amount of KM 11,507.37, 25. Receipt dated 28 December 2001, buyer Lutrije BiH, in the amount of KM 14,303.45, 26. Receipt No 122/01 dated 31 December 2001, buyer Gethaldusa, in the amount of KM 6,093.00, 27. Gate receipts from BiH – Belgium and BiH – Malta soccer games, in the amount totaling KM 34,657.00, 28. Receipt No 281 dated 28 September 2001, buyer Kompas, in the amount of KM 975.00,

3 Filing folder No. I-B (1-21/2002):

1. Receipt No. 89/02 dated 31 March 2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00, 2. Receipt No. 91/02 dated 31 March 2002, buyer JP BH Telekom, in the amount of KM 6,000.00, 3. Receipt No. 92/02 dated 8 April 2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00, 4. Receipt No. 93/02 dated 10 April 2002, buyer Sarajevo osiguranje, in the amount of KM 20000,00, 5. Receipt No. 98/02 dated 2 June 2002, buyer Avaz Sarajevo, in the amount of KM 5,000.00,

61 6. Receipt No. 97/02 dated 3 June 2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00, 7. Receipt No. 101/02 dated 5 June 2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00, 8. Receipt No. 115/02 dated 3 July 2002, buyer TV BIH Sarajevo, in the amount of KM 7,000.00, 9. Receipt No. 116/02 dated 3 July 2002, buyer TV BIH Sarajevo, in the amount of KM 15,000.00, 10. Receipt No. 139/02 dated 26 August 2002, buyer TV BIH Sarajevo, in the amount of KM 20,000.00, 11. Receipt No. 140/02 dated 26 August 2002, buyer JP BH Telekom Sarajevo, in the amount of KM 13,200.00, 12. Receipt No. 141/02 dated 26 August 2002, buyer ABS Banka Sarajevo, in the amount of KM 7,000.00, 13. Receipt No. 143/02 dated 26 August 2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00, 14. Receipt No. 145/02 dated 26 August 2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00, 15 .Receipt No. 153/02 dated 8 September 2002, buyer ABS Banka Sarajevo, in the amount of KM 7,000.00, 16. Receipt No. 155/02 dated 30 September 2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00, 17. Receipt No. 158/02 dated 21 October 2002, buyer JP BH Telekom Sarajevo, in the amount of KM 11,000.00, 18. Receipt No. 160/02 dated 30 October 2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00, 19. Receipt No. 162/02 dated 2 December 2002, buyer Fabrika Duhana Sarajevo, in the amount of KM 15,000.00, 20. Receipt No. 163/02 dated 12 December 2002, buyer Sarajevo osiguranje, in the amount of KM 15,000.00, 21. Receipt No. 218/02 dated 25 July 2002, buyer Ghetaldus, in the amount of KM 2,566.00,

4 Filing folder No. I-B (1-111/2003):

1. Receipt No. 169/03 dated 26 December 2003, buyer Međunarodni forum „Bosna“Sarajevo, in the amount of KM 45,900.00, 2. Receipt No. 21/03 dated 27 March 2003, buyer Volksbanka Sarajevo, in the amount of KM 1,400.00, 3. Receipt No. 85/03 dated 2 September 2003, buyer Metalno Zenica, in the amount of KM 1,000.00, 4. Receipt No. 92/03 dated 4 September 2003, buyer Ministarstvo kulture Kantona Sarajevo, in the amount of KM 2,000.00, 5. Receipt No. 96/03 dated 25 September 2003, buyer CI Transport, in the amount of KM 1100,00, 6. Receipt No. 101/03 dated 3 October 2003, buyer Kanis, in the amount of KM 800.00, 7. Receipt No. 97/03 dated 6 October 2003, buyer Općina Novi Grad Sarajevo, in the amount of KM 400.00, 8. Receipt No. 98/03 dated 6 October 2003, buyer NS ZDK, in the amount of KM 1,000.00, 9. Receipt No. 103/03 dated 6 October 2003, buyer RMU Đurđevik, in the amount of KM 1,000.00, 10. Receipt No. 104/03 dated 6 October 2003, buyer Semberija transport, in the amount of KM 440.00,

62 11. Receipt No. 105/03 dated 6 October 2003, buyer Sudex-bus, in the amount of KM 1,198.00, 12. Receipt No. 106/03 dated 6 October 2003, buyer Brštanica Sarajevo, in the amount of KM 600.00, 13. Receipt No. 107/03 dated 6 October 2003, buyer UG NK Podgrmeč, in the amount of KM 700.00, 14. Receipt No. 108/03 dated 6 October 2003, buyer Hotel Europa, in the amount of KM 1,400.00, 15. Receipt No. 109/03 dated 6 October 2003, buyer KS RC Ilidža, in the amount of KM 875.00, 16. Receipt No. 110/03 dated 6 October 2003, buyer PD Bakije, in the amount of KM 1,630.00, 17. Receipt No. 111/03 dated 6 October 2003, buyer NS Federacija BiH Sarajevo, in the amount of KM 720.00, 18. Receipt No. 112/03 dated 6 October 2003, buyer Lukavac Trans, in the amount of KM 5,100.00, 19. Receipt No. 113/03 dated 6 October 2003, buyer JU Studentski centar, in the amount of KM 500.00, 20. Receipt No. 114/03 dated 6 October 2003, buyer Avio express Sarajevo, in the amount of KM 2,000.00, 21. Receipt No. 115/03 dated 6 October 2003, buyer Brajlović doo, in the amount of KM 500.00, 22. Receipt No. 116/03 dated 6 October 2003, buyer FK Bratstvo Kozarac, in the amount of KM 1,000.00, 23. Receipt No. 117/03 dated 7 October 2003, buyer KO SDP Sarajevo, in the amount of KM 2100,00, 24. Receipt No. 118/03 dated 7 October 2003, buyer JU CSR Sarajevo, in the amount of KM 600.00, 25. Receipt No. 119/03 dated 7 October 2003, buyer Agrokomerc dd, in the amount of KM 880.00, 26. Receipt No. 120/03 dated 7 October 2003, buyer Bjeljevac tours doo, in the amount of KM 3,400.00, 27. Receipt No. 121/03 dated 7 October 2003, buyer Litva Trans Banovići, in the amount of KM 3,096.00, 28. Receipt No. 122/03 dated 7 October 2003, buyer FS Kanton Sarajevo, in the amount of KM 1,000.00, 29. Receipt No. 123/03 dated 7 October 2003, buyer OO SDP Stari Grad, in the amount of KM 640.00, 30. Receipt No. 124/03 dated 7 October 2003, buyer NS SBK, in the amount of KM 7,000.00, 31. Receipt No. 125/03 dated 7 October 2003, buyer JOB Travnik BH Telekom, in the amount of KM 1,820.00, 32. Receipt No. 126/03 dated 7 October 2003, buyer Centroprevoz Goražde, in the amount of KM 990.00, 33. Receipt No. 127/03 dated 7 October 2003, buyer Krupa-turist Krupa, in the amount of KM 1,000.00, 34. Receipt No. 128/03 dated 7 October 2003, buyer Rudnik Dubrave Sindikat, in the amount of KM 500.00, 35. Receipt No. 129/03 dated 7 October 2003, buyer Općina Ilidža, in the amount of KM 560.00, 36. Receipt No. 130/03 dated 7 October 2003, buyer Sabix Sarajevo, in the amount of KM 160.00, 37. Receipt No. 131/03 dated 7 October 2003, buyer NS Općina Gradačac, in the amount of KM 300.00,

63 38. Receipt No 132/03 dated 7 October 2003, buyer Osiguranje Sunce BiH, in the amount of KM 800.00, 39. Receipt No. 133/03 dated 8 October 2003, buyer Stranka za BiH Novo Sarajevo, in the amount of KM 150.00, 40. Receipt No. 134/03 dated 8 October 2003, buyer Hercegovačko-Neretvanski Kanton, in the amount of KM 600.00, 41. Receipt No. 135/03 dated 8 October 2003, buyer FK Željezničar, in the amount of KM 1,200.00, 42. Receipt No. 136/03 dated 8 October 2003, buyer Zeničko-Dobojski Kanton, in the amount of KM 600.00, 43. Receipt No. 137/03 dated 8 October 2003, buyer KSD Bosna Luxemburg, in the amount of KM 560.00, 44. Receipt No. 138/03 dated 8 October 2003, buyer Federalno Ministarstvo Kulture i sporta, in the amount of KM 1,000.00, 45. Receipt No. 139/03 dated 11 October 2003, buyer SV RSA Sarajevo, in the amount of KM 500.00, 46. Receipt No. 165/03 dated 2 December 2003, buyer Lutrija BiH Sarajevo, in the amount of KM 600.00, 47. Receipt No. 166/03 dated 5 December 2003, buyer Općina Stari grad Sarajevo, in the amount of KM 1,800.00, 48. Receipt No. 167/03 dated 5 December 2003, buyer Coca Cola Sarajevo, in the amount of KM 150.00, 49. Receipt No. 168/03 dated 5 December 2003, buyer Gradski Datedbor SDP Sarajevo, in the amount of KM 1,200.00, 50. Receipt No. 21/03 dated 11 March 2003, buyer BH Telecom Sarajevo, in the amount of KM 1,320.00, 51. Receipt No. 24/03 dated 7 April 2003, buyer Sarajevski kiseljak, in the amount of KM 5,000.00, 52. Receipt No. 25/03 dated 10 April 2003, buyer Volksbanka Sarajevo, in the amount of KM 25,000.00, 53. Receipt No. 26/03 dated 10 April 2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 54. Receipt No. 27/03 dated 10 April 2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 55. Receipt No. 30/03 dated 16 April 2003, buyer Lutrija BiH Sarajevo, in the amount of KM 1,000.00, 56. Receipt No. 35/03 dated 23 April 2003, buyer Rafinerija ulja Modriča, in the amount of KM 2,000.00, 57. Receipt No. 36/03 dated 30 April 2003, buyer Rafinerija ulja Modriča, in the amount of KM 40,000.00, 58. Receipt No. 37/03 dated 30 April 2003, buyer Sarajevo Osiguranje Sarajevo, in the amount of KM 20,000.00, 59. Receipt No. 38/03 dated 30 April 2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 60. Receipt No. 39/03 dated 30 April 2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 61. Receipt No. 40/03 dated 30 April 2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 62. Receipt No. 41/03 dated 6 May 2003, buyer ABS Banka dd Sarajevo, in the amount of KM 20,000.00, 63. Receipt No. 44/03 dated 31 May 2003, buyer JP RTV BIH Sarajevo, in the amount of KM 20,000.00,

64 64. Receipt No. 45/03 dated 26 May 2003, buyer RTV BIH Sarajevo, in the amount of KM 20,000.00, 65. Receipt No. 49/03 dated 30 May 2003, buyer Verano motors Sarajevo, in the amount of KM 3300,00, 66. Receipt No. 50/03 dated 30 May 2003, buyer Siemens Sarajevo, in the amount of KM 3,000.00, 67. Receipt No. 51/03 dated 30 May 2003, buyer Sarajevska pivara Sarajevo, in the amount of KM 3,000.00, 68. Receipt No. 52/03 dated 30 May 2003, buyer Grand MS Vitez, in the amount of KM 1,200.00, 69. Receipt No. 56/03 dated 30 May 2003, buyer BH Telecom Sarajevo, in the amount of KM 1,200.00, 70. Receipt No. 23/03 dated 04042003, buyer BH Telecom Sarajevo, in the amount of KM 9,900.00, 71. Receipt No. 54/03 dated 30 May 2003, buyer Dom pisaca Sarajevo, in the amount of KM 400.00, 72. Receipt No. 55/03 dated 2 June 2003, buyer Prime time Sarajevo, in the amount of KM 2,000.00, 73. Receipt No. 46/03 dated 10 June 2003, buyer Polet Sarajevo, in the amount of KM 8,500.00, 74. Receipt No. 48/03 dated 10 June 2003, buyer BH Telecom Sarajevo, in the amount of KM 5,000.00, 75. Receipt No. 57/03 dated 16 June 2003, buyer Zdrava vdateda Jablanica, in the amount of KM 400.00, 76. Receipt No. 39/03 dated 10 July 2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 77. Receipt No. 40/03 dated 16 July 2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 78. Receipt No. 80/03 dated 17 July 2003, buyer Sarajevo Osiguranje Sarajevo, in the amount of KM 20,000.00, 79. Receipt No. 84/03 dated 2 September 2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 80. Receipt No. 85/03 dated 08092003, buyer BH Telecom Sarajevo, in the amount of KM 11,000.00, 81. Receipt No. 87/03 dated 12092003, buyer Central profit Banka Sarajevo, in the amount of KM 3,000.00, 82. Receipt No. 88/03 dated 16092003, buyer Sarajevski kiseljak Kiseljak, in the amount of KM 1,500.00, 83. Receipt No. 89/03 dated 18092003, buyer Vispak Visoko, in the amount of KM 1,600.00, 84. Receipt No. 91/03 dated 23 September 2003, buyer ABS Banka Sarajevo, in the amount of KM 16,000.00, 85. Receipt No. 95/03 dated 25 September 2003, buyer Ssang Yong auto doo Sarajevo, in the amount of KM 3,000.00, 86. Receipt No. 140/03 dated 21 October 2003, buyer Sarajevo osiguranje, in the amount of KM 1,000.00, 87. Receipt No. 141/03 dated 21 October 2003, buyer Volksbanka BiH, in the amount of KM 500.00, 88. Receipt No. 142/03 dated 21 October 2003, buyer BH Telecom Sarajevo, in the amount of KM 1,200.00, 89. Receipt No. 143/03 dated 21 October 2003, buyer VGT osiguranje Visoko, in the amount of KM 4,000.00, 90. Receipt No. 145/03 dated 21 October 2003, buyer Vispak Visoko, in the amount of KM 2,500.00,

65 91. Receipt No. 146/03 dated 21 October 2003, buyer Central profit Banka, in the amount of KM 2,000.00, 92. Receipt No. 147/03 dated 21 October 2003, buyer Sarajevski kiseljak, in the amount of KM 1,500.00, 93. Receipt No. 148/03 dated 21 October 2003, buyer Brugman Sarajevo, in the amount of KM 3,000.00, 94. Receipt No. 149/03 dated 21 October 2003, buyer Coca Cola Beverages Sarajevo, in the amount of KM 3,000.00, 95. Receipt No. 150/03 dated 21 October 2003, buyer Brajlović Mesna industrija, in the amount of KM 5000,00, 96. Receipt No. 151/03 dated 21 October 2003, buyer Rafinerija ulja Modriča, in the amount of KM 3,000.00, 97. Receipt No. 153/03 dated 21 October 2003, buyer Prime time Sarajevo, in the amount of KM 18,720.00, 98. Receipt No. 144/03 dated 21 October 2003, buyer BH Telecom Sarajevo, in the amount of KM 11,000.00, 99. Receipt No. 154/03 dated 28 October 2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 100. Receipt No. 155/03 dated 28 October 2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 101. Receipt No. 156/03 dated 31 October 2003, buyer Javni RTV servis BiH Sarajevo, in the amount of KM 63,580.00, 102. Receipt No. 157/03 dated 31 October 2003, buyer Javni RTV servis BiH Sarajevo, in the amount of KM 69,080.00, 103. Receipt No. 158/03 dated 3 November 2003, buyer Limorad Žepče, in the amount of KM 700.00, 104. Receipt No. 159/03 dated 3 November 2003, buyer VGT osiguranje Visoko, in the amount of KM 2,500.00, 105. Receipt No. 160/03 dated 3 November 2003, buyer ENI marketing, in the amount of KM 500.00, 106. Receipt No. 161/03 dated 3 November 2003, buyer Derby game Mostar, in the amount of KM 1,000.00, 107. Receipt No. 162/03 dated 19 November 2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 108. Receipt No. 163/03 dated 19 November 2003, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 109. Receipt No. 170/03 dated 26 December 2003, buyer Neovisna televizija Hayat Sarajevo, in the amount of KM 3,000.00, 110. Receipt No. 171/03 dated 31 December 2003, buyer BH Telekom Sarajevo, in the amount of KM 3,000.00, 111. Gate and sports kit receipts, for the receipt dated 14 October 2003 (three receipts), dated 14 May 2003 (one receipt), dated 28 May 2003 (six receipts), dated 27 May 2003 (one receipt), in the amount totaling KM 38,414.00,

5 Filing folder No. I-B (1-190/2004):

1. Receipt No. 3/04 dated 6 February 2004, buyer Neovisna televizija Hayat Sarajevo, in the amount of KM 5,000.00, 2. Receipt No. 30/04 dated 2 March 2004, buyer BH Telecom Sarajevo, in the amount of KM 5,500.00, 3. Receipt No. 32/04 dated 5 March 2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00,

66 4. Receipt No. 33/04 dated 19 April 2004, buyer Prime time Sarajevo, in the amount of KM 2,600.00, 5. Receipt No. 35/04 dated 4 May 2004, buyer Union Banka dd Sarajevo, in the amount of KM 9,000.00, 6. Receipt No 36/04 dated 5 May 2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 7. Receipt No. 37/04 dated 5 May 2004, buyer Wink sport doo Ilidža, in the amount of KM 2,500.00, 8. Receipt No. 38/04 dated 5 May 2004, buyer Wink sport doo Ilidža, in the amount of KM 2,000.00, 9. Receipt No. 39/04 dated 6 May 2004, buyer Javni RTV servis BiH, in the amount of KM 24,200.00, 10. Receipt No. 40/04 dated 6 May 2004, buyer Javni RTV servis BiH, in the amount of KM 58,863.75, 11. Receipt No. 41/04 dated 7 May 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 1,000.00, 12. Receipt No. 42/04 dated 7 May 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 3,000.00, 13. Receipt No. 44/04 dated 12 May 2004, buyer Volksbank BiH Sarajevo, in the amount of KM 25,000.00, 14. Receipt No. 45/04 dated 21 May 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 1,000.00, 15. Receipt No. 46/04 dated 21 May 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 3,000.00, 16. Receipt No. 47/04 dated 21 May 2004, buyer Bihaćka pivovara dd Bihać, in the amount of KM 7,000.00, 17. Receipt No. 48/04 dated 21 May 2004, buyer Bihaćka pivovara dd Bihać, in the amount of KM 3,000.00, 18. Receipt No. 51/04 dated 27 May 2004, buyer Prime time Sarajevo, in the amount of KM 3,500.00, 19. Receipt No. 52/04 dated 24 June 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 1,000.00, 20. Receipt No. 53/04 dated 24 June 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 3,000.00, 21. Receipt No. 54/04 dated 25 June 2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 22. Receipt No. 55/04 dated 29 June 2004, buyer Polet Sarajevo, in the amount of KM 10,000.00, 23. Receipt No. 56/04 dated 29 June 2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 24. Receipt No. 57/04 dated 7 July 2004, buyer Avaz Sarajevo, in the amount of KM 2,200.00, 25. Receipt No. 75/04 dated 27 July 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 1,000.00, 26. Receipt No. 76/04 dated 27 July 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 3,000.00, 27. Receipt No. 81/04 dated 23 August 2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 28. Receipt No. 82/04 dated 25 August 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM,1,000.00 29. Receipt No. 83/04 dated 25 August 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 3,000.00,

67 30. Receipt No. 85/04 dated 31 August 2004, buyer Javni RTV servis BiH, in the amount of KM 5,500.00, 31. Receipt No. 86/04 dated 31 August 2004, buyer Javni RTV servis BiH, in the amount of KM 19,800.00, 32. Receipt No. 129/04 dated 14 September 2004, buyer Prime time Sarajevo, in the amount of KM 11,000.00, 33. Receipt No. 130/04 dated 14 September 2004, buyer Murex Sarajevo, in the amount of KM 2,000.00, 34. Receipt No. 131/04 dated 14 September 2004, buyer Murex Sarajevo, in the amount of KM 2,000.00, 35. Receipt No. 132/04 dated 14 September 2004, buyer Sarajevski kiseljak Kiseljak, in the amount of KM 5,000.00, 36. Receipt No. 133/04 dated 14 September 2004, buyer Wink sport Ilidža, in the amount of KM 1,250.00, 37. Receipt No. 134/04 dated 14 September 2004, buyer Wink sport Ilidža, in the amount of KM 1,250.00, 38. Receipt No. 135/04 dated 14 September 2004, buyer Union Banka Sarajevo, in the amount of KM 9,000.00, 39. Receipt No. 136/04 dated 14 September 2004, buyer VGT osiguranje Visoko, in the amount of KM 4,500.00, 40. Receipt No. 137/04 dated 14 September 2004, buyer ABS Banka Sarajevo, in the amount of KM 9,000.00, 41. Receipt No 138/04 dated 14 September 2004, buyer Bihaćka pivovara dd Bihać, in the amount of KM 7,000.00, 42. Receipt No. 139/04 dated 14 September 2004, buyer Bihaćka pivovara Bihać, in the amount of KM 3,000.00, 43. Receipt No. 140/04 dated 14 September 2004, buyer Best Travnik, in the amount of KM 5,000.00, 44. Receipt No. 141/04 dated 14 September 2004, buyer Brajlović Mesna industrija Sarajevo, in the amount of KM 12,000.00, 45. Receipt No. 142/04 dated 14 September 2004, buyer Coca Cola Sarajevo, in the amount of KM 4,000.00, 46. Receipt No. 143/04 dated 24 September 2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 47. Receipt No. 144/04 dated 24 September 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 3,000.00, 48. Receipt No. 145/04 dated 24 September 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 1,000.00, 49. Receipt No. 215/04 dated 14 October 2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 50. Receipt No. 222/04 dated 20 October 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 1,000.00, 51. Receipt No. 223/04 dated 20 October 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 3,000.00, 52. Receipt No. 225/04 dated 20 October 2004, buyer Sarajevo Osiguranje, in the amount of KM 52,800.00, 53. Receipt No. 226/04 dated 22 October 2004, buyer Prime time Sarajevo, in the amount of KM 7,150.00, 54. Receipt No. 227/04 dated 22 October 2004, buyer Dallas Vlakovo, in the amount of KM 6,908.00, 55. Receipt No. 228/04 dated 22 October 2004, buyer Wink sport Ilidža, in the amount of KM 1,100.00,

68 56. Receipt No. 229/04 dated 22 October 2004, buyer Rafinerija ulja Modriča, in the amount of KM 10,472.00, 57. Receipt No. 230/04 dated 22 October 2004, buyer ABS Banka dd Sarajevo, in the amount of KM 9,900.00, 58. Receipt No. 231/04 dated 22 October 2004, buyer Wink sport Ilidža, in the amount of KM 1,100.00, 59. Receipt No. 232/04 dated 9 November 2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 60. Receipt No. 234/04 dated 23 November 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 1,000.00, 61. Receipt No. 235/04 dated 23 November 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 3,000.00, 62. Receipt No. 238/04 dated 24 December 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 3,000.00, 63. Receipt No. 239/04 dated 24 December 2004, buyer Eronet pokretne komunikacije doo Mostar, in the amount of KM 1,000.00, 64. Receipt No. 240/04 dated 24 December 2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 65. Receipt No. 241/04 dated 28 December 2004, buyer Bihaćka pivovara dd Bihać, in the amount of KM 7,000.00, 66. Receipt No. 242/04 dated 28 December 2004, buyer Bihaćka pivovara dd Bihać, in the amount of KM 3,000.00, 67. Receipt No. 243/04 dated 28 December 2004, buyer Fabrika duhana Sarajevo, in the amount of KM 15,000.00, 68. Receipt No. 244/04 dated 31 December 2004, buyer Javni RTV servis Sarajevo, in the amount of KM 36,300.00, 69. Receipt No. 245/04 dated 31 December 2004, buyer Javni RTV servis Sarajevo, in the amount of KM 35750,00, 70. Receipt No. 246/04 dated 31 December 2004, buyer Javni RTV servis Sarajevo, in the amount of KM 92,400.00, 71. Receipt No. 247/04 dated 12 January 2004, buyer ABS Banka dd Sarajevo, in the amount of KM 13,200.00, 72. Receipt No. 250/04 dated 31 December 2004, buyer Tvornički namještaj Konjuh Živinice, in the amount of KM 10,238.00, 73. Receipt No. 111/04 dated 14 July 2004, buyer Lutrija BiH, in the amount of KM 4110,84, 74. Receipt No. 222/04 dated 18 October 2004, buyer Međunarodni um Bosna Sarajevo, in the amount of KM 33,900.00, 75. Gate receipts from BiH –Serbia and Montenegro soccer game in the amount totaling KM 35,300.00, Receipt No 421 dated 10 October 2004, Receipt No 426 dated 11 October 2004 and the receipt dated 9 October 2004, 76. Receipt No. 34/04 dated 29 April 2004, buyer NS ZD Canton, in the amount of KM 270.00, 77. Receipt No. 87/04 dated 6 September 2004, buyer NK Podgrmeč Sanski Most, in the amount of KM 600.00, 78. Receipt No. 88/04 dated 6 September 2004, buyer PD Bakije doo Sarajevo, in the amount of KM 450.00, 79. Receipt No. 90/04 dated 6 September 2004, buyer Kanton Sarajevo Ministarstvo kulture i sporta (Ministry of Culture and Sport of Sarajevo Canton), in the amount of KM 850.00, 80. Receipt No. 91/04 dated 13 September 2004, buyer NS Srednjobosanskog Kantona Travnik (Football Association of Central Bosnia Canton, Travnik), in the amount of KM 2,000.00, 81. Receipt No. 92/04 dated 13 September 2004, buyer Turistička agencija „Rapsodi“(Travel agent), in the amount of KM 600.00,

69 82. Receipt No. 93/04 dated 13 September 2004, buyer NS Federacije BiH (Football Association of the Federation of BiH), in the amount of KM 1,000.00, 83. Receipt No. 94/04 dated 13 September 2004, buyer NS Tuzlanskog Kantona (Football Association of Tuzla Canton), in the amount of KM 2,200.00, 84. Receipt No. 95/04 dated 13 September 2004, buyer Nogometni Savez Brčko Distrikta (Football Association of Brčko District), in the amount of KM 600.00, 85. Receipt No. 96/04 dated 13 September 2004, buyer NS Hercegovačko-Neretvanskog Kantona Mostar (Football Association of Neretva Canton, Mostar), in the amount of KM 150.00, 86. Receipt No. 97/04 dated 13 September 2004, buyer Lukavactrans dd Lukavac, in the amount of KM 1,375.00, 87. Receipt No. 98/04 dated 13 September 2004, buyer Ragbi savez BiH Zenica (Rugby Union of BiH, Zenica), in the amount of KM 150.00, 88. Receipt No. 99/04 dated 13 September 2004, buyer Media M Sarajevo, in the amount of KM 525.00, 89. Receipt No 100/04 dated 13 September 2004, buyer Bjeljevac tours Kalesija, in the amount of KM 650.00, 90. Receipt No. 101/04 dated 13 September 2004, buyer MZ Banovići Selo (Soccer club), Banovići, in the amount of KM 500.00, 91. Receipt No. 102/04 dated 13 September 2004, buyer NK Čelik Zenica (Soccer club) , in the amount of KM 4,755.00, 92. Receipt No. 103/04 dated 13 September 2004, buyer Lari tours Slatina, in the amount of KM 500.00, 93. Receipt No. 104/04 dated 13 September 2004, buyer DD Litva Trans Banovići, in the amount of KM 450.00, 94. Receipt No. 105/04 dated 13 September 2004, buyer Putnička agencija „GRAS“Sarajevo, in the amount of KM,600.00 95. Receipt No. 106/04 dated 13 September 2004, buyer Almex turs doo Cazin, in the amount of KM 500.00, 96. Receipt No. 107/04 dated 13 September 2004, buyer Krupa turist Bosanska Krupa, in the amount of KM 650,00, 97. Receipt No. 108/04 dated 13 September 2004, buyer Sabix Hadžići, in the amount of KM 150.00, 98. Receipt No. 109/04 dated 13 September 2004, buyer Elke tours Lukavac, in the amount of KM 500.00, 99. Receipt No. 110/04 dated 13 September 2004, buyer Asocijacija studenata Bosanske Krajine, in the amount of KM 150.00, 100. Receipt No. 111/04 dated 13 September 2004, buyer NK Doboj Istok (Soccer Club), in the amount of KM 1,000.00, 101. Receipt No. 112/04 dated 13 September 2004, buyer European Union Police Mission, in the amount of KM 960.00, 102. Receipt No. 113/04 dated 13 September 2004, buyer Općina Teočak Tuzlanski Kanton, in the amount of KM 650.00, 103. Receipt No. 114/04 dated 13 September 2004, buyer JP Elektroprivreda BiH – Elektrodistribucija Zenica, in the amount of KM 450.00, 104. Receipt No. 115/04 dated 13 September 2004, buyer Studex bus Gradačac, in the amount of KM 650.00, 105. Receipt No 116/04 dated 13 September 2004, buyer Željezara Zenica, in the amount of KM 400.00, 106. Receipt No. 117/04 dated 13 September 2004, buyer JP za prostorno planiranje i uređenje grada Zenice, in the amount of KM 275.00, 107. Receipt No. 118/04 dated 13 September 2004, buyer FK Rudar Kakanj, in the amount of KM 200.00,

70 108. Receipt No. 119/04 dated 13 September 2004, buyer Savez dobitnika najvećih ratnih priznanja ZDK, in the amount of KM 350.00, 109. Receipt No. 120/04 dated 13 September 2004, buyer AMK „15January“ Velika Kladuša, in the amount of KM 375.00, 110. Receipt No. 121/04 dated 13 September 2004, buyer Turistička agencija Lambada Bugojno, in the amount of KM 500.00, 111. Receipt No. 122/04 dated 13 September 2004, buyer NK Žepče, in the amount of KM 300.00, 112. Receipt No. 123/04 dated 13 September 2004, buyer Špedicija turist doo Bugojno, in the amount of KM 500.00, 113. Receipt No. 124/04 dated 13 September 2004, buyer ENI marketing Travnik, in the amount of KM 400.00, 114. Receipt No. 125/04 dated 13 September 2004, buyer VGT osiguranje Visoko, in the amount of KM 400.00, 115. Receipt No. 126/04 dated 13 September 2004, buyer SDP BiH Sarajevo, in the amount of KM 400.00, 116. Receipt No. 127/04 dated 13 September 2004, buyer Panorama turs doo Bugojno, in the amount of KM 1,000.00, 117. Receipt No. 147/04 dated 7 October 2004, buyer NTCHS doo Sarajevo, in the amount of KM 300.00, 118. Receipt No. 148/04 dated 8 October 2004, buyer Sudex bus Gradačac, in the amount of KM 2,000.00, 119. Receipt No. 150/04 dated 13 October 2004, buyer Elketours Lukavac, in the amount of KM 1,000.00, 120. Receipt No. 151/04 dated 13 October 2004, buyer NK Natron Maglaj, in the amount of KM 500.00, 121. Receipt No. 152/04 dated 13 October 2004, buyer Turistička agencija Lambada Bugojno (Travel agent), in the amount of KM 1,200.00, 122. Receipt No. 153/04 dated 13 October 2004, buyer Talić komerc Zenica, in the amount of KM 340,00, 123. Receipt No. 154/04 dated 13 October 2004, buyer Bosna turist Maglaj, in the amount of KM 1,100.00, 124. Receipt No. 155/04 dated 13 October 2004, buyer Lari tours Slatina, in the amount of KM 1,090.00, 125. Receipt No. 156/04 dated 13 October 2004, buyer NK Gadina Doboj Jug Slatina, in the amount of KM 250.00, 126. Receipt No. 157/04 dated 13 October 2004, buyer Almexturs Cazin, in the amount of KM 600.00, 127. Receipt No. 158/04 dated 13 October 2004, buyer a BUSS Tešanj, in the amount of KM 1,000.00, 128. Receipt No. 159/04 dated 13 October 2004, buyer Litvatrans dd Banovići, in the amount of KM 1,000.00, 129. Receipt No. 160/04 dated 13 October 2004, buyer Lukavactrans Lukavac, in the amount of KM 3,300.00, 130. Receipt No. 161/04 dated 13 October 2004, buyer ENI marketing Travnik, in the amount of KM 600.00, 131. Receipt No. 162/04 dated 13 October 2004, buyer Medija M Sarajevo, in the amount of KM 1,000.00, 132. Receipt No. 163/04 dated 13 October 2004, buyer MNK Kaskada Drvo-Stil Gračanica, in the amount of KM 1,200.00, 133. Receipt No. 164/04 dated 13 October 2004, buyer Studentski centar Sarajevo, in the amount of KM 500.00,

71 134. Receipt No. 165/04 dated 13 October 2004, buyer Prevoz dd Cazin, in the amount of KM 650.00, 135. Receipt No. 166/04 dated 13 October 2004, buyer NS Orašje, Orašje, in the amount of KM 1200,00, 136. Receipt No. 167/04 dated 13 October 2004, buyer Iso commerc Cazin, in the amount of KM 500.00, 137. Receipt No. 168/04 dated 13 October 2004, buyer Bjeljevac tours Kalesija, in the amount of KM 4,000.00, 138. Receipt No. 169/04 dated 13 October 2004, buyer Sudex bus Gradačac, in the amount of KM 2,000.00, 139. Receipt No. 170/04 dated 13 October 2004, buyer NK Čelik Skupština kluba, in the amount of KM 600.00, 140. Receipt No. 171/04 dated 13 October 2004, buyer Savez dobitnika najvećih ratnih priznanja ZDK (Association of the recipients of top honors of war of Zenica-Doboj Canton), in the amount of KM 700.00, 141. Receipt No. 172/04 dated 13 October 2004, buyer NK Podgrmeč Sanski Most, in the amount of KM 600.00, 142. Receipt No. 173/04 dated 13 October 2004, buyer Obols trade Teočak, in the amount of KM 500.00, 143. Receipt No. 174/04 dated 13 October 2004, buyer KOM BiH Sarajevo, in the amount of KM 240.00, 144. Receipt No. 175/04 dated 13 October 2004, buyer Grafomerc Sarajevo, in the amount of KM 300.00, 145. Receipt No. 176/04 dated 13 October 2004, buyer Općina Sapna, in the amount of KM 1,000.00, 146. Receipt No. 177/04 dated 13 October 2004, buyer Brajlović doo Sarajevo, in the amount of KM 500.00, 147. Receipt No. 178/04 dated 13 October 2004, buyer Putnik Travnik doo Tuzla, in the amount of KM 790.00, 148. Receipt No. 179/04 dated 13 October 2004, buyer Stella tours Bihać, in the amount of KM 2,000.00, 149. Receipt No. 180/04 dated 13 October 2004, buyer Asocijacija studenata Bosanske Krajine Sarajevo (Student Association of Bosanska Krajina in Sarajevo), in the amount of KM 200.00, 150. Receipt No. 181/04 dated 13 October 2004, buyer Suki turs Gradačac, in the amount of KM 2,000.00, 151. Receipt No. 182/04 dated 13 October 2004, buyer Grafing Sarajevo, in the amount of KM 300.00, 152. Receipt No. 183/04 dated 13 October 2004, buyer Turistička agencija Continental Tours Živinice, in the amount of KM 2,000.00, 153. Receipt No. 184/04 dated 13 October 2004, buyer Čektalo promet Vitinica-Sapna, in the amount of KM 2,000.00, 154. Receipt No. 185/04 dated 13 October 2004, buyer SV-RSA Sarajevo, in the amount of KM 600.00, 155. Receipt No. 186/04 dated 13 October 2004, buyer NK Jedinstvo Bihać, in the amount of KM 1,400.00, 156. Receipt No. 187/04 dated 13 October 2004, buyer SD Željezničar Sarajevo, in the amount of KM 560.00, 157. Receipt No. 188/04 dated 13 October 2004, buyer Općina Teočak, in the amount of KM 2,000.00, 158. Receipt No. 189/04 dated 13 October 2004, buyer NS Srednjobosanskog Kantona Travnik, in the amount of KM 2,000.00,

72 159. Receipt No. 190/04 dated 13 October 2004, buyer FK Radnik Donji Vakuf, in the amount of KM 700.00, 160. Receipt No. 191/04 dated 13 October 2004, buyer Opštinski Nogometni Savez Brčko, in the amount of KM 1,300.00, 161. Receipt No. 192/04 dated 13 October 2004, buyer Prime time Sarajevo, in the amount of KM 400.00, 162. Receipt No. 193/04 dated 13 October 2004, buyer VGT osiguranje Visoko, in the amount of KM 600.00, b 163. Receipt No. 194/04 dated 13 October 2004, buyer Biss tours Zenica, in the amount of KM 1,500.00, 164. Receipt No. 195/04 dated 13 October 2004, buyer Best Travnik, in the amount of KM 1,000.00, 165. Receipt No. 196/04 dated 13 October 2004, buyer BIGA Sarajevo, in the amount of KM 1,000.00, 166. Receipt No. 197/04 dated 13 October 2004, buyer European Union Police Mission, in the amount of KM 930.00, 167. Receipt No. 198/04 dated 13 October 2004, buyer NS Unsko-Sanskog Kantona (Una-Sana Canton Football Association), in the amount of KM 600.00, 168. Receipt No. 199/04 dated 13 October 2004, buyer Murex doo, in the amount of KM 300.00, 169. Receipt No. 200/04 dated 13 October 2004, buyer SO RMU Banovići, in the amount of KM 1,500.00, 170. Receipt No. 201/04 dated 13 October 2004, buyer Centrotrans Transport robe, in the amount of KM 1,200.00, 171. Receipt No. 202/04 dated 13 October 2004, buyer Gradska uprava Kanton Sarajevo (City Council, Sarajevo Canton), in the amount of KM 4,000.00, 172. Receipt No. 203/04 dated 13 October 2004, buyer Nogometni Savez Općine Gradačac (Football Association of Gradačac), in the amount of 1 KM,000.00, 173. Receipt No. 204/04 dated 13 October 2004, buyer Fudbalski Savez Kantona Sarajevo (Sarajevo Canton Football Association) in the amount of KM 1,300.00, 174. Receipt No. 205/04 dated 13 October 2004, buyer BIHAMK doo, in the amount of KM 400.00, 175. Receipt No. 206/04 dated 13 October 2004, buyer SDP Općinska organizacija Stari Grad (SDP Municipal Authority of Stari Grad), in the amount of KM 1,000.00, 176. Receipt No. 207/04 dated 13 October 2004, buyer Colloseum Sarajevo, in the amount of KM 700.00, 177. Receipt No. 208/04 dated 13 October 2004, buyer Tuzla Canton Football Association, in the amount of KM 2,700.00, 178. Receipt No. 209/04 dated 13 October 2004, buyer AMK „15 januar“, in the amount of KM 1,000.00, 179. Receipt No. 210/04 dated 13 October 2004, buyer FK Željezničar Sarajevo (Željezničar Soccer Club), in the amount of KM 1,000.00, 180. Receipt No. 211/04 dated 13 October 2004, buyer Butmir Sarajevo, in the amount of KM 200.00, 181. Receipt No. 212/04 dated 13 October 2004, buyer ABS Banka Filijala Sarajevo, in the amount of KM 500.00, 182. Receipt No. 213/04 dated 13 October 2004, buyer Općina Ilidža, in the amount of KM 1,000.00, 183. Receipt No. 214/04 dated 13 October 2004, buyer Centar za sport i rekreaciju Sarajevo (Sarajevo Sports and Recreation Center), in the amount of KM 400.00, 184. Receipt No. 216/04 dated 13 October 2004, buyer Nogometni Savez Hercegovačko Neretvanskog Kantona Mostar (Herzegovina-Neretva Football Association), in the amount of KM 500.00,

73 185. Receipt No. 217/04 dated 13 October 2004, buyer Antera hertz doo Sarajevo, in the amount of KM 120.00, 186. Receipt No. 218/04 dated 13 October 2004, buyer FK Iskra Sarajevo, in the amount of KM 200.00, 187. Receipt No. 219/04 dated 13 October 2004, buyer Zhubi doo Sarajevo, in the amount of KM 200.00, 188. Receipt No. 220/04 dated 13 October 2004, buyer Ministarstvo za kulturu i sport Kantona Sarajevo (Ministry of Culture and Sport of the Sarajevo Canton), in the amount of KM 1,000.00, 189. Receipt No. 221/04 dated 13 October 2004, buyer Olimpijski komitet (Olympic committee) Sarajevo, in the amount of KM 500.00 and 190. Receipt No. 224/04 dated 20 October 2004, buyer Polet Sarajevo, in the amount of KM 400.00,

6 Filing folder No. I-C-1-a) (1-12 / 2001):

1. employee salaries for January 2001, 2. employee salaries for February 2001, 3. employee salaries for March 2001, 4. employee salaries for April 2001, 5. employee salaries for May 2001, 6. employee salaries for June 2001, 7. employee salaries for July 2001, 8. employee salaries for August 2001, 9. employee salaries for September 2001, 10. employee salaries for October 2001, 11. employee salaries for November 2001, 12. employee salaries for December 2001.

7 Filing folder No. I-C-2-a) (1-12 / 2002):

1. employee salaries for January 2002, 2. employee salaries for February 2002, 3. employee salaries for March 2002, 4. employee salaries for April 2002, 5. employee salaries for May 2002, 6. employee salaries for June 2002, 7. employee salaries for July 2002, 8. employee salaries for August 2002, 9. employee salaries for September 2002, 10. employee salaries for October 2002, 11. employee salaries for November 2002, 12. employee salaries for December 2002.

8 Filing folder No. I-C-3-a) (1-12 / 2003):

1. employee salaries for January 2003, 2. employee salaries for February 2003,

74 3. employee salaries for March 2003, 4. employee salaries for April 2003, 5. employee salaries for May 2003, 6. employee salaries for June 2003, 7. employee salaries for July 2003, 8. employee salaries for August 2003, 9. employee salaries for September 2003, 10. employee salaries for October 2003, 11. employee salaries for November 2003, 12. employee salaries for December 2003.

9 Filing folder No. I-C-4-a) (1-12 / 2004):

1. employee salaries for January 2004, 2. employee salaries for February 2004, 3. employee salaries for March 2004, 4. employee salaries for April 2004, 5. employee salaries for May 2004, 6. employee salaries for June 2004, 7. employee salaries for July 2004, 8. employee salaries for August 2004, 9. employee salaries for September 2004, 10. employee salaries for October 2004, 11. employee salaries for November 2004, 12. employee salaries for December 2004

10 Filing folder No. I-C-5-a) (1-12 / 2005):

1. employee salaries for January 2005, 2. employee salaries for February 2005, 3. employee salaries for March 2005, 4. employee salaries for April 2005, 5. employee salaries for May 2005, 6. employee salaries for June 2005, 7. employee salaries for July 2005, 8. employee salaries for August 2005, 9. employee salaries for September 2005, 10. employee salaries for October 2005, 11. employee salaries for November 2005, 12. employee salaries for December 2005

11 Filing folder No. I-C-6-a) (1-9 / 2006):

1. employee salaries for January 2006, 2. employee salaries for February 2006, 3. employee salaries for March 2006, 4. employee salaries for April 2006, 5. employee salaries for May 2006, 6. employee salaries for June 2006,

75 7. employee salaries for July 2006, 8. employee salaries for August 2006, 9. employee salaries for September 2006

12 Filing folder, exhibits from No. XII to No. XVI:

EXHIBIT No. XII/1-6 SPECIFICATION OF ORDERS UNDER SUBSECTION I-C-1-b) OF THE INDICTMENT (Cash awards and premiums to the professional athletes for 2001):

1. order No. 398 dated 5 April 2001 (KM 50,000.00), 2. order without number dated 11 May 2001 (KM 39,299.00), 3. order No. 108 dated 26 November 2001 (KM 29,000.00), 4. order No. 637 dated 4 May 2001 (KM 1,000.00), 5. order No. 1400 dated 15 October 2001 (KM 500.00), 6. order No. 1685 dated 25 December 2001 (KM 500.00)

EXHIBIT No. XIII/1-8 SPECIFICATION OF ORDERS UNDER SUBSECTION I-C-2-b) OF THE INDICTMENT (Cash awards and premiums to the professional athletes for 2002):

1. order No. 1883 dated 30 December 2002 (KM 3,000.00), 2. order No. 1391 no date (KM 100.00), 3. order No. 1392 no date (KM 100.00), 4. order No. 1393 no date (KM 100.00), 5. order No. 2361 dated 15 April 2002 (KM 31,000.00)(the original enclosed with evidence under subsection II/7 Indictment), 6. order No. 463 dated 28 March 2002 (KM 1,500.00), 7. order No. 218 dated 15 February 2002 (KM 2,500.00), 8. order No. 1376 no date (KM 19,850.00)

EXHIBIT No. XIV/1-17 SPECIFICATION OF ORDERS UNDER SUBSECTION I-C-3-b) OF THE INDICTMENT (Cash awards and premiums to the professional athletes for 2003):

1. order without number dated 11 November 2003 (KM 2,500.00), 2. order without number dated 20 June 2003 (KM 10,000.00), 3. order without number dated 4 July 2003 (KM 10,000.00), 4. order without number dated 10 October 2003 (KM 228,750.00), 5. order without number dated 20 June 2003 (KM 400.00), 6. order without number dated 20 June 2003 (3 KM,000.00) , 7. order without number dated 20 June 2003 (KM 400.00), 8. order without number dated 19 June 2003 (KM 10,000.00), 9. order without number dated 29 October 2003 (KM 15,000.00), 10. order without number dated 31 December 2003 (KM 91,000.00),

76 11. order without number dated 31 December 2003 (KM 5,000.00), 12. order without number dated 27 October 2003 (7 KM,500.00), 13. order without number dated 20 June 2003 (KM 13,900.00), 14. order without number dated 20 June 2003 (KM 13,800.00), 15. order without number dated 11 October 2003 (KM 81,750.00), 16. order without number dated 23 December 2003 (KM 15,000.00), 17. Decision No: 02-1344 dated 10 April 2003

EXHIBIT No. XV/1-34 SPECIFICATION OF ORDERS UNDER SUBSECTION I-C-4-b) OF THE INDICTMENT (Cash awards and premiums to the professional athletes for 2004):

1. order No: 2304 dated 22 November 2004 2. order No: 1874 dated 13 October 2004, 3. order No: 1795 dated 7 October 2004 4. order No: 1796 dated 7 October 2004, 5. order No: 1797 dated 7 October 2004, 6. order No: 1798 dated 7 October 2004, 7. order No: 1799 dated 7 October 2004, 8. order No: 1800 dated 7 October 2004, 9. order No: 1801 dated 7 October 2004, 10. order No: 1802 dated 7 October 2004, 11. order No: 1803 dated 7 October 2004, 12. order No: 1804 dated 7 October 2004, 13. order No: 1805 dated 7 October 2004, 14. order No: 1806 dated 7 October 2004, 15. order No: 1807 dated 7 October 2004, 16. order No: 1809 dated 7 October 2004, 17. order No: 1808 dated 7 October 2004, 18. order No: 1810 dated 7 October 2004, 19. order No: 1811 dated 7 October 2004, 20. order No: 1812 dated 7 October 2004, 21. order No: 1941 dated 19 October 2004, 22. order No: 1955 dated 21 October 2004, 23. order No: 2164 dated 22 November 2004, 24. order No: 2165 dated 22 November 2004, 25. order No: 2166 dated 22 November 2004, 26. order No: 2167 dated 22 November 2004, 27. order No: 2168 dated 22 November 2004, 28. order No: 2169 dated 22 November 2004, 29. order No: 2170 dated 22 November 2004, 30. order No: 2171 dated 22 November 2004, 31. order No: 2172 dated 22 November 2004, 32. order No: 2173 dated 22 November 2004, 33. order No: 2174 dated 22 November 2004, 34. Decision of the Football Association of BiH, No: 02-2388 dated 1 October 2004, No. 02-2389 dated 1 October 2004 and No. 02-2389 dated 1 October 2004 with attachments.

77 EXHIBIT No. XVI/1-17 SPECIFICATION OF ORDERS UNDER SUBSECTION I-C-5-b) OF THE INDICTMENT (Cash awards and premiums to the professional athletes for 2005):

1. order No: 215 dated 30 November 2005, 2. order No: 2358 dated 31 December 2005, 3. order No: 1785 dated 30 September 2005, 4. order No: 1621 dated 12 September 2005, 5. order No: 1657 dated 16 September 2005, 6. order No: 1863 dated 9 October 2005, 7. order No: 1849 dated 8 October 2005, 8. order No: 1827 dated 6 October 2005, 9. order No: 1826 dated 6 October 2005, 10. order No: 2359 dated 31 December 2005, 11. order No: 1825 dated 6 December 2005, 12. order No: 1560 dated 3 September 2005, 13. order No: 2006 dated 28 October 2005, 14. order No: 1237 dated 6 July 2005, 15. order No: 1273 dated 8 July 2005, 16. order No: 2151 dated 30 November 2005, 17. Decision of the Football Association of BiH, No: 02-3142 dated 1 August 2005 and No: 02-3474 dated 6 September 2005 with attachments.

13 Filing folder No I-C-6-b) (1-157 / 2006):

1. Order to cash office for disbursement No: 108 dated 1 February 2006, 2. Order to cash office for disbursement No: 162 dated 13 January 2006, 3. Order to cash office for disbursement No: 208 dated 2 February 2006, 4. Order to cash office for disbursement No: 212 dated 23 February 2006, 5. Order to cash office for disbursement No: 248 dated 3 March 2006, 6. Order to cash office for disbursement No: 246 dated 3 March 2006, 7. Order to cash office for disbursement No: 245 dated 3 March 2006, 8. Order to cash office for disbursement No: 269 dated 7 March 2006, 9. Order to cash office for disbursement No: 274 dated 8 March 2006, 10. Order to cash office for disbursement No: 282 dated 9 March 2006, 11. Order to cash office for disbursement No: 437 dated 11 April 2006, 12. Order to cash office for disbursement No: 436 dated 11 April 2006, 13. Order to cash office for disbursement No: 434 dated 11 April 2006, 14. Order to cash office for disbursement No: 526 dated 21 April 2006, 15. Order to cash office for disbursement No: 546 dated 27 April 2006, 16. Order to cash office for disbursement No: 30 dated 12 January 2006, 17. Order to cash office for disbursement No: 29 dated 12 January 2006, 18. Order to cash office for disbursement No: 61 dated 18 October 2006, 19. Order to cash office for disbursement No: 97 dated 30 January 2006, 20. Order to cash office for disbursement No: 92 dated 30 January 2006, 21. Order to cash office for disbursement No: 107 dated 1 February 2006, 22. Order to cash office for disbursement No: 109 dated 1 February 2006, 23. Order to cash office for disbursement No: 790 dated 9 June 2006,

78 24. Order to cash office for disbursement No: 789 dated 9 June 2006, 25. Order to cash office for disbursement No: 798 dated 12 June 2006, 26. Order to cash office for disbursement No: 867 dated 30 June 2006, 27. Order to cash office for disbursement No: 871 dated 30 June 2006, 28. Order to cash office for disbursement No: 872 dated 30 June 2006, 29. Order to cash office for disbursement No: 564 dated 3 May 2006, 30. Order to cash office for disbursement No: 607 dated 5 April 2006, 31. Order to cash office for disbursement No: 655 dated 11 May 2006, 32. Order to cash office for disbursement No: 654 dated 11 May 2006, 33. Order to cash office for disbursement No: 653 dated 11 May 2006, 34. Order to cash office for disbursement No: 688 dated 15 May 2006, 35. Order to cash office for disbursement No: 682 dated 15 May 2006, 36. Order to cash office for disbursement No: 775 dated 8 June 2006, 37. Order to cash office for disbursement No: 776 dated 8 June 2006, 38. Order to cash office for disbursement No 390 dated 3 April 2006, 39. Order to cash office for disbursement No: 391 dated 3 April 2006, 40. Order to cash office for disbursement without number dated 29 December 2006 (for the amount of KM 600.00), 41. Order to cash office for disbursement without number dated 29 December 2006 (for the amount of KM 500.00), 42. Order to cash office for disbursement without number dated 29 December 2006 (for the amount of KM 1,500.00), 43. Order to cash office for disbursement without number dated 29 December 2006 (for the amount of KM 300.00), 44. Order to cash office for disbursement without number dated 6 November 2006 (for the amount of KM 500.00), 45. Order to cash office for disbursement without number dated 6 November 2006 (for the amount of KM 250.00), 46. Order to cash office for disbursement without number dated 6 November 2006 (for the amount of KM 200.00), 47. Order to cash office for disbursement without number dated 12 September 2006 (for the amount of KM 100.00– Edina Alispahić), 48. Order to cash office for disbursement without number dated 12 September 2006 (for the amount of KM 100.00– Lejla Ražanica), 49. Order to cash office for disbursement without number dated 12 September 2006 (for the amount of KM 100.00– Mirela Efendić), 50. Order to cash office for disbursement without number dated 8 August 2006, 51. Order to cash office for disbursement without number dated 3 July 2006, 52. Order to cash office for disbursement without number dated 14 November 2006, 53. without number dated 12 November 2006, 54. Order to cash office for disbursement without number dated 13 October 2006 (for the amount of KM 200.00), 55. Order to cash office for disbursement without number dated 13 October 2006 (for the amount of KM 500.00), 56. Order to cash office for disbursement without number dated 23 October 2006 (for the amount of KM 1,500.00), 57. Order to cash office for disbursement without number dated 5 December 2006, 58. Order to cash office for disbursement No: 20 dated 9 January 2006, 59. Order to cash office for disbursement No 21 dated 9 January 2006,

79 60. Order to cash office for disbursement without number dated 5 December 2006 (for the amount of KM 200.00), 61. Order to cash office for disbursement without number dated 29 December 2006, 62. Order to cash office for disbursement No: 457 dated 14 April 2006, 63. Order to cash office for disbursement No: 458 dated 14 April 2006, 64. Order to cash office for disbursement No: 454 dated 14 April 2006, 65. Order to cash office for disbursement No: 464 dated 17 April 2006, 66. Order to cash office for disbursement No: 473 dated 18 April 2006, 67. Order to cash office for disbursement No: 520 dated 20 April 2006, 68. Order to cash office for disbursement No: 523 dated 21 April 2006, 69. Order to cash office for disbursement No: 536 dated 25 April 2006, 70. Order to cash office for disbursement No: 552 dated 27 April 2006, 71. Order to cash office for disbursement No: 544 dated 27 April 2006, 72. Order to cash office for disbursement No: 136 dated 6 February 2006, 73. Order to cash office for disbursement No: 135 dated 6 February 2006, 74. Order to cash office for disbursement No: 134 dated 6 February 2006, 75. Order to cash office for disbursement No: 133 dated 6 February 2006, 76. Order to cash office for disbursement No: 132 dated 6 February 2006, 77. Order to cash office for disbursement No: 131 dated 6 February 2006, 78. Order to cash office for disbursement No: 298 dated 14 March 2006, 79. Order to cash office for disbursement No: 236 dated 28 February 2006, 80. Order to cash office for disbursement No: 247 dated 3 March 2006, 81. Order to cash office for disbursement No: 263 dated 7 March 2006, 82. Order to cash office for disbursement No: 284 dated 9 March 2006, 83. Order to cash office for disbursement No: 285 dated 9 March 2006, 84. Order to cash office for disbursement No: 286 dated 10 March 2006, 85. Order to cash office for disbursement No: 287 dated 10 March 2006, 86. Order to cash office for disbursement No: 297 dated 14 March 2006, 87. Order to cash office for disbursement No: 716 dated 19 May 2006, 88. Order to cash office for disbursement No: 723 dated 22 May 2006, 89. Order to cash office for disbursement No: 768/06 dated 17 July 2006, 90. Order to cash office for disbursement No: 846 dated 26 June 2006, 91. Order to cash office for disbursement No: 845 dated 26 June 2006, 92. Order to cash office for disbursement No: 574 dated 3 May 2006, 93. Order to cash office for disbursement No: 573 dated 3 May 2006, 94. Order to cash office for disbursement No: 608 dated 5 May 2006, 95. Order to cash office for disbursement No: 616 dated 8 May 2006, 96. Order to cash office for disbursement No: 680 dated 9 May 2006, 97. Order to cash office for disbursement No: 697 dated 16 May 2006, 98. Order to cash office for disbursement No: 710 dated 18 May 2006, 99. Order to cash office for disbursement No: 711 dated 18 May 2006, 100. Order to cash office for disbursement without number dated 14 November 2006, 101. Order to cash office for disbursement without number dated 13 November 2006, 102. Order to cash office for disbursement without number dated 13 October 2006, 103. Order to cash office for disbursement without number dated 12 September 2006 (for the amount of KM 490,00), 104. Order to cash office for disbursement without number dated 12 September 2006 (for the amount of KM 630,00), 105. Order to cash office for disbursement No: 796 dated 12 June 2006,

80 106. Order to cash office for disbursement No: 813 dated 16 June 2006, 107. Order to cash office for disbursement No: 812 dated 16 June 2006, 108. Order to cash office for disbursement No: 825 dated 19 June 2006, 109. Order to cash office for disbursement No: 824 dated 19 June 2006, 110. Order to cash office for disbursement No: 327 dated 21 March 2006, 111. Order to cash office for disbursement No: 335 dated 23 March 2006, 112. Order to cash office for disbursement No: 348 dated 24 March 2006, 113. Order to cash office for disbursement No: 341 dated 24 March 2006, 114. Order to cash office for disbursement No: 342 dated 24 March 3006, 115. Order to cash office for disbursement No: 350 dated 25 March 2006, 116. Order to cash office for disbursement No: 739 dated 31 May 2006, 117. Order to cash office for disbursement No: 740 dated 31 May 2006, 118. Order to cash office for disbursement No 761 dated 5 June 2006, 119. Order to cash office for disbursement No: 766 dated 6 June 2006, 120. Order to cash office for disbursement No: 301 dated 15 March 2006, 121. Order to cash office for disbursement No: 312 dated 17 March 2006, 122. Order to cash office for disbursement No: 313 dated 17 March 2006, 123. Order to cash office for disbursement No: 314 dated 17 March 2006, 124. Order to cash office for disbursement No: 330 dated 21 March 2006, 125. Order to cash office for disbursement No: 329 dated 21 March 2006, 126. Order to cash office for disbursement No: 176 dated 15 February 2006, 127. Order to cash office for disbursement No: 209 dated 22 February 2006, 128. Order to cash office for disbursement No: 210 dated 22 February 2006, 129. Order to cash office for disbursement No: 211 dated 22 February 2006, 130. Order to cash office for disbursement No: 205 dated 22 February 2006, 131. Order to cash office for disbursement No: 215 dated 23 February 2006, 132. Order to cash office for disbursement No: 235 dated 28 February 2006, 133. Order to cash office for disbursement No: 15 dated 6 February 2006, 134. Order to cash office for disbursement No: 38 dated 12 January 2006, 135. Order to cash office for disbursement No: 39 dated 12 January 2006, 136. Order to cash office for disbursement No: 54 dated 17 January 2006, 137. Order to cash office for disbursement No: 64 dated 18 January 2006, 138. Order to cash office for disbursement No: 69 dated 19 January 2006, 139. Order to cash office for disbursement No: 91 dated 27 January 2006, 140. Order to cash office for disbursement No: 96 dated 30 January 2006, 141. Order to cash office for disbursement No: 138 dated 6 February 2006, 142. Order to cash office for disbursement No: 139 dated 6 February 2006, 143. Order to cash office for disbursement No: 140 dated 6 February 2006, 144. Order to cash office for disbursement No: 141 dated 6 February 2006, 145. Order to cash office for disbursement No: 142 dated 6 February 2006, 146. Order to cash office for disbursement No: 143 dated 6 February 2006, 147. Order to cash office for disbursement No: 144 dated 6 February 2006, 148. Order to cash office for disbursement No: 137 dated 6 February 2006, 149. Order to cash office for disbursement No: 373 dated 29 March 2006, 150. Order to cash office for disbursement No: 372 dated 29 March 2006, 151. Order to cash office for disbursement No: 386 dated 31 March 2006, 152. Order to cash office for disbursement No: 389 dated 3 April 2006, 153. Order to cash office for disbursement No: 403 dated 4 April 2006, 154. Order to cash office for disbursement No: 409 dated 5 April 2006,

81 155. Order to cash office for disbursement No: 406 dated 5 April 2006, 156. Order to cash office for disbursement No: 415 dated 6 April 2006, 157. Order to cash office for disbursement No: 428 dated 7 April 2006

14 Filing folder No I-C-1-c) (1-156 / 2001):

1. Order to cash office for disbursement No: 226 dated 6 March 2001, 2. Order to cash office for disbursement No: 380 dated 3 April 2001, 3. Order to cash office for disbursement No: 487 dated 27 April 2001, 4. Order to cash office for disbursement No: 777 dated 25 June 2001, 5. Order to cash office for disbursement No: 832 dated 10 July 2001, 6. Order to cash office for disbursement No: 1055 dated 15 August 2001, 7. Order to cash office for disbursement No: 1330 dated 10 October 2001, 8. Order to cash office for disbursement No: 1450 dated 13 November 2001, 9. Order to cash office for disbursement No: 1726 dated 31 December 2001, 10. Order to cash office for disbursement No: 106 dated 14 February 2001, 11. Order to cash office for disbursement No: 107 dated 14 February 2001, 12. Order to cash office for disbursement No: 146 dated 26 February 2001, 13. Order to cash office for disbursement No: 198 dated 2 March 2001, 14. Order to cash office for disbursement No: 357 dated 30 March 2001, 15. Order to cash office for disbursement No: 358 dated 30 March 2001, 16. Order to cash office for disbursement No: 498 dated 30 April 2001, 17. Order to cash office for disbursement No: 486 dated 27 April 2001, 18. Order to cash office for disbursement No: 779 dated 28 June 2001, 19. Order to cash office for disbursement No: 774 dated 22 June 2001, 20. Order to cash office for disbursement No: 775 dated 22 June 2001, 21. Order to cash office for disbursement No: 790 dated 2 July 2001, 22. Order to cash office for disbursement No: 799 dated 3 July 2001, 23. Order to cash office for disbursement No: 935 dated 28 July 2001, 24. Order to cash office for disbursement No: 1446 dated 12 November 2001, 25. Order to cash office for disbursement No: 1473 dated 16 November 2001, 26. Order to cash office for disbursement No: 1472 dated 16 November 2001, 27. Order to cash office for disbursement No: 1710 dated 28 December 2001, 28. Order to cash office for disbursement No: 1707 dated 28 December 2001, 29. Order to cash office for disbursement No: 1708 dated 28 December 2001, 30. Order to cash office for disbursement No: 861 dated 29 July 2001, 31. Order to cash office for disbursement No: 273 dated 16 March 2001, 32. Order to cash office for disbursement No: 678 dated 14 June 2001, 33. Order to cash office for disbursement No: 693 dated 15 June 2001, 34. Order to cash office for disbursement No: 874 dated 16 July 2001, 35. Order to cash office for disbursement No: 942 dated 31 July 2001, 36. Order to cash office for disbursement No: 1011 dated 10 August 2001, 37. Order to cash office for disbursement No: 1012 dated 10 August 2001, 38. Order to cash office for disbursement No: 1582 dated 5 December 2001, 39. Order to cash office for disbursement No: 1580 dated 5 December 2001, 40. Order to cash office for disbursement No: 1587 dated 6 December 2001, 41. Order to cash office for disbursement No: 1353 dated 19 October 2001, 42. Order to cash office for disbursement No: 1341 dated 15 October 2001, 43. Order to cash office for disbursement No: 421 dated 12 April 2001,

82 44. Order to cash office for disbursement No: 105 dated 14 February 2001, 45. Order to cash office for disbursement No: 403 dated 6 April 2001, 46. Order to cash office for disbursement No: 1732 dated 31 December 2001, 47. Order to cash office for disbursement No: 1434 dated 9 November 2001, 48. Order to cash office for disbursement No: 1354 dated 19 October 2001, 49. Order to cash office for disbursement No: 1605 dated 7 December 2001, 50. Order to cash office for disbursement No: 1603 dated 7 December 2001, 51. Order to cash office for disbursement No: 1592 dated 6 December 2001, 52. Order to cash office for disbursement No: 1588 dated 6 December 2001, 53. Order to cash office for disbursement No: 1585 dated 5 December 2001, 54. Order to cash office for disbursement No: 1549 dated 28 November 2001, 55. Order to cash office for disbursement No: 1543 dated 27 November 2001, 56. Order to cash office for disbursement No: 1541 dated 27 November 2001, 57. Order to cash office for disbursement No: 1540 dated 27 November 2001, 58. Order to cash office for disbursement No: 1220 dated 10 September 2001, 59. Order to cash office for disbursement No: 1215 dated 7 September 2001, 60. Order to cash office for disbursement No: 1210 dated 7 September 2001, 61. Order to cash office for disbursement No: 1100 dated 23 August 2001, 62. Order to cash office for disbursement No: 1003 dated 9 August 2001, 63. Order to cash office for disbursement No: 1002 dated 9 August 2001, 64. Order to cash office for disbursement No: 691 dated 15 June 2001, 65. Order to cash office for disbursement No: 581 dated 21 May 2001, 66. Order to cash office for disbursement No: 373 dated 29 March 2001, 67. Order to cash office for disbursement No: 271 dated 16 March 2001, 68. Order to cash office for disbursement No: 165 dated 27 February 2001, 69. Order to cash office for disbursement No: 37 dated 18 January 2001, 70. Order to cash office for disbursement No: 498 dated 3 July 2001, 71. Order to cash office for disbursement No: 813 dated 5 July 2001, 72. Order to cash office for disbursement No: 974 dated 1 August 2001, 73. Order to cash office for disbursement No: 973 dated 1 August 2001, 74. Order to cash office for disbursement No: 1043 dated 14 August 2001, 75. Order to cash office for disbursement No: 1090 dated 21 August 2001, 76. Order to cash office for disbursement No: 1087 dated 21 August 2001, 77. Order to cash office for disbursement No: 1116 dated 24 August 2001, 78. Order to cash office for disbursement No: 1169 dated 23 August 2001, 79. Order to cash office for disbursement No: 1168 dated 23 August 2001, 80. Order to cash office for disbursement No: 1167 dated 23 August 2001, 81. Order to cash office for disbursement No: 1236 dated 13 September 2001, 82. Order to cash office for disbursement No: 1230 dated 12 September 2001, 83. Order to cash office for disbursement No: 522 dated 4 May 2001, 84. Order to cash office for disbursement No: 517 dated 3 May 2001, 85. Order to cash office for disbursement No: 516 dated 3 May 2001, 86. Order to cash office for disbursement No: 1667 dated 21 December 2001, 87. Order to cash office for disbursement No: 1408 dated 3 November 2001, 88. Order to cash office for disbursement No: 1407 dated 3 November 2001, 89. Order to cash office for disbursement No: 1466 dated 15 November 2001, 90. Order to cash office for disbursement No: 1447 dated 12 November 2001, 91. Order to cash office for disbursement No: 1483 dated 19 November 2001, 92. Order to cash office for disbursement No: 1500 dated 20 November 2001,

83 93. Order to cash office for disbursement No: 1495 dated 20 November 2001, 94. Order to cash office for disbursement No: 1700 dated 28 December 2001, 95. Order to cash office for disbursement No: 741 dated 25 June 2001, 96. Order to cash office for disbursement No: 763 dated 30 June 2001, 97. Order to cash office for disbursement No: 784 dated 2 July 2001, 98. Order to cash office for disbursement No: 804 dated 3 July 2001, 99. Order to cash office for disbursement No: 632 dated 31 May 2001, 100. Order to cash office for disbursement No: 628 dated 30 May 2001, 101. Order to cash office for disbursement No: 624 dated 29 May 2001, 102. Order to cash office for disbursement No: 648 dated 4 June 2001, 103. Order to cash office for disbursement No: 640 dated 2 June 2001, 104. Order to cash office for disbursement No: 668 dated 11 June 2001, 105. Order to cash office for disbursement No: 1427 dated 7 November 2001, 106. Order to cash office for disbursement No: 1283 dated 25 September 2001, 107. Order to cash office for disbursement No: 1326 dated 8 October 2001, 108. Order to cash office for disbursement No: 1322 dated 4 October 2001, 109. Order to cash office for disbursement No: 1410 dated 31 December 2001, 110. Order to cash office for disbursement No: 422 dated 12 September 2001, 111. Order to cash office for disbursement No: 446 dated 18 April 2001, 112. Order to cash office for disbursement No: 494 dated 27 April 2001, 113. Order to cash office for disbursement No: 484 dated 26 April 2001, 114. Order to cash office for disbursement No: 540 dated 10 May 2001, 115. Order to cash office for disbursement No: 529 dated 7 May 2001, 116. Order to cash office for disbursement No: 523 dated 4 May 2001, 117. Order to cash office for disbursement No: 558 dated 14 May 2001, 118. Order to cash office for disbursement No: 557 dated 14 May 2001, 119. Order to cash office for disbursement No: 618 dated 28 May 2001, 120. Order to cash office for disbursement No: 617 dated 28 May 2001, 121. Order to cash office for disbursement No: 16 dated 6 January 2001, 122. Order to cash office for disbursement No: 47 dated 27 January 2001, 123. Order to cash office for disbursement No: 113 dated 15 February 2001, 124. Order to cash office for disbursement No: 196 dated 2 March 2001, 125. Order to cash office for disbursement No: 362 dated 30 March 2001, 126. Order to cash office for disbursement No: 361 dated 13 March 2001, 127. Order to cash office for disbursement No: 385 dated 4 April 2001, 128. Order to cash office for disbursement No: 402 dated 6 April 2001, 129. Order to cash office for disbursement No: 426 dated 13 April 2001, 130. Order to cash office for disbursement No: 346 dated 26 March 2001, 131. Order to cash office for disbursement No: 378 dated 2 April 2001, 132. Order to cash office for disbursement No: 629 dated 30 May 2001, 133. Order to cash office for disbursement No: 944 dated 31 July 2001, 134. Order to cash office for disbursement No: 1186 dated 1 September 2001, 135. Order to cash office for disbursement No: 1363 dated 24 October 2001, 136. Order to cash office for disbursement No: 1328 dated 9 October 2001, 137. Order to cash office for disbursement No: 1435 dated 9 October 2001, 138. Order to cash office for disbursement No: 1502 dated 20 November 2001, 139. Order to cash office for disbursement No: 1501 dated 20 November 2001, 140. Order to cash office for disbursement No: 1498 dated 20 November 2001, 141. Order to cash office for disbursement No: 1497 dated 20 November 2001

84 142. Order to cash office for disbursement No: 1477 dated 16 November 2001, 143. Order to cash office for disbursement No: 1504 dated 20 November 2001, 144. Order to cash office for disbursement No: 1503 dated 20 November 2001, 145. Order to cash office for disbursement No: 1463 dated 15 November 2001, 146. Order to cash office for disbursement No: 1718 dated 30 December 2001, 147. Order to cash office for disbursement No: 1717 dated 30 December 2001, 148. Order to cash office for disbursement No: 1716 dated 30 December 2001, 149. Order to cash office for disbursement No: 1715 dated 30 November 2001, 150. Order to cash office for disbursement No: 1714 dated 30 December 2001, 151. Order to cash office for disbursement No: 1719 dated 30 December 2001, 152. Order to cash office for disbursement No: 1720 dated 30 December 2001, 153. Order to cash office for disbursement No: 1733 dated 31 December 2001, 154. Order to cash office for disbursement No: 1734 dated 31 December 2001, 155. Order to cash office for disbursement No: 1736 dated 31 December 2001, 156. Order to cash office for disbursement No: 1599 dated 7 December 2001

15 Filing folder No I-C-2-c) (1-137 / 2002):

1. Order to cash office for disbursement No: 790 dated 18 July 2002, 2. Order to cash office for disbursement No: 1470 dated 23 October 2002, 3. Order to cash office for disbursement No: 1469 dated 23 October 2002, 4. Order to cash office for disbursement No: 1409 dated 11 October 2002, 5. Order to cash office for disbursement No: 1417 dated 12 October 2002, 6. Order to cash office for disbursement No: 278 dated 27 February 2002, 7. Order to cash office for disbursement No: 303 dated 6 March 2002, 8. Order to cash office for disbursement No: 245/1 dated 15 April 2002, 9. Order to cash office for disbursement No: 516 dated 15 May 2002, 10. Order to cash office for disbursement No: 517 dated 15 May 2002, 11. Order to cash office for disbursement No: 681 dated 10 June 2002, 12. Order to cash office for disbursement No: 685 dated 26 June 2002, 13. Order to cash office for disbursement No: 744 dated 8 July 2002, 14. Order to cash office for disbursement No: 742 dated 8 July 2002, 15. Order to cash office for disbursement No: 938 dated 8 August 2002, 16. Order to cash office for disbursement No: 939 dated 8 August 2002, 17. Order to cash office for disbursement No: 1285 dated 30 August 2002, 18. Order to cash office for disbursement No: 769 dated 12 July 2002, 19. Order to cash office for disbursement No: 941 dated 08 August 2002, 20. Order to cash office for disbursement No: 174 dated 4 February 2002, 21. Order to cash office for disbursement No: 186 dated 7 February 2002, 22. Order to cash office for disbursement No: 188 dated 7 February 2002, 23. Order to cash office for disbursement No: 305 dated 6 March 2002, 24. Order to cash office for disbursement No: 1366 dated 2 October 2002, 25. Order to cash office for disbursement No: 1455 dated 21 October 2002, 26. Order to cash office for disbursement No: 803 dated 22 July 2002, 27. Order to cash office for disbursement No: 1375 dated 3 October 2002, 28. Order to cash office for disbursement No: 1412 dated 12 October 2002, 29. Order to cash office for disbursement No: 336 dated 11 March 2002, 30. Order to cash office for disbursement No: 485 dated 15 April 2002, 31. Order to cash office for disbursement No: 184 dated 6 February 022002,

85 32. Order to cash office for disbursement No: 169 dated 4 February 2002, 33. Order to cash office for disbursement No: 947 dated 9 August 2002, 34. Order to cash office for disbursement No: 1362 dated 1 October 2002, 35. Order to cash office for disbursement No: 1459 dated 22 October 2002, 36. Order to cash office for disbursement No: 1461 dated 22 October 2002, 37. Order to cash office for disbursement No: 306 dated 6 March 032002, 38. Order to cash office for disbursement No: 304 dated 6 March 2002, 39. Order to cash office for disbursement No: 247/1 dated 15 April 2002, 40. Order to cash office for disbursement No: 518 dated 15 May 2002, 41. Order to cash office for disbursement No: 519 dated 15 May 2002, 42. Order to cash office for disbursement No: 664 dated 6 June 2002, 43. Order to cash office for disbursement No: 682 dated 10 June 2002, 44. Order to cash office for disbursement No: 747 dated 8 July 2002, 45. Order to cash office for disbursement No: 1251 dated 25 September 2002, 46. Order to cash office for disbursement No: 372/1 dated 13 May 2002, 47. Order to cash office for disbursement No: 770 dated 12 July 2002, 48. Order to cash office for disbursement No: 1413 dated 12 October 2002, 49. Order to cash office for disbursement No: 1275 dated 30 September 2002, 50. Order to cash office for disbursement No: 1281 dated 30 September 2002, 51. Order to cash office for disbursement No: 1287 dated 30 September 2002, 52. Order to cash office for disbursement No: 362 dated 14 March 2002, 53. Order to cash office for disbursement No: 393 dated 21 March 2002, 54. Order to cash office for disbursement No: 392 dated 21 March 2002, 55. Order to cash office for disbursement No: 391 dated 21 March 2002, 56. Order to cash office for disbursement No: 1817 dated 18 December 2002, 57. Order to cash office for disbursement No: 1808 dated 17 December 2002, 58. Order to cash office for disbursement No: 1801 dated 17 December 2002, 59. Order to cash office for disbursement No: 1477 dated 24 October 2002, 60. Order to cash office for disbursement No: 1471 dated 24 October 2002, 61. Order to cash office for disbursement No: 1373 dated 2 October 2002, 62. Order to cash office for disbursement No: 1217 dated 19 September 2002, 63. Order to cash office for disbursement No: 1207 dated 16 September 2002, 64. Order to cash office for disbursement No: 1022 dated 23 August 2002, 65. Order to cash office for disbursement No: 1021 dated 23 August 2002, 66. Order to cash office for disbursement No: 970 dated 14 August 2002, 67. Order to cash office for disbursement No: 807 dated 22 July 2002, 68. Order to cash office for disbursement No: 802 dated 22 July 2002, 69. Order to cash office for disbursement No: 781 dated 16 July 2002, 70. Order to cash office for disbursement No: 597 dated 29 May 2002, 71. Order to cash office for disbursement No: 596 dated 29 May 2002, 72. Order to cash office for disbursement No: 590 dated 29 May 2002, 73. Order to cash office for disbursement No: 358/1 dated 8 May 2002, 74. Order to cash office for disbursement No: 304/1 dated 26 April 2002, 75. Order to cash office for disbursement No: 64 dated 16 January 2002, 76. Order to cash office for disbursement No: 66 dated 17 January 2002, 77. Order to cash office for disbursement No: 74 dated 18 January 2002, 78. Order to cash office for disbursement No: 1010 dated 21 August 2002, 79. Order to cash office for disbursement No: 1058 dated 28 August 2002, 80. Order to cash office for disbursement No: 1057 dated 28 August 2002,

86 81. Order to cash office for disbursement No: 1045 dated 27 August 2002, 82. Order to cash office for disbursement No: 1046 dated 27 August 2002, 83. Order to cash office for disbursement without number dated 27 August 2002, 84. Order to cash office for disbursement No: 1070 dated 29 August 2002, 85. Order to cash office for disbursement No: 1191 dated 13 September 2002, 86. Order to cash office for disbursement No: 1190 dated 13 September 2002, 87. Order to cash office for disbursement No: 1269 0d 30 September 2002, 88. Order to cash office for disbursement No: 1587 dated 5 November 2002, 89. Order to cash office for disbursement No: 1859 dated 24 December 2002, 90. Order to cash office for disbursement No: 234 dated 18 February 2002, 91. Order to cash office for disbursement No: 259 dated 20 February 2002, 92. Order to cash office for disbursement No: 290 dated 4 March 2002, 93. Order to cash office for disbursement No: 287 dated 4 March 2002, 94. Order to cash office for disbursement No: 180/1 dated 5 April 2002, 95. Order to cash office for disbursement No: 166/1 dated 4 April 2002, 96. Order to cash office for disbursement No: 165/1 dated 4 April 2002, 97. Order to cash office for disbursement No: 262/1 dated 19 April 2002, 98. Order to cash office for disbursement No: 287/1 dated 23 April 2002, 99. Order to cash office for disbursement No: 286/1 dated 23 April 2002, 100. Order to cash office for disbursement No: 332/1 dated 3 May 2002, 101. Order to cash office for disbursement No: 571 dated 24 May 2002, 102. Order to cash office for disbursement No: 682 dated 14 June 2002, 103. Order to cash office for disbursement No: 877 dated 31 July 2002, 104. Order to cash office for disbursement No: 902 dated 3 August 2002, 105. Order to cash office for disbursement No: 978 dated 16 August 2002, 106. Order to cash office for disbursement No: 979 dated 16 August 2002, 107. Order to cash office for disbursement No: 889, 108. Order to cash office for disbursement No: 215 dated 14 February 2002, 109. Order to cash office for disbursement No: 208 dated 12 February 2002, 110. Order to cash office for disbursement No: 1855 dated 23 December 2002, 111. Order to cash office for disbursement No: 1674 dated 26 November 2002, 112. Order to cash office for disbursement No: 1749 dated 3 December 2002, 113. Order to cash office for disbursement No: 1794 dated 16 December 2002, 114. Order to cash office for disbursement No: 1277 dated 30 September 2002, 115. Order to cash office for disbursement No: 1276 dated 30 September 2002, 116. Order to cash office for disbursement No: 1275 dated 30 September 2002, 117. Order to cash office for disbursement No: 1274 dated 30 September 2002, 118. Order to cash office for disbursement No: 1273 dated 30 September 2002, 119. Order to cash office for disbursement No: 1272 dated 30 September 2002, 120. Order to cash office for disbursement No: 1271 dated 30 September 2002, 121. Order to cash office for disbursement No: 1270 dated 30 September 2002, 122. Order to cash office for disbursement No: 1278 dated 30 September 2002, 123. Order to cash office for disbursement No: 313/1 dated 29 April 2002, 124. Order to cash office for disbursement No: 703 dated 30 June 2002, 125. Order to cash office for disbursement No: 808 dated 22 July 2002, 126. Order to cash office for disbursement No: 858 dated 29 July 2002, 127. Order to cash office for disbursement No: 915 dated 5 August 2002, 128. Order to cash office for disbursement No: 917 dated 6 August 2002, 129. Order to cash office for disbursement No: 1212 dated 17 September 2002,

87 130. Order to cash office for disbursement No: 396 dated 22 March 2002, 131. Order to cash office for disbursement No: 397 dated 22 March 2002, 132. Order to cash office for disbursement No: 398 dated 22 March 2002, 133. Order to cash office for disbursement No: 1796 dated 17 December 2002, 134. Order to cash office for disbursement No: 983 dated 17 August 2002, 135. Order to cash office for disbursement No: 354 dated 13 March 2002, 136. Order to cash office for disbursement No: 1264 dated 30 September 2002 i 137. Order to cash office for disbursement No: 879 dated 31 July 2002.

16. Filing folder No I-C-3-c) (1-129 / 2003):

1. Order to cash office for disbursement without number dated 28 February 2003, 2. Order to cash office for disbursement without number dated 11 March 2003, 3. Order to cash office for disbursement Order to cash office for disbursement without number dated 15 April 2003, 4. Order to cash office for disbursement without number dated 19 May 2003, 5. Order to cash office for disbursement without number dated 16 June 2003, 6. Order to cash office for disbursement without number dated 11 July 2003, 7. Order to cash office for disbursement without number dated 11 August 2003, 8. Order to cash office for disbursement without number dated 12 May 2003, 9. Order to cash office for disbursement without number dated 18 April 2003, 10. Order to cash office for disbursement without number dated 13 March 2003, 11. Order to cash office for disbursement without number and date (for the amount of KM 1,000.00), 12. Order to cash office for disbursement without number dated 10 February 2003, 13. Order to cash office for disbursement without number dated 7 March 2003, 14. Order to cash office for disbursement No: 193/03 dated 3 March 2003, 15. Order to cash office for disbursement No: 772/03 dated 25 August 2003, 16. Order to cash office for disbursement No: 771/03 dated 25 August 2003, 17. Order to cash office for disbursement No: 1441/03 dated 24 November 2003, 18. Order to cash office for disbursement without number dated 11 April 2003, 19. Order to cash office for disbursement without number dated 30 April 2003, 20. Order to cash office for disbursement without number i date (for the amount of KM 700.00), 21. Order to cash office for disbursement No: 642/03 dated 18 June 2003, 22. Order to cash office for disbursement No: 1058/03 dated 29 October 2003, 23. Order to cash office for disbursement without number dated 29 December 2003, 24. Order to cash office for disbursement No: 1275/03 dated 31 December 2003, 25. Order to cash office for disbursement No: 920/03 dated 30 September 2003, 26. Order to cash office for disbursement No: 1060/03 dated 29 October 2003, 27. Order to cash office for disbursement No: 1059/03 dated 29 October 2003, 28. Order to cash office for disbursement No: 1130/03 dated 11 November 2003, 29. Order to cash office for disbursement No: 1183/03 dated 10 December 2003, 30. Order to cash office for disbursement without number dated 9 December 2003, 31. Order to cash office for disbursement without number dated 17 November 2003, 32. Order to cash office for disbursement without number dated 15 September 2003, 33. Order to cash office for disbursement without number dated 7 April 2003, 34. Order to cash office for disbursement without number dated 11 April 2003 (for the amount of KM 300.00),

88 35. Order to cash office for disbursement without number dated 11 April 2003 (for the amount of KM 450.00), 36. Order to cash office for disbursement without number dated 7 April 2003, 37. Order to cash office for disbursement without number dated 7 March 2003, 38. Order to cash office for disbursement without number dated 10 February 2003, 39. Order to cash office for disbursement without number dated 5 February 2003, 40. Order to cash office for disbursement without number dated 10 February 2003, 41. Order to cash office for disbursement without number dated 22 August 2003 (for the amount of KM 800.00), 42. Order to cash office for disbursement without number dated 22 August 2003 (for the amount of KM 2,310.00), 43. Order to cash office for disbursement without number dated 22 August 2003 (for the amount of KM 940.00), 44. Order to cash office for disbursement without number dated 25 September 2003, 45. Order to cash office for disbursement without number dated 24 September 2003, 46. Order to cash office for disbursement without number dated 20 June 2003 (for the amount of KM 690.00), 47. Order to cash office for disbursement without number dated 20 June 2003 (for the amount of KM 830.00), 48. Order to cash office for disbursement without number dated 20 June 2003 (for the amount of KM 500.00), 49. Order to cash office for disbursement without number dated 15 May 2003 (for the amount of KM 800.00), 50. Order to cash office for disbursement without number dated 15 May 2003 (for the amount of KM 1,120.00), 51. Order to cash office for disbursement without number dated 15 May 2003 (for the amount of KM 830.00), 52. Order to cash office for disbursement without number dated 15 May 2003 (for the amount of KM 340.00), 53. Order to cash office for disbursement without number dated 15 May 2003 (for the amount of KM 470.00), 54. Order to cash office for disbursement without number dated 19 May 2003 (for the amount of KM 340.00), 55. Order to cash office for disbursement without number dated 22 May 2003, 56. Order to cash office for disbursement without number dated 23 May 2003 (for the amount of KM 670.00), 57. Order to cash office for disbursement without number dated 23 May 2003 (for the amount of KM 1,000.00), 58. Order to cash office for disbursement without number dated 22 May 2003, 59. Order to cash office for disbursement without number dated 27 May 2003, 60. Order to cash office for disbursement without number dated 30 May 2003 (for the amount of KM 580.00), 61. Order to cash office for disbursement without number dated 30 May 2003 (for the amount of KM 1,000.00), 62. Order to cash office for disbursement without number dated 30 May 2003 (for the amount of KM 340.00), 63. Order to cash office for disbursement without number dated 12 June 2003, 64. Order to cash office for disbursement without number dated 27 June 2003, 65. Order to cash office for disbursement without number dated 2 July 2003, 66. Order to cash office for disbursement without number dated 29 July 2003,

89 67. Order to cash office for disbursement without number dated 5 August 2003, 68. Order to cash office for disbursement without number dated 6 August 2003, 69. Order to cash office for disbursement without number dated 7 August 2003, 70. Order to cash office for disbursement without number dated 13 August 2003, 71. Order to cash office for disbursement without number dated 14 August 2003, 72. Order to cash office for disbursement without number dated 18 August 2003, 73. Order to cash office for disbursement without number dated 20 August 2003 (for the amount of KM 660.00), 74. Order to cash office for disbursement without number dated 20 August 2003 (for the amount of KM 470.00), 75. Order to cash office for disbursement without number dated 21 August 2003, 76. Order to cash office for disbursement without number dated 26 August 2003 (for the amount of KM 790.00), 77. Order to cash office for disbursement without number dated 26 August 2003 (for the amount of KM 780.00), 78. Order to cash office for disbursement without number dated 16 September 2003 (for the amount of KM 1,240.00), 79. Order to cash office for disbursement without number dated 16 September 2003 (for the amount of KM 780.00), 80. Order to cash office for disbursement without number dated 24 September 2003, 81. Order to cash office for disbursement without number dated 25 September 2003, 82. Order to cash office for disbursement without number dated 30 September 2003 (for the amount of KM 460.00), 83. Order to cash office for disbursement without number dated 30 September 2003 (for the amount of KM 900.00), 84. Order to cash office for disbursement without number dated 30 September 2003 (for the amount of KM 340.00), 85. Order to cash office for disbursement without number dated 30 September 2003 (for the amount of KM 460.00), 86. Order to cash office for disbursement without number dated 2 October 2003, 87. Order to cash office for disbursement without number dated 3 October 2003, 88. Order to cash office for disbursement without number dated 6 October 2003, 89. Order to cash office for disbursement without number dated 8 October 2003, 90. Order to cash office for disbursement without number dated 14 October 2003, 91. Order to cash office for disbursement without number dated 16 October 2003 (for the amount of KM 340.00), 92. Order to cash office for disbursement without number dated 16 October 2003 (for the amount of KM 470.00), 93. Order to cash office for disbursement without number dated 16 October 2003 (for the amount of KM 470.00), 94. Order to cash office for disbursement without number dated 23 October 2003 (for the amount of KM 660.00), 95. Order to cash office for disbursement without number dated 23 October 2003 (for the amount of KM 600.00), 96. Order to cash office for disbursement without number dated 4 November 2003, 97. Order to cash office for disbursement without number dated 18 November 2003, 98. Order to cash office for disbursement without number dated 21 November 2003, 99. Order to cash office for disbursement without number dated 4 December 2003, 100. Order to cash office for disbursement without number dated 8 December 2003, 101. Order to cash office for disbursement without number dated 5 December 2003,

90 102. Order to cash office for disbursement without number dated 14 August 2003, 103. Order to cash office for disbursement without number dated 12 August 2003, 104. Order to cash office for disbursement without number dated 1 August 2003, 105. Order to cash office for disbursement without number dated 2 July 2003, 106. Order to cash office for disbursement without number dated 1 July 2003, 107. Order to cash office for disbursement without number dated 30 May 2003, 108. Order to cash office for disbursement without number dated 51 December 2003, 109. Order to cash office for disbursement without number dated 28 November 2003 (for the amount of KM 3,000.00), 110. Order to cash office for disbursement without number dated 28 November 2003 (for the amount of KM 1,000.00), 111. Order to cash office for disbursement without number dated 28 November 2003 (for the amount of KM 1,000.00), 112. Order to cash office for disbursement without number dated 28 November 2003 (for the amount of KM 3,000.00– Milan Jelić), 113. Order to cash office for disbursement without number dated 28 November 2003 (for the amount of KM 3,000.00 - Hamdija Avdić), 114. Order to cash office for disbursement without number dated 28 November 2003 (for the amount of KM 3,000.00 - Goran Kosorić), 115. Order to cash office for disbursement without number dated 28 November 2003 (for the amount of KM 3,000.00– Ivan Perić), 116. Order to cash office for disbursement without number dated 28 November 2003 (for the amount of KM 3,000.00– Milenko Šaraba), 117. Order to cash office for disbursement without number dated 28 November 2003 (for the amount of KM 3,000.00– Mirko Milošević), 118. Order to cash office for disbursement without number dated 28 November 2003 (for the amount of KM 1,000.00– Anto Pehar), 119. Order to cash office for disbursement without number dated 28 November 2003 (for the amount of KM 750.00), 120. Order to cash office for disbursement without number dated 28 November 2003 (for the amount of KM 3,000.00– Živko Marjanac), 121. Order to cash office for disbursement without number dated 28 November 2003 (for the amount of KM 3,000.00– Marinko Giljo), 122. Order to cash office for disbursement without number dated 28 November 2003 (for the amount of KM 1,000.00– Mirsad Ibrišimbegović), 123. Order to cash office for disbursement without number dated 2 October 2003, 124. Order to cash office for disbursement without number dated 20 September 2003, 125. Order to cash office for disbursement without number dated 9 December 2003 (for the amount of KM 1,500.00– Milan Jelić), 126. Order to cash office for disbursement without number dated 9 December 2003 (for the amount of KM 1,500.00– Iljo Dominković), 127. Order to cash office for disbursement without number dated 9 December 2003 (for the amount of KM 1,500.00– Živko Marjanac), 128. Order to cash office for disbursement without number dated 9 December 2003 (for the amount of KM 1,500.00– Goran Kosorić), 129. Order to cash office for disbursement without number dated 9 December 2003 (for the amount of KM 1,500.00– Milenko Šaraba)

91 17. Filing folder No I-C-3-c) (130-233 / 2003):

130. Order to cash office for disbursement without number dated 9 December 2003 (for the amount of KM 1,500.00– Mirko Milošević), 131. Order to cash office for disbursement without number dated 9 December 2003 (for the amount of KM 1,500.00– Ivan Perić), 132. Order to cash office for disbursement without number dated 9 December 2003 (for the amount of KM 1,500.00– Hamdija Avdić), 133. Order to cash office for disbursement without number dated 9 December 2003 ( for the amount of KM 500.00– Anto Pehar), 134. Order to cash office for disbursement without number dated 9 December 2003 (for the amount of KM 500.00– Mirsad Ibrišimbegović), 135. Order to cash office for disbursement without number dated 23 December 2003, 136. Order to cash office for disbursement without number dated 19 December 2003 (for the amount of KM 500.00), 137. Order to cash office for disbursement without number dated 19 December 2003 (for the amount of KM 400.00), 138. Order to cash office for disbursement without number dated 19 December 2003, (for the amount of KM 500.00– Edin Hodžić), 139. Order to cash office for disbursement without number dated 23 December 2003 (for the amount of KM 3,555.00), 140. Order to cash office for disbursement without number dated 23 December 2003 (for the amount of KM 1,500.00– Ante Pehar), 141. Order to cash office for disbursement without number dated 23 December 2003 (for the amount of KM 1,500.00– Mirko Milošević), 142. Order to cash office for disbursement without number dated 23 December 2003 (for the amount of KM 1,500.00– Hamdija Avdić), 143. Order to cash office for disbursement without number dated 23 December 2003 (for the amount of KM 1,500.00– Ivan Perić), 144. Order to cash office for disbursement without number dated 23 December 2003 (for the amount of KM 1,500.00– Iljo Dominković), 145. Order to cash office for disbursement without number dated 23 December 2003 (for the amount of KM 1,500.00– Milenko Šaraba), 146. Order to cash office for disbursement without number dated 23 December 2003 (for the amount of KM 1,500.00– Mirsad Ibrišimbegović), 147. Order to cash office for disbursement without number dated 23 December 2003 (for the amount of KM 1,500.00– Živko Marjanac), 148. Order to cash office for disbursement without number dated 23 December 2003 (for the amount of KM 1,500.00– Goran Kosorić), 149. Order to cash office for disbursement without number dated 23 December 2003 (for the amount of KM 1,500.00– Sulejman Čolaković), 150. Order to cash office for disbursement without number dated 23 December 2003 (for the amount of KM 1,250.00), 151. Order to cash office for disbursement without number dated 26 December 2003, 152. Order to cash office for disbursement without number dated 27 February 2003, 153. Order to cash office for disbursement without number dated 31 December 2003, 154. Order to cash office for disbursement without number dated 23 December 2003 (for the amount of KM 860.00), 155. Order to cash office for disbursement without number dated 11 December 2003, 156. Order to cash office for disbursement without number dated 12 December 2003, 157. Order to cash office for disbursement without number dated 19 December 2003,

92 158. Order to cash office for disbursement without number dated 16 January 2003 (for the amount of KM 200.00), 159. Order to cash office for disbursement without number dated 16 January 2003 (for the amount of KM 520.00), 160. Order to cash office for disbursement without number dated 20 January 2003, 161. Order to cash office for disbursement without number dated 22 January 2003, 162. Order to cash office for disbursement without number dated 30 January 2003, 163. Order to cash office for disbursement without number dated 31 January 2003, 164. Order to cash office for disbursement without number dated 5 February 2003, 165. Order to cash office for disbursement without number dated 7 February 2003, 166. Order to cash office for disbursement without number dated 14 February 2003 (for the amount of KM 1,460.00), 167. Order to cash office for disbursement without number dated 14 February 2003 (for the amount of KM 550.00), 168. Order to cash office for disbursement without number dated 19 February 2003, 169. Order to cash office for disbursement without number dated 17 February 2003, 170. Order to cash office for disbursement without number dated 3 February 2003, 171. Order to cash office for disbursement without number dated 20 February 2003 (for the amount of KM 1,130.00), 172. Order to cash office for disbursement without number dated 20 February 2003 (for the amount of KM 340.00), 173. Order to cash office for disbursement without number dated 24 February 2003, 174. Order to cash office for disbursement without number dated 26 February 2003, 175. Order to cash office for disbursement without number dated 24 February 2003 (for the amount of KM 1,060.00), 176. Order to cash office for disbursement without number dated 6 March 2003 (for the amount of KM 340.00), 177. Order to cash office for disbursement without number dated 6 March 2003 (for the amount of KM 720.00), 178. Order to cash office for disbursement without number dated 11 March 2003, 179. Order to cash office for disbursement without number dated 7 March 2003, 180. Order to cash office for disbursement without number dated 11 March 2003 (for the amount of KM 780.00), 181. Order to cash office for disbursement without number dated 27 February 2003 (for the amount of KM 1,000.00 – Dragan Šafradin), 182. Order to cash office for disbursement without number dated 27 February 2003 (for the amount of KM 1,000.00– Živko Marjanac), 183. Order to cash office for disbursement without number dated 27 February 2003 (for the amount of KM 1,000.00– Goran Kosorić), 184. Order to cash office for disbursement without number dated 27 February 2003 (for the amount of KM 1,000.00– Mirko Milošević), February 185. Order to cash office for disbursement without number dated 27 February 2003 (for the amount of KM 1,000.00– Milenko Šaraba), 186. Order to cash office for disbursement without number dated 27 February 2003 (for the amount of KM 1,000.00– Sulejman Čolaković), 187. Order to cash office for disbursement without number dated 27 February 2003 (for the amount of KM 1,000.00– Ivan Perić), 188. Order to cash office for disbursement without number dated 27 February 2003 (for the amount of KM 1,000.00– Milan Jelić), 189. Order to cash office for disbursement without number dated 27 February 2003 (for the amount of KM 1,000.00– Semin Temin),

93 190. Order to cash office for disbursement without number dated 27 February 2003 (for the amount of KM 1,000.00– Iljo Dominković), 191. Order to cash office for disbursement without number dated 27 February 2003 (for the amount of KM 1,000.00– Hamdija Avdić), 192. Order to cash office for disbursement without number dated 27 February 2003 (for the amount of KM 1,000.00– Bajro Bačić), 193. Order to cash office for disbursement without number dated 12 March 2003 (for the amount of KM 500.00), 194. Order to cash office for disbursement without number dated 12 March 2003 (for the amount of KM 590.00), 195. Order to cash office for disbursement without number dated 13 March 2003, 196. Order to cash office for disbursement without number dated 18 March 2003, 197. Order to cash office for disbursement without number dated 20 March 2003 (for the amount of KM 210.00), 198. Order to cash office for disbursement without number dated 20 March 2003 (for the amount of KM 290.00), 199. Order to cash office for disbursement without number dated 20 March 2003 (for the amount of KM 1,020.00), 200. Order to cash office for disbursement without number dated 19 March 2003, 201. Order to cash office for disbursement without number dated 21 March 2003, 202. Order to cash office for disbursement without number dated 27 March 2003, 203. Order to cash office for disbursement without number dated 3 April 2007, 204. Order to cash office for disbursement without number dated 8 April 2003 (for the amount of KM 1,300.00), 205. Order to cash office for disbursement without number dated 8 April 2003 (for the amount of KM 1,680.00), 206. Order to cash office for disbursement without number dated 10 April 2003 (for the amount of KM 780.00), 207. Order to cash office for disbursement without number dated 10 April 2003 (for the amount of KM 60.00), 208. Order to cash office for disbursement without number dated 10 April 2003 (for the amount of KM 340.00), 209. Order to cash office for disbursement without number dated 18 April 2003 (for the amount of KM 800.00), 210. Order to cash office for disbursement without number dated 18 April 2003 (for the amount of KM 470.00), 211. Order to cash office for disbursement without number dated 17 April 2003, 212. Order to cash office for disbursement without number dated 16 April 2003, 213. Order to cash office for disbursement without number dated 21 April 2003, 214. Order to cash office for disbursement without number dated 24 April 2003 (for the amount of KM 470.00), 215. Order to cash office for disbursement without number dated 24 April 2003 (for the amount of KM 1,180.00), 216. Order to cash office for disbursement without number dated 25 April 2003, 217. Order to cash office for disbursement without number dated 28 April 2003, 218. Order to cash office for disbursement without number dated 29 April 2003, 219. Order to cash office for disbursement without number dated 2 May 2003 (for the amount of KM 420.00), 220. Order to cash office for disbursement without number dated 2 May 2003 (for the amount of KM 420.00), 221. Order to cash office for disbursement without number dated 30 April 2003,

94 222. Order to cash office for disbursement without number dated 17 April 2003 (for the amount of KM 500.00– Huso Golač), 223. Order to cash office for disbursement without number dated 17 April 2003 (for the amount of KM 500.00– Zijo Čovčić), 224. Order to cash office for disbursement without number dated 9 April 2003, 225. Order to cash office for disbursement without number dated 20 March 2004, 226. Order to cash office for disbursement without number dated 13 March 2003, 227. Order to cash office for disbursement without number dated 6 May 2003 (for the amount of KM 1,000.00), 228. Order to cash office for disbursement without number dated 5 May 2003 (for the amount of KM 1,260.00), 229. Order to cash office for disbursement without number dated 5 May 2003 (for the amount of KM 180.00), 230. Order to cash office for disbursement without number dated 5 May 2003 (for the amount of KM 340.00), 231. Order to cash office for disbursement without number dated 7 May 2003, 232. Order to cash office for disbursement without number dated 8 May 2003, and 233. Order to cash office for disbursement without number dated 12 May 2003.

18. Filing folder No I-C-4-c) (1-128 / 2004):

1. Order to cash office for disbursement No: 2318 no date, 2. Order to cash office for disbursement No: 2296 dated 17 December 2004, 3. Order to cash office for disbursement No: 2059 dated 2 November 2004, 4. Order to cash office for disbursement No: 2060 dated 2 November 2004, 5. Order to cash office for disbursement No: 1956 dated 21 October 2004, 6. Order to cash office for disbursement No: 1869 dated 12 October 2004, 7. Order to cash office for disbursement No: 1870 dated 12 October 2004, 8. Order to cash office for disbursement No: 1629 dated 14 September 2004, 9. Order to cash office for disbursement No: 1615 dated 10 September 2004, 10. Order to cash office for disbursement No: 1212 dated 1 July 2004, 11. Order to cash office for disbursement No: 1213 dated 1 July 2004, 12. Order to cash office for disbursement No: 1215 dated 1 July 2004, 13. Order to cash office for disbursement No: 983 dated 2 June 2004, 14. Order to cash office for disbursement No: 984 dated 2 June 2004, 15. Order to cash office for disbursement No: 766 dated 10 May 2004, 16. Order to cash office for disbursement No: 704 dated 29 April 2004, 17. Order to cash office for disbursement No: 697 dated 30 April 2004, 18. Order to cash office for disbursement No: 615 dated 21 April 2004, 19. Order to cash office for disbursement No: 496 dated 2 April 2004, 20. Order to cash office for disbursement No: 358 dated 11 March 2004, 21. Order to cash office for disbursement No: 327 dated 8 March 204, 22. Order to cash office for disbursement No: 320 dated 8 March 2004, 23. Order to cash office for disbursement No: 306 dated 4 March 2004, 24. Order to cash office for disbursement No: 1368 dated 4 August 2004, 25. Order to cash office for disbursement No: 1367 dated 4 August 2004, 26. Order to cash office for disbursement No: 1366 dated 4 August 2004, 27. Order to cash office for disbursement No: 1875 dated 13 October 2004, 28. Order to cash office for disbursement No: 139 dated 3 February 2004, 29. Order to cash office for disbursement No: 2247 dated 7 December 2004,

95 30. Order to cash office for disbursement No: 2245 dated 6 December 2004, 31. Order to cash office for disbursement No: 2243 dated 6 December 2004, 32. Order to cash office for disbursement No: 2121 dated 15 November 2004, 33. Order to cash office for disbursement No: 2112 dated 11 November 2004, 34. Order to cash office for disbursement No: 1669 dated 17 September 2004, 35. Order to cash office for disbursement No: 1457 dated 23 August 2004, 36. Order to cash office for disbursement No: 1451 dated 23 August 2004, 37. Order to cash office for disbursement No: 2254 dated 8 December 2004, 38. Order to cash office for disbursement No: 2358 dated 29 December 2004, 39. Order to cash office for disbursement No: 2366 dated 30 December 2004, 40. Order to cash office for disbursement No: 400 dated 18 March 2004, 41. Order to cash office for disbursement No: 295 dated 28 February 2004, 42. Order to cash office for disbursement No: 264 dated 22 February 2004, 43. Order to cash office for disbursement No: 227 dated 17 February 2004, 44. Order to cash office for disbursement No: 228 dated 17 February 2004, 45. Order to cash office for disbursement No: 173 dated 11 February 2004, 46. Order to cash office for disbursement No: 1834 dated 11 October 2004, 47. Order to cash office for disbursement No: 1833 dated 11 October 2004, 48. Order to cash office for disbursement No: 1822 dated 8 October 2004, 49. Order to cash office for disbursement No: 1943 dated 20 October 2004, 50. Order to cash office for disbursement No: 1940 dated 19 October 2004, 51. Order to cash office for disbursement No: 1939 dated 19 October 2004, 52. Order to cash office for disbursement No: 1967 dated 22 October 2004, 53. Order to cash office for disbursement No: 1876 dated 13 October 2004, 54. Order to cash office for disbursement No: 1361 dated 4 August 2004, 55. Order to cash office for disbursement No: 979 dated 2 June 2004, 56. Order to cash office for disbursement No: 2361 dated 30 December 2004, 57. Order to cash office for disbursement No: 2365 dated 30 December 2004, 58. Order to cash office for disbursement No: 2287 dated 16 December 2004, 59. Order to cash office for disbursement No: 781/04 dated 14 July 2004, 60. Order to cash office for disbursement No: 836/04 dated 3 August 2004, 61. Order to cash office for disbursement No: 965/04 dated 1 September 2004, 62. Order to cash office for disbursement No: 472/04 dated 13 May 2004, 63. Order to cash office for disbursement No: 533/04 dated 2 June 2004, 64. Order to cash office for disbursement No: 726/04 dated 1 July 2004, 65. Order to cash office for disbursement No: 967/04 dated 30 August 2004, 66. Order to cash office for disbursement No: 1176/04 dated 11 October 2004, 67. Order to cash office for disbursement No: 1388/04 dated 2 November 2004, 68. Order to cash office for disbursement No: 1541/04 dated 3 December 2004, 69. Order to cash office for disbursement No: 1634/04 dated 28 December 2004, 70. Order to cash office for disbursement No: 474/04 dated 13 May 2004, 71. Order to cash office for disbursement No: 534/04 dated 2 June 2004, 72. Order to cash office for disbursement No: 727/04 dated 1 July 2004, 73. Order to cash office for disbursement No: 833/04 dated 3 August 2004, 74. Order to cash office for disbursement No: 964/04 dated 1 September 2004, 75. Order to cash office for disbursement No: 1178/04 dated 11 October 2004, 76. Order to cash office for disbursement No: 1387/04 dated 2 November 2004, 77. Order to cash office for disbursement No: 1542/04 dated 3 December 2004, 78. Order to cash office for disbursement No: 1633/04 dated 28 December 2004,

96 79. Order to cash office for disbursement No: 469/04 dated 12 May 2004, 80. Order to cash office for disbursement No: 535/04 dated 2 June 2004, 81. Order to cash office for disbursement No: 725/04 dated 1 July 2004, 82. Order to cash office for disbursement No: 831/04 dated 3 August 2004, 83. Order to cash office for disbursement No: 961/04 dated 1 September 2004, 84. Order to cash office for disbursement No: 1175/04 dated 11 October 2004, 85. Order to cash office for disbursement No: 1389/04 dated 2 November 2004, 86. Order to cash office for disbursement No: 1545/04 dated 3 December 2004, 87. Order to cash office for disbursement No: 1636/04 dated 28 December 2004, 88. Order to cash office for disbursement No: 149 no date, 89. Order to cash office for disbursement No: 2216 dated 30 November 112004, 90. Order to cash office for disbursement No: 2217 dated 30 November 2004, 91. Order to cash office for disbursement No: 152/04 dated 13 February 2004, 92. Order to cash office for disbursement No: 2 dated 5 January 2004, 93. Order to cash office for disbursement No: 2255 dated 8 December 2004, 94. Order to cash office for disbursement No: 2282 dated 15 December 2004, 95. Order to cash office for disbursement No: 2268 dated 10 December 2004, 96. Order to cash office for disbursement No: 2275 dated 13 December 2004, 97. Order to cash office for disbursement No: 2288 dated 16 December 2004, 98. Order to cash office for disbursement No: 2292 dated 17 December 2004, 99. Order to cash office for disbursement No: 2320 dated 27 December 2004, 100. Order to cash office for disbursement No: 2313 dated 23 December 2004, 101. Order to cash office for disbursement No: 1889 dated 14 October 2004, 102. Order to cash office for disbursement No: 1890 dated 14 December 2004, 103. Order to cash office for disbursement No: 2305 dated 22 November 2004, 104. Order to cash office for disbursement No: 1832 dated 10 October 2004, 105. Order to cash office for disbursement No: 1220 dated 3 July 2004, 106. Order to cash office for disbursement No: 1222 dated 5 July 2004, 107. Order to cash office for disbursement No: 1280 dated 14 July 2004, 108. Order to cash office for disbursement No: 1281 dated 15 July 2004, 109. Order to cash office for disbursement No: 1306 dated 21 July 2004, 110. Order to cash office for disbursement No: 1309 dated 22 July 2004, 111. Order to cash office for disbursement No: 1320 dated 27 July 2004, 112. Order to cash office for disbursement No: 1334 dated 29 July 2004, 113. Order to cash office for disbursement No: 1335 dated 29 July 2004, 114. Order to cash office for disbursement No: 1406 dated 12 August 2004, 115. Order to cash office for disbursement No: 1440 dated 20 August 2004, 116. Order to cash office for disbursement No: 1441 dated 20 August 2004, 117. Order to cash office for disbursement No: 1317 dated 27 July 2004, 118. Order to cash office for disbursement No: 1433 dated 17 August 2004, 119. Order to cash office for disbursement No: 1562 dated 3 September 2004, 120. Order to cash office for disbursement No: 1566 dated 3 September 2004, 121. Order to cash office for disbursement No: 1596 dated 9 September 2004, 122. Order to cash office for disbursement No: 1604 dated 10 September 2004, 123. Order to cash office for disbursement No: 1605 dated 10 September 2004, 124. Order to cash office for disbursement No: 1635 dated 14 September 2004, 125. Order to cash office for disbursement No: 1636 dated 14 September 2004, 126. Order to cash office for disbursement No: 1638 dated 15 September 2004, 127. Order to cash office for disbursement No: 1640 dated 15 September 2004,

97 128. Order to cash office for disbursement No: 1641 dated 15 September 2004,

19. Filing folder No I-C-4-c) (129-235 / 2004):

129. Order to cash office for disbursement No: 1691 dated 20 September 2004, 130. Order to cash office for disbursement No: 1692 dated 20 September 2004, 131. Order to cash office for disbursement No: 1695 dated 21 September 2004, 132. Order to cash office for disbursement No: 1696 dated 21 September 2004, 133. Order to cash office for disbursement No: 1710 dated 23 September 2004, 134. Order to cash office for disbursement No: 1720 dated 24 September 2004, 135. Order to cash office for disbursement No: 1725 dated 27 September 2004, 136. Order to cash office for disbursement No: 1738 dated 27 September 2004, 137. Order to cash office for disbursement No: 1746 dated 28 September 2004, 138. Order to cash office for disbursement No: 1754 dated 29 September 2004, 139. Order to cash office for disbursement No: 1761 dated 30 September 2004, 140. Order to cash office for disbursement No: 1762 dated 30 September 2004, 141. Order to cash office for disbursement No: 1763 dated 30 September 2004, 142. Order to cash office for disbursement No: 1760 dated 30 September 2004, 143. Order to cash office for disbursement No: 1867 dated 12 October 2004, 144. Order to cash office for disbursement No: 1938 dated 19 October 2004, 145. Order to cash office for disbursement No: 1935 dated 19 October 2004, 146. Order to cash office for disbursement No: 21 dated 14 January 2004, 147. Order to cash office for disbursement No: 23 dated 14 January 2004, 148. Order to cash office for disbursement No: 89 dated 23 January 2004, 149. Order to cash office for disbursement No: 79 dated 22 February 2004, 150. Order to cash office for disbursement No: 105 dated 28 January 2004, 151. Order to cash office for disbursement No: 95 dated 26 January 2004, 152. Order to cash office for disbursement No: 142 dated 3 February 2004, 153. Order to cash office for disbursement No: 159 dated 6 February 2004, 154. Order to cash office for disbursement No: 226 dated 23 February 2004, 155. Order to cash office for disbursement No: 242 dated 24 February 2004, 156. Order to cash office for disbursement No: 245 dated 25 February 2004, 157. Order to cash office for disbursement No: 246 dated 25 February 2004, 158. Order to cash office for disbursement No: 247 dated 25 February 2004, 159. Order to cash office for disbursement No: 248 dated 25 February 2004, 160. Order to cash office for disbursement No: 249 dated 25 February 2004, 161. Order to cash office for disbursement No: 250 dated 25 February 2004, 162. Order to cash office for disbursement No: 216 dated 16 February 2004, 163. Order to cash office for disbursement No: 18 dated 13 January 2004, 164. Order to cash office for disbursement No: 2327 dated 28 December 2004, 165. Order to cash office for disbursement No: 2328 dated 28 December 2004, 166. Order to cash office for disbursement No: 2329 dated 28 December 2004, 167. Order to cash office for disbursement No: 2330 dated 28 December 2004, 168. Order to cash office for disbursement No: 2331 dated 28 December 2004, 169. Order to cash office for disbursement No: 2332 dated 28 December 2004, 170. Order to cash office for disbursement No: 2333 dated 28 December 2004, 171. Order to cash office for disbursement No: 2334 dated 28 December 2004, 172. Order to cash office for disbursement No: 2335 dated 28 December 2004, 173. Order to cash office for disbursement No: 2336 dated 28 December 2004,

98 174. Order to cash office for disbursement No: 2337 dated 28 December 2004, 175. Order to cash office for disbursement No: 2338 dated 28 December 2004, 176. Order to cash office for disbursement No: 2339 dated 28 December 2004, 177. Order to cash office for disbursement No: 2340 dated 28 December 2004, 178. Order to cash office for disbursement No: 1917 dated 15 October 2004, 179. Order to cash office for disbursement No: 1918 dated 15 October 2004, 180. Order to cash office for disbursement No: 1661 dated 16 September 2004, 181. Order to cash office for disbursement No: 1659 dated 16 September 2004, 182. Order to cash office for disbursement No: 2063 dated 2 November 2004, 183. Order to cash office for disbursement No: 2071 dated 3 November 2004, 184. Order to cash office for disbursement No: 2072 dated 4 November 2004, 185. Order to cash office for disbursement No: 2073 dated 4 November 2004, 186. Order to cash office for disbursement No: 2074 dated 4 November 2004, 187. Order to cash office for disbursement No: 2117 dated 12 November 2004, 188. Order to cash office for disbursement No: 2120 dated 12 November 2004, 189. Order to cash office for disbursement No: 2236 dated 2 December 2004, 190. Order to cash office for disbursement No: 2253 dated 7 December 2004, 191. Order to cash office for disbursement No: 973 dated 1 June 2004, 192. Order to cash office for disbursement No: 1006 dated 7 June 2004, 193. Order to cash office for disbursement No: 1011 dated 7 June 2004, 194. Order to cash office for disbursement No: 1147 dated 24 June 2004, 195. Order to cash office for disbursement No: 1385 dated 6 August 2004, 196. Order to cash office for disbursement No: 1386 dated 6 August 2004, 197. Order to cash office for disbursement No: 1469 dated 25 August 2004, 198. Order to cash office for disbursement No: 1545 dated 3 September 2004, 199. Order to cash office for disbursement No: 1547 dated 3 September 2004, 200. Order to cash office for disbursement No: 1548 dated 5 September 2004, 201. Order to cash office for disbursement No: 1465 dated 25 August 2004, 202. Order to cash office for disbursement No: 1162 dated 26 June 2004, 203. Order to cash office for disbursement No: 1163 dated 26 June 2004, 204. Order to cash office for disbursement No: 1164 dated 26 June 2004, 205. Order to cash office for disbursement No: 624 dated 22 April 2004, 206. Order to cash office for disbursement No: 626 dated 22 April 2004, 207. Order to cash office for disbursement No: 628 dated 22 April 2004, 208. Order to cash office for disbursement No: 627 dated 22 April 2004, 209. Order to cash office for disbursement No: 629 dated 22 April 2004, 210. Order to cash office for disbursement No: 711 dated 4 May 2004, 211. Order to cash office for disbursement No: 726 dated 5 May 2004, 212. Order to cash office for disbursement No: 829 dated 17 May 2004, 213. Order to cash office for disbursement No: 961 dated 1 June 2004, 214. Order to cash office for disbursement No: 970 dated 1 June 2004, 215. Order to cash office for disbursement No: 435 dated 25 March 2004, 216. Order to cash office for disbursement No: 436 dated 25 March 2004, 217. Order to cash office for disbursement No: 438 dated 25 March 2004, 218. Order to cash office for disbursement No: 440 dated 25 March 2004, 219. Order to cash office for disbursement No: 461 dated 29 March 2004, 220. Order to cash office for disbursement No: 622 dated 22 April 2004, 221. Order to cash office for disbursement No: 2187 dated 23 November 2004, 222. Order to cash office for disbursement No: 2192 dated 24 November 2004,

99 223. Order to cash office for disbursement No: 2234 dated 2 December 2004, 224. Order to cash office for disbursement No: 2235 dated 2 December 2004, 225. Order to cash office for disbursement No: 2160 dated 22 November 2004, 226. Order to cash office for disbursement No: 2161 dated 22 November 2004, 227. Order to cash office for disbursement No: 2162 dated 22 November 2004, 228. Order to cash office for disbursement No: 2163 dated 22 November 2004, 229. Order to cash office for disbursement No: 1984 dated 26 October 2004, 230. Order to cash office for disbursement No: 2108 dated 28 October 2004, 231. Order to cash office for disbursement No: 2032 dated 29 October 2004, 232. Order to cash office for disbursement No: 2033 dated 29 October 2004, 233. Order to cash office for disbursement No: 2093 dated 9 November 2004, 234. Order to cash office for disbursement No: 2127 dated 17 November 2004, 235. Order to cash office for disbursement No: 2151 dated 22 November 2004,

20. Filing folder No I-C-4-c) (236-345 / 2004):

236. Order to cash office for disbursement No: 2152 dated 22 November 2004, 237. Order to cash office for disbursement No: 2153 dated 22 November 2004, 238. Order to cash office for disbursement No: 2154 dated 22 November 2004, 239. Order to cash office for disbursement No: 2155 dated 22 November 2004, 240. Order to cash office for disbursement No: 2156 dated 22 November 2004, 241. Order to cash office for disbursement No: 2157 dated 22 November 2004, 242. Order to cash office for disbursement No: 2158 dated 22 November 2004, 243. Order to cash office for disbursement No: 2159 dated 22 November 2004, 244. Order to cash office for disbursement No: 2101 dated 10 November 2004, 245. Order to cash office for disbursement No: 2105 dated 11 November 2004, 246. Order to cash office for disbursement No: 2143 dated 19 November 2004, 247. Order to cash office for disbursement No: 1966 dated 22 October 2004, 248. Order to cash office for disbursement No: 1962 dated 21 January 2004, 249. Order to cash office for disbursement No: 1959 dated 21 October 2004, 250. Order to cash office for disbursement No: 1964 dated 22 October 2004, 251. Order to cash office for disbursement No: 1965 dated 22 October 2004, 252. Order to cash office for disbursement No: 1985 dated 26 October 2004, 253. Order to cash office for disbursement No: 1986 dated 26 October 2004, 254. Order to cash office for disbursement No: 1987 dated 26 October 2004, 255. Order to cash office for disbursement No: 1988 dated 26 October 2004, 256. Order to cash office for disbursement No: 1989 dated 26 October 2004, 257. Order to cash office for disbursement No: 1990 dated 26 October 2004, 258. Order to cash office for disbursement No: 1991 dated 26 October 2004, 259. Order to cash office for disbursement No: 1992 dated 26 October 2004, 260. Order to cash office for disbursement No: 1993 dated 26 October 2004, 261. Order to cash office for disbursement No: 1994 dated 26 October 2004, 262. Order to cash office for disbursement No: 1995 dated 26 October 2004, 263. Order to cash office for disbursement No 1996 dated 26 October 2004, 264. Order to cash office for disbursement No: 1997 dated 26 October 2004, 265. Order to cash office for disbursement No: 1983 dated 26 October 2004, 266. Order to cash office for disbursement No: 235 dated 24 February 2004, 267. Order to cash office for disbursement No: 257 dated 25 February 2004, 268. Order to cash office for disbursement No: 258 dated 25 February 2004,

100 269. Order to cash office for disbursement No: 294 dated 1 March 2004, 270. Order to cash office for disbursement No: 312 dated 5 March 2004, 271. Order to cash office for disbursement No: 313 dated 5 March 2004, 272. Order to cash office for disbursement No: 335 dated 9 March 2004, 273. Order to cash office for disbursement No: 336 dated 9 March 2004, 274. Order to cash office for disbursement No: 337 dated 9 March 2004, 275. Order to cash office for disbursement No: 338 dated 9 March 2004, 276. Order to cash office for disbursement No: 341 dated 9 March 2004, 277. Order to cash office for disbursement No: 350 dated 10 March 2004, 278. Order to cash office for disbursement No: 352 dated 10 March 2004, 279. Order to cash office for disbursement No: 333 dated 9 March 2004, 280. Order to cash office for disbursement No: 251 dated 25 February 2004, 281. Order to cash office for disbursement No: 252 dated 25 February 2004, 282. Order to cash office for disbursement No: 253 dated 25 February 2004, 283. Order to cash office for disbursement No: 254 dated 25 February 2004, 284. Order to cash office for disbursement No: 255 dated 25 February 2004, 285. Order to cash office for disbursement No: 256 dated 25 February 2004, 286. Order to cash office for disbursement No: 1181 dated 26 June 2004, 287. Order to cash office for disbursement No: 1093 dated 17 June 2004, 288. Order to cash office for disbursement No: 1167 dated 26 June 2004, 289. Order to cash office for disbursement No: 1168 dated 26 June 2004, 290. Order to cash office for disbursement No: 1169 dated 26 June 2004, 291. Order to cash office for disbursement No: 1170 dated 26 June 2004, 292. Order to cash office for disbursement No: 1171 dated 26 June 2004, 293. Order to cash office for disbursement No: 1172 dated 26 June 2004, 294. Order to cash office for disbursement No: 1173 dated 26 June 2004, 295. Order to cash office for disbursement No: 1174 dated 26 June 2004, 296. Order to cash office for disbursement No: 1175 dated 26 June 2004, 297. Order to cash office for disbursement No: 1176 dated 26 June 2004 (for the amount of KM 500.00– Ivan Perić), 298. Order to cash office for disbursement No: 1176 dated 26 June 2004 (for the amount of KM 500.00– Zijad Čovčić), 299. Order to cash office for disbursement No: 1177 dated 28 June 2004, 300. Order to cash office for disbursement No: 941 dated 28 May 2004, 301. Order to cash office for disbursement No: 948 dated 31 May 2004, 302. Order to cash office for disbursement No: 952 dated 31 May 2004, 303. Order to cash office for disbursement No: 990 dated 03 June 2004, 304. Order to cash office for disbursement No: 994 dated 04 June 2004, 305. Order to cash office for disbursement No: 997 dated 05 June 2004, 306. Order to cash office for disbursement No: 1047 dated 11 June 2004, 307. Order to cash office for disbursement No: 1043 dated 11 June 2004, 308. Order to cash office for disbursement No: 1046 dated 11 June 2004, 309. Order to cash office for disbursement No: 1096 dated 17 June 2004, 310. Order to cash office for disbursement No: 889 dated 26 May 2004, 311. Order to cash office for disbursement No: 890 dated 26 May 2004, 312. Order to cash office for disbursement No: 891 dated 26 May 2004, 313. Order to cash office for disbursement No: 875 dated 25 May 2004, 314. Order to cash office for disbursement No: 892 dated 26 May 2004, 315. Order to cash office for disbursement No: 909 dated 26 May 2004,

101 316. Order to cash office for disbursement No: 912 dated 26 May 2004, 317. Order to cash office for disbursement No: 913 dated 26 May 2004, 318. Order to cash office for disbursement No: 848 dated 20 May 2004, 319. Order to cash office for disbursement No: 865 dated 24 May 2004, 320. Order to cash office for disbursement No: 866 dated 24 May 2004, 321. Order to cash office for disbursement No: 872 dated 24 May 2004, 322. Order to cash office for disbursement No: 878 dated 26 May 2004, 323. Order to cash office for disbursement No: 879 dated 26 May 2004, 324. Order to cash office for disbursement No: 880 dated 26 May 2004, 325. Order to cash office for disbursement No: 881 dated 26 May 2004, 326. Order to cash office for disbursement No: 882 dated 26 May 2004, 327. Order to cash office for disbursement No: 883 dated 26 May 2004, 328. Order to cash office for disbursement No: 884 dated 26 May 2004, 329. Order to cash office for disbursement No: 885 dated 26 May 2004, 330. Order to cash office for disbursement No: 886 dated 26 May 2004, 331. Order to cash office for disbursement No: 887 dated 26 May 2004, 332. Order to cash office for disbursement No: 888 dated 26 May 2004, 333. Order to cash office for disbursement No: 771 dated 10 May 2004, 334. Order to cash office for disbursement No: 783 dated 11 May 2004, 335. Order to cash office for disbursement No: 797 dated 12 May 2004, 336. Order to cash office for disbursement No: 804 dated 13 May 2004, 337. Order to cash office for disbursement No: 808 dated 13 May 2004, 338. Order to cash office for disbursement No: 812 dated 13 May 2004, 339. Order to cash office for disbursement No: 846 dated 19 May 2004, 340. Order to cash office for disbursement No: 833 dated 18 May 2004, 341. Order to cash office for disbursement No: 751 dated 10 May 2004, 342. Order to cash office for disbursement No: 752 dated 10 May 2004, 343. Order to cash office for disbursement No: 753 dated 10 May 2004, 344. Order to cash office for disbursement No: 754 dated 10 May 2004, 345. Order to cash office for disbursement No: 755 dated 10 May 2004,

21. Filing folder No I-C-4-c) (346-401 / 2004):

346. Order to cash office for disbursement No: 756 dated 10 May 2004, 347. Order to cash office for disbursement No: 757 dated 10 May 2004, 348. Order to cash office for disbursement No: 758 dated 10 May 2004, 349. Order to cash office for disbursement No: 759 dated 10 May 2004, 350. Order to cash office for disbursement No: 760 dated 10 May 2004, 351. Order to cash office for disbursement No: 761 dated 10 May 2004, 352. Order to cash office for disbursement No: 762 dated 10 May 2004, 353. Order to cash office for disbursement No: 748 dated 10 May 2004, 354. Order to cash office for disbursement No: 589 dated 20 April 2004, 355. Order to cash office for disbursement No: 590 dated 20 April 2004, 356. Order to cash office for disbursement No: 591 dated 20 April 2004, 357. Order to cash office for disbursement No: 592 dated 20 April 2004, 358. Order to cash office for disbursement No: 593 dated 20 April 2004, 359. Order to cash office for disbursement No: 594 dated 20 April 2004, 360. Order to cash office for disbursement No: 595 dated 20 April 2004, 361. Order to cash office for disbursement No: 596 dated 20 April 2004,

102 362. Order to cash office for disbursement No: 582 dated 19 April 2004, 363. Order to cash office for disbursement No: 598 dated 20 April 2004, 364. Order to cash office for disbursement No: 612 dated 20 April 2004, 365. Order to cash office for disbursement No: 665 dated 27 April 2004, 366. Order to cash office for disbursement No: 703 dated 30 April 2004, 367. Order to cash office for disbursement No: 705 dated 30 April 2004, 368. Order to cash office for disbursement No: 749 dated 10 May 2004, 369. Order to cash office for disbursement No: 750 dated 10 May 2004, 370. Order to cash office for disbursement No: 546 dated 12 April 2004, 371. Order to cash office for disbursement No: 558 dated 12 April 2004, 372. Order to cash office for disbursement No: 575 dated 16 April 2004, 373. Order to cash office for disbursement No: 573 dated 16 April 2004, 374. Order to cash office for disbursement No: 574 dated 16 April 2004, 375. Order to cash office for disbursement No: 583 dated 20 April 2004, 376. Order to cash office for disbursement No: 584 dated 20 April 2004, 377. Order to cash office for disbursement No: 585 dated 20 April 2004, 378. Order to cash office for disbursement No: 586 dated 20 April 2004, 379. Order to cash office for disbursement No: 587 dated 20 April 2004, 380. Order to cash office for disbursement No: 588 dated 20 April 2004, 381. Order to cash office for disbursement No: 501 dated 2 April 2004, 382. Order to cash office for disbursement No: 509 dated 5 April 2004, 383. Order to cash office for disbursement No: 520 dated 6 April 2004, 384. Order to cash office for disbursement No: 530 dated 8 April 2004, 385. Order to cash office for disbursement No: 531 dated 8 April 2004, 386. Order to cash office for disbursement No: 522 dated 8 April 2004, 387. Order to cash office for disbursement No: 537 dated 9 April 2004, 388. Order to cash office for disbursement without number dated 9 April 2004, 389. Order to cash office for disbursement No: 371 dated 12 March 2004, 390. Order to cash office for disbursement No: 370 dated 12 March 2004, 391. Order to cash office for disbursement No: 429 dated 24 March 2004, 392. Order to cash office for disbursement No: 421 dated 23 March 2004, 393. Order to cash office for disbursement No: 280 dated 28 February 2004, 394. Order to cash office for disbursement No: 284 dated 28 February 2004, 395. Order to cash office for disbursement No: 289 dated 28 February 2004, 396. Order to cash office for disbursement No: 26 dated 1 April 2004, 397. Order to cash office for disbursement No: 491 dated 2 April 2004, 398. Order to cash office for disbursement No: 1792 dated 6 October 2004, 399. Order to cash office for disbursement No: 1787 dated 4 October 2004, 400. Order to cash office for disbursement No: 1444 dated 20 August 2004, 401. Order to cash office for disbursement No: 2176 dated 22 November 2004

22. Filing folder No I-C-5-c) (1-98 / 2005):

1. Order to cash office for disbursement No: 463 dated 31 March 2005, 2. Order to cash office for disbursement No: 385 dated 16 March 2005, 3. Order to cash office for disbursement No: 372 dated 15 March 2005, 4. Order to cash office for disbursement No: 371 dated 15 March 2005, 5. Order to cash office for disbursement No: 234 dated 18 February 2005, 6. Order to cash office for disbursement No: 260 dated 21 February 2005,

103 7. Order to cash office for disbursement No: 332 dated 7 March 2005, 8. Order to cash office for disbursement No: 40 dated 13 January 2005, 9. Order to cash office for disbursement No: 18 dated 5 January 2005, 10. Order to cash office for disbursement No: 20 dated 6 January 2005, 11. Order to cash office for disbursement No: 519 dated 6 April 2005, 12. Order to cash office for disbursement No: 507 dated 5 April 2005, 13. Order to cash office for disbursement No: 508 dated 5 April 2005, 14. Order to cash office for disbursement No: 500 dated 4 April 2005, 15. Order to cash office for disbursement No: 486 dated 4 April 2005, 16. Order to cash office for disbursement No: 469 dated 31 March 2005, 17. Order to cash office for disbursement No: 470 dated 31 March 2005, 18. Order to cash office for disbursement No: 471 dated 31 March 2005, 19. Order to cash office for disbursement No: 472 dated 31 March 2005, 20. Order to cash office for disbursement No: 473 dated 31 March 2005, 21. Order to cash office for disbursement No: 835 dated 17 May 2005, 22. Order to cash office for disbursement No: 836 dated 17 May 2005, 23. Order to cash office for disbursement No: 834 dated 17 May 2005, 24. Order to cash office for disbursement No: 605 dated 15 April 2005, 25. Order to cash office for disbursement No: 604 dated 16 April 2005, 26. Order to cash office for disbursement No: 588 dated 14 April 2005, 27. Order to cash office for disbursement No: 557 dated 12 April 2005, 28. Order to cash office for disbursement No: 545 dated 11 April 2005, 29. Order to cash office for disbursement No: 531 dated 8 April 2005, 30. Order to cash office for disbursement No: 773 dated 11 May 2005, 31. Order to cash office for disbursement No: 774 dated 11 May 2005, 32. Order to cash office for disbursement No 775 dated 11 May 2005, 33. Order to cash office for disbursement No: 776 dated 11 May 2005, 34. Order to cash office for disbursement No: 777 dated 11 May 2005, 35. Order to cash office for disbursement No: 778 dated 11 May 2005, 36. Order to cash office for disbursement No: 779 dated 11 May 2005, 37. Order to cash office for disbursement No: 780 dated 11 May 2005, 38. Order to cash office for disbursement No: 781 dated 11 May 2005, 39. Order to cash office for disbursement No 782 dated 11 May 2005, 40. Order to cash office for disbursement No: 783 dated 11 May 2005, 41. Order to cash office for disbursement No: 784 dated 11 May 2005, 42. Order to cash office for disbursement No: 785 dated 11 May 2005, 43. Order to cash office for disbursement No: 721 dated 29 April 2005, 44. Order to cash office for disbursement No: 718 dated 29 April 2005, 45. Order to cash office for disbursement No: 715 dated 29 April 2005, 46. Order to cash office for disbursement No: 716 dated 29 April 2005, 47. Order to cash office for disbursement No: 740 dated 5 May 2005, 48. Order to cash office for disbursement No: 735 dated 5 May 2005, 49. Order to cash office for disbursement No: 755 dated 09 May 2005, 50. Order to cash office for disbursement No: 772 dated 11 May 2005, 51. Order to cash office for disbursement No: 766 dated 10 May 2005, 52. Order to cash office for disbursement No: 786 dated 11 May 2005, 53. Order to cash office for disbursement No: 856 dated 18 May 2005, 54. Order to cash office for disbursement No: 855 dated 18 May 2005, 55. Order to cash office for disbursement No: 877 dated 19 May 2005,

104 56. Order to cash office for disbursement No: 891 dated 20 May 2005, 57. Order to cash office for disbursement No: 892 dated 20 May 2005, 58. Order to cash office for disbursement No: 942 dated 27 May 2005, 59. Order to cash office for disbursement No: 936 dated 27 May 2005, 60. Order to cash office for disbursement No: 926 dated 25 May 2005, 61. Order to cash office for disbursement No: 670 dated 25 April 2005, 62. Order to cash office for disbursement No: 700 dated 28 April 2005, 63. Order to cash office for disbursement No: 1292 dated 13 July 2005, 64. Order to cash office for disbursement No: 1293 dated 13 July 2005, 65. Order to cash office for disbursement No: 1082 dated 15 June 2005, 66. Order to cash office for disbursement No: 1083 dated 15 June 2005, 67. Order to cash office for disbursement No: 1084 dated 15 June 2005, 68. Order to cash office for disbursement No: 1090 dated 16 June 2005, 69. Order to cash office for disbursement No: 1091 dated 16 June 2005, 70. Order to cash office for disbursement No: 1113 dated 20 June 2005, 71. Order to cash office for disbursement No: 857 dated 18 May 2005, 72. Order to cash office for disbursement No: 858 dated 18 May 2005, 73. Order to cash office for disbursement No: 859 dated 18 May 2005, 74. Order to cash office for disbursement No: 1613 dated 9 September 2005, 75. Order to cash office for disbursement No: 1614 dated 9 September 2005, 76. Order to cash office for disbursement No: 1611 dated 9 September 2005, 77. Order to cash office for disbursement No: 1644 dated 15 September 2005, 78. Order to cash office for disbursement No: 1645 dated 15 September 2005, 79. Order to cash office for disbursement No: 1666 dated 16 September 2005, 80. Order to cash office for disbursement No: 1661 dated 16 September 2005, 81. Order to cash office for disbursement No: 1325 dated 19 July 2005, 82. Order to cash office for disbursement No: 1323 dated 19 July 2005, 83. Order to cash office for disbursement No: 1388 dated 2 August 2005, 84. Order to cash office for disbursement No: 1443 dated 12 August 2005, 85. Order to cash office for disbursement No: 1433 dated 10 August 2005, 86. Order to cash office for disbursement No: 1458 dated 17 August 2005, 87. Order to cash office for disbursement No: 1202 dated 1 July 2005, 88. Order to cash office for disbursement No: 1587 dated 7 September 2005, 89. Order to cash office for disbursement No: 1588 dated 7 September 2005, 90. Order to cash office for disbursement No: 1584 dated 7 September 2005, 91. Order to cash office for disbursement No: 1578 dated 6 May 2005, 92. Order to cash office for disbursement No: 1604 dated 9 September 2005, 93. Order to cash office for disbursement No: 1598 dated 9 September 2005, 94. Order to cash office for disbursement No: 1590 dated 8 September 2005, 95. Order to cash office for disbursement No: 1591 dated 8 September 2005, 96. Order to cash office for disbursement No: 1592 dated 8 September 2005, 97. Order to cash office for disbursement No: 1616 dated 9 September 2005, 98. Order to cash office for disbursement No: 1617 dated 9 September 2005,

23. Filing folder No I-C-5-c) (99-190 / 2005):

99. Order to cash office for disbursement No: 1802 dated 4 October 2005, 100. Order to cash office for disbursement No: 1830 dated 6 October 2005, 101. Order to cash office for disbursement No: 1842 dated 7 October 2005,

105 102. Order to cash office for disbursement No: 1843 dated 7 October 2005, 103. Order to cash office for disbursement No: 1844 dated 7 October 2005, 104. Order to cash office for disbursement No: 1535 dated 1 September 2005, 105. Order to cash office for disbursement No: 1551 dated 2 September 2005, 106. Order to cash office for disbursement No: 1550 dated 2 September 2005, 107. Order to cash office for disbursement No: 1549 dated 2 September 2005, 108. Order to cash office for disbursement No: 1573 dated 5 September 2005, 109. Order to cash office for disbursement No: 1562 dated 3 September 2005, 110. Order to cash office for disbursement No: 1935 dated 18 September 2005, 111. Order to cash office for disbursement No: 1964 dated 24 October 2005, 112. Order to cash office for disbursement No: 1959 dated 21 October 2005, 113. Order to cash office for disbursement No: 1980 dated 27 October 2005, 114. Order to cash office for disbursement No: 2044 dated 2 November 2005, 115. Order to cash office for disbursement No: 2045 dated 2 November 2005, 116. Order to cash office for disbursement No: 2040 dated 2 November 2005, 117. Order to cash office for disbursement No: 2033 dated 1 November 2005, 118. Order to cash office for disbursement No: 1679 dated 19 September 2005, 119. Order to cash office for disbursement No: 1774 dated 30 September 2005, 120. Order to cash office for disbursement No: 1928 dated 18 October 2005, 121. Order to cash office for disbursement No: 1929 dated 18 October 2005, 122. Order to cash office for disbursement No: 1930 dated 18 October 2005, 123. Order to cash office for disbursement No: 1931 dated 18 October 2005, 124. Order to cash office for disbursement No: 1932 dated 18 October 2005, 125. Order to cash office for disbursement No: 1933 dated 18 October 2005, 126. Order to cash office for disbursement No: 1921 dated 18 October 2005, 127. Order to cash office for disbursement No: 1925 dated 18 October 2005, 128. Order to cash office for disbursement No: 1951 dated 21 October 2005, 129. Order to cash office for disbursement No: 1947 dated 20 October 2005, 130. Order to cash office for disbursement No: 1948 dated 20 October 2005, 131. Order to cash office for disbursement No: 1942 dated 19 October 2005, 132. Order to cash office for disbursement No: 1941 dated 19 October 2005, 133. Order to cash office for disbursement No: 2138 dated 23 November 2005, 134. Order to cash office for disbursement No: 2148 dated 30 November 2005, 135. Order to cash office for disbursement No: 2149 dated 30 November 2005, 136. Order to cash office for disbursement No: 2178 dated 6 December 2005, 137. Order to cash office for disbursement No: 2170 dated 5 December 2005, 138. Order to cash office for disbursement No: 1888 dated 14 October 2005, 139. Order to cash office for disbursement No: 1893 dated 14 October 2005, 140. Order to cash office for disbursement No 1890 dated 14 October 2005, 141. Order to cash office for disbursement No: 1891 dated 14 October 2005, 142. Order to cash office for disbursement No: 1886 dated 14 October 2005, 143. Order to cash office for disbursement No: 1887 dated 14 October 2005, 144. Order to cash office for disbursement No: 1914 dated 17 October 2005, 145. Order to cash office for disbursement No: 1901 dated 17 October 2005, 146. Order to cash office for disbursement No: 1902 dated 17 October 2005, 147. Order to cash office for disbursement No: 1903 dated 17 October 2005, 148. Order to cash office for disbursement No: 1904 dated 17 October 2005, 149. Order to cash office for disbursement No: 1905 dated 17 October 2005, 150. Order to cash office for disbursement No: 1906 dated 17 October 2005,

106 151. Order to cash office for disbursement No: 1907 dated 17 October 2005, 152. Order to cash office for disbursement No: 1908 dated 17 October 2005, 153. Order to cash office for disbursement No: 2283 dated 23 December 2005, 154. Order to cash office for disbursement No: 2326 dated 30 December 2005, 155. Order to cash office for disbursement No: 2324 dated 30 December 2005, 156. Order to cash office for disbursement No: 2335 dated 30 December 2005, 157. Order to cash office for disbursement No: 2332 dated 30 December 2005, 158. Order to cash office for disbursement No: 2046 dated 2 November 2005, 159. Order to cash office for disbursement No: 2069 dated 8 November 2005, 160. Order to cash office for disbursement No: 2062 dated 7 November 2005, 161. Order to cash office for disbursement No: 2094 dated 11 November 2005, 162. Order to cash office for disbursement No: 2091 dated 11 November 2005, 163. Order to cash office for disbursement No: 2110 dated 17 November 2005, 164. Order to cash office for disbursement No: 2102 dated 15 November 2005, 165. Order to cash office for disbursement No: 2103 dated 15 November 2005, 166. Order to cash office for disbursement No: 2124 dated 18 November 2005, 167. Order to cash office for disbursement No: 2145 dated 30 November 2005, 168. Order to cash office for disbursement No: 2189 dated 7 December 2005, 169. Order to cash office for disbursement No: 2327 dated 30 December 2005, 170. Order to cash office for disbursement No: 1943 dated 19 October 2005, 171. Order to cash office for disbursement No: 2041 dated 2 November 2005, 172. Order to cash office for disbursement No: 1735 dated 27 September 2005, 173. Order to cash office for disbursement No: 1801 dated 4 October 2005, 174. Order to cash office for disbursement No: 1037 dated 14 June 2005, 175. Order to cash office for disbursement No: 1036 dated 14 June 2005, 176. Order to cash office for disbursement No: 1035 dated 14 June 2005, 177. Order to cash office for disbursement No: 533 dated 8 April 2005, 178. Order to cash office for disbursement No: 2198 dated 7 December 2005, 179. Order to cash office for disbursement No: 2195 dated 7 December 2005, 180. Order to cash office for disbursement No: 2188 dated 7 December 2005, 181. Order to cash office for disbursement No: 2209 dated 9 December 2005, 182. Order to cash office for disbursement No: 2256 dated 20 December 2005, 183. Order to cash office for disbursement No: 2244 dated 19 December 2005, 184. Order to cash office for disbursement No: 2272 dated 21 December 2005, 185. Order to cash office for disbursement No: 2290 dated 27 December 2005, 186. Order to cash office for disbursement No: 2287 dated 26 December 2005, 187. 13 orders for disbursement in the total amount of 75,000.00 KM, 188. Order to cash office for disbursement No: 420 dated 22 March 2005, 189. Order to cash office for disbursement without number dated 24 November 2005, 190. Order to cash office for disbursement No: 2288 dated 26 December 2005,

24. Filing folder No I-C-5-c) (191-288 / 2005):

191. Order to cash office for disbursement No: 2311 dated 29 December 2005, 192. Order to cash office for disbursement No: 2312 dated 29 December 2005, 193. Order to cash office for disbursement No: 2313 dated 29 December 2005, 194. Order to cash office for disbursement No: 2314 dated 29 December 2005, 195. Order to cash office for disbursement No: 2315 dated 29 December 2005, 196. Order to cash office for disbursement No: 2316 dated 29 December 2005,

107 197. Order to cash office for disbursement No: 2345 dated 30 December 2005, 198. Order to cash office for disbursement No: 2346 dated 30 December 2005, 199. Order to cash office for disbursement No: 2060 dated 2 November 2005, 200. Order to cash office for disbursement No: 2061 dated 2 November 2005, 201. Order to cash office for disbursement No: 2078 dated 9 November 2005, 202. Order to cash office for disbursement No: 2113 dated 17 November 2005, 203. Order to cash office for disbursement No: 2114 dated 17 November 2005, 204. Order to cash office for disbursement No: 2115 dated 17 November 2005, 205. Order to cash office for disbursement No: 1997 dated 28 October 2005, 206. Order to cash office for disbursement No: 1998 dated 28 October 2005, 207. Order to cash office for disbursement No: 1999 dated 28 October 2005, 208. Order to cash office for disbursement No: 2000 dated 28 October 2005, 209. Order to cash office for disbursement No: 2001 dated 28 October 2005, 210. Order to cash office for disbursement No: 2002 dated 28 October 2005, 211. Order to cash office for disbursement No: 2003 dated 28 October 2005, 212. Order to cash office for disbursement No: 2004 dated 28 October 2005, 213. Order to cash office for disbursement No: 2005 dated 28 October 2005, 214. Order to cash office for disbursement No: 2007 dated 28 October 2005, 215. Order to cash office for disbursement No: 2009 dated 28 October 2005, 216. Order to cash office for disbursement No: 2014 dated 30 October 2005, 217. Order to cash office for disbursement No: 2042 dated 2 November 2005, 218. Order to cash office for disbursement No: 2043 dated 2 November 2005, 219. Order to cash office for disbursement No: 1985 dated 28 October 2005, 220. Order to cash office for disbursement No: 1986 dated 28 October 2005, 221. Order to cash office for disbursement No: 1987 dated 28 October 2005, 222. Order to cash office for disbursement No: 1988 dated 28 October 2005, 223. Order to cash office for disbursement No: 1989 dated 28 October 2005 (for the amount of KM 500.00– Sulejman Čolaković), 224. Order to cash office for disbursement No: 1989 dated 28 October 2005 (for the amount of KM 500.00– Zlatan Mijo Jelić), 225. Order to cash office for disbursement No: 1990 dated 28 October 2005, 226. Order to cash office for disbursement No: 1991 dated 28 October 2005, 227. Order to cash office for disbursement No: 1992 dated 28 October 2005, 228. Order to cash office for disbursement No: 1993 dated 28 October 2005, 229. Order to cash office for disbursement No: 1994 dated 28 October 2005, 230. Order to cash office for disbursement No: 1995 dated 28 October 2005, 231. Order to cash office for disbursement No: 1996 dated 28 October 2005, 232. Order to cash office for disbursement No: 2008 dated 28 October 2005, 233. Order to cash office for disbursement No: 1977 dated 27 October 2005, 234. Order to cash office for disbursement No: 1872 dated 10 October 2005, 235. Order to cash office for disbursement No: 1873 dated 10 October 2005, 236. Order to cash office for disbursement No: 1923 dated 18 October 2005, 237. Order to cash office for disbursement No: 1944 dated 19 October 2005, 238. Order to cash office for disbursement No: 1967 dated 24 October 2005, 239. Order to cash office for disbursement No: 1965 dated 24 October 2005, 240. Order to cash office for disbursement No: 1957 dated 21 October 2005, 241. Order to cash office for disbursement No: 1954 dated 21 October 2005, 242. Order to cash office for disbursement No: 1894 dated 14 October 2005, 243. Order to cash office for disbursement No: 1725 dated 26 September 2005,

108 244. Order to cash office for disbursement No: 1726 dated 26 September 2005, 245. Order to cash office for disbursement No: 1727 dated 26 September 2005, 246. Order to cash office for disbursement No: 1728 dated 26 September 2005, 247. Order to cash office for disbursement No: 1729 dated 26 September 2005, 248. Order to cash office for disbursement No: 1730 dated 26 September 2005, 249. Order to cash office for disbursement No: 1757 dated 29 September 2005, 250. Order to cash office for disbursement No: 1758 dated 29 September 2005, 251. Order to cash office for disbursement No: 1756 dated 29 September 2005, 252. Order to cash office for disbursement No: 1751 dated 29 September 2005, 253. Order to cash office for disbursement No: 1776 dated 30 September 2005, 254. Order to cash office for disbursement No: 1770 dated 30 September 2005, 255. Order to cash office for disbursement No: 1766 dated 29 October 2005, 256. Order to cash office for disbursement No: 1682 dated 19 September 2005, 257. Order to cash office for disbursement No: 1676 dated 19 September 2005, 258. Order to cash office for disbursement No: 1705 dated 22 September 2005, 259. Order to cash office for disbursement No: 1696 dated 21 September 2005, 260. Order to cash office for disbursement No: 1710 dated 23 September 2005, 261. Order to cash office for disbursement No: 1708 dated 23 September 2005, 262. Order to cash office for disbursement No: 1720 dated 26 September 2005, 263. Order to cash office for disbursement No: 1721 dated 26 September 2005, 264. Order to cash office for disbursement No: 1722 dated 26 September 2005, 265. Order to cash office for disbursement No: 1723 dated 26 September 2005, 266. Order to cash office for disbursement No: 1724 dated 26 September 2005, 267. Order to cash office for disbursement No: 1136 dated 23 June 2005, 268. Order to cash office for disbursement No: 1137 dated 23 June 2005, 269. Order to cash office for disbursement No: 1171 dated 28 June 2005, 270. Order to cash office for disbursement No: 1182 dated 30 June 2005, 271. Order to cash office for disbursement No: 1183 dated 30 June 2005, 272. Order to cash office for disbursement No: 1184 dated 30 June 2005, 273. Order to cash office for disbursement No: 1185 dated 30 June 2005, 274. Order to cash office for disbursement No 1186 dated 30 June 2005, 275. Order to cash office for disbursement No: 1187 dated 30 June 2005, 276. Order to cash office for disbursement No: 1188 dated 30 June 2005, 277. Order to cash office for disbursement No: 1189 dated 30 June 2005, 278. Order to cash office for disbursement No: 1687 dated 19 September 2005, 279. Order to cash office for disbursement No: 1688 dated 19 September 2005, 280. Order to cash office for disbursement No: 1340 dated 22 July 2005, 281. Order to cash office for disbursement No: 1339 dated 22 July 2005, 282. Order to cash office for disbursement No: 1371 dated 27 July 2005, 283. Order to cash office for disbursement No: 1390 dated 2 August 2005, 284. Order to cash office for disbursement No: 1392 dated 2 August 2005, 285. Order to cash office for disbursement No: 1403 dated 5 August 2005, 286. Order to cash office for disbursement No: 1457 dated 17 August 2005, 287. Order to cash office for disbursement No: 1455 dated 16 August 2005, 288. Order to cash office for disbursement No: 1460 dated 18 August 2005,

25. Filing folder No I-C-5-c) (289-390 / 2005):

289. Order to cash office for disbursement No: 1461 dated 18 August 2005,

109 290. Order to cash office for disbursement No: 1481 dated 23 August 2005, 291. Order to cash office for disbursement No: 1495 dated 25 August 2005, 292. Order to cash office for disbursement No: 1488 dated 24 August 2005, 293. Order to cash office for disbursement No: 1759 dated 29 September 2005, 294. Order to cash office for disbursement No: 1760 dated 29 September 2005, 295. Order to cash office for disbursement No: 1761 dated 29 September 2005, 296. Order to cash office for disbursement No: 1762 dated 29 September 2005, 297. Order to cash office for disbursement No: 1788 dated 30 September 2005, 298. Order to cash office for disbursement No: 1796 dated 3 October 2005, 299. Order to cash office for disbursement No: 1853 dated 8 October 2005, 300. Order to cash office for disbursement No: 1581 dated 7 September 2005, 301. Order to cash office for disbursement No: 1582 dated 7 September 2005, 302. Order to cash office for disbursement No: 1583 dated 7 September 2005, 303. Order to cash office for disbursement No: 1593 dated 8 September 2005, 304. Order to cash office for disbursement No: 1640 dated 14 September 2005, 305. Order to cash office for disbursement No: 1653 dated 15 September 2005, 306. Order to cash office for disbursement No: 1654 dated 15 September 2005, 307. Order to cash office for disbursement No: 1265 dated 8 July 2005, 308. Order to cash office for disbursement No: 1266 dated 8 July 2005, 309. Order to cash office for disbursement No: 1267 dated 8 July 2005, 310. Order to cash office for disbursement No 1268 dated 8 July 2005, 311. Order to cash office for disbursement No: 1269 dated 8 July 2005, 312. Order to cash office for disbursement No: 1270 dated 8 July 2005, 313. Order to cash office for disbursement No: 1271 dated 8 July 2005, 314. Order to cash office for disbursement No: 1272 dated 8 July 2005, 315. Order to cash office for disbursement No: 1283 dated 12 July 2005, 316. Order to cash office for disbursement No: 1029 dated 13 June 2005, 317. Order to cash office for disbursement No: 1026 dated 11 June 2005, 318. Order to cash office for disbursement No: 1025 dated 11 June 2005, 319. Order to cash office for disbursement No: 1022 dated 10 June 2005, 320. Order to cash office for disbursement No: 1080 dated 15 June 2005, 321. Order to cash office for disbursement No: 1214 dated 4 July 2005, 322. Order to cash office for disbursement No: 1215 dated 4 June 2005, 323. Order to cash office for disbursement No: 1216 dated 4 June 2005, 324. Order to cash office for disbursement No: 1241 dated 6 June 2005, 325. Order to cash office for disbursement No: 1239 dated 5 June 2005, 326. Order to cash office for disbursement No: 1257 dated 8 July 2005, 327. Order to cash office for disbursement No: 1227 dated 4 June 2005, 328. Order to cash office for disbursement No: 1258 dated 8 July 2005, 329. Order to cash office for disbursement No: 1259 dated 8 July 2005, 330. Order to cash office for disbursement No: 1260 dated 8 July 2005, 331. Order to cash office for disbursement No: 1261 dated 8 July 2005, 332. Order to cash office for disbursement No: 1262 dated 8 July 2005, 333. Order to cash office for disbursement No: 1263 dated 8 July 2005, 334. Order to cash office for disbursement No: 1264 dated 8 July 2005, 335. Order to cash office for disbursement No: 1280 dated 9 July 2005, 336. Order to cash office for disbursement No: 924 dated 25 May 2005, 337. Order to cash office for disbursement No: 1208 dated 1 July 2005, 338. Order to cash office for disbursement No: 1207 dated 1 July 2005,

110 339. Order to cash office for disbursement No: 1205 dated 1 July 2005, 340. Order to cash office for disbursement No: 952 dated 30 May 2005, 341. Order to cash office for disbursement No: 1218 dated 4 July 2005, 342. Order to cash office for disbursement No: 1219 dated 4 July 2005, 343. Order to cash office for disbursement No: 1220 dated 4 July 2005, 344. Order to cash office for disbursement No: 1221 dated 4 July 2005, 345. Order to cash office for disbursement No: 1222 dated 4 July 2005, 346. Order to cash office for disbursement No: 1223 dated 4 July 2005, 347. Order to cash office for disbursement No: 1224 dated 4 July 2005, 348. Order to cash office for disbursement No: 1225 dated 4 July 2005, 349. Order to cash office for disbursement No: 1226 dated 4 July 2005, 350. Order to cash office for disbursement No: 946 dated 30 May 2005, 351. Order to cash office for disbursement No: 860 dated 18 May 2005, 352. Order to cash office for disbursement No: 880 dated 19 May 2005, 353. Order to cash office for disbursement No: 904 dated 23 May 2005, 354. Order to cash office for disbursement No: 923 dated 25 May 2005, 355. Order to cash office for disbursement No: 915 dated 24 May 2005, 356. Order to cash office for disbursement No: 913 dated 24 May 2005, 357. Order to cash office for disbursement No: 933 dated 27 May 2005, 358. Order to cash office for disbursement No: 931 dated 26 May 2005, 359. Order to cash office for disbursement No: 930 dated 26 May 2005, 360. Order to cash office for disbursement No: 1100 dated 17 June 2005, 361. Order to cash office for disbursement No: 1099 dated 17 June 2005, 362. Order to cash office for disbursement No: 1110 dated 20 June 2005, 363. Order to cash office for disbursement No: 1109 dated 20 June 2005, 364. Order to cash office for disbursement No: 1121 dated 21 June 2005, 365. Order to cash office for disbursement No: 839 dated 17 May 2005, 366. Order to cash office for disbursement No: 872 dated 18 May 2005, 367. Order to cash office for disbursement No: 871 dated 18 May 2005, 368. Order to cash office for disbursement No: 861 dated 18 May 2005, 369. Order to cash office for disbursement No: 862 dated 18 May 2005, 370. Order to cash office for disbursement No: 863 dated 18 May 2005, 371. Order to cash office for disbursement No: 864 dated 18 May 2005, 372. Order to cash office for disbursement No: 865 dated 18 May 2005, 373. Order to cash office for disbursement No: 866 dated 18 May 2005, 374. Order to cash office for disbursement No: 867 dated 18 May 2005, 375. Order to cash office for disbursement No: 868 dated 18 May 2005, 376. Order to cash office for disbursement No: 869 dated 18 May 2005, 377. Order to cash office for disbursement No: 458 dated 31 March 2005, 378. Order to cash office for disbursement No: 459 dated 31 March 2005, 379. Order to cash office for disbursement No: 457 dated 31 March 2005, 380. Order to cash office for disbursement No: 439 dated 30 March 2005, 381. Order to cash office for disbursement No: 427 dated 24 March 2005, 382. Order to cash office for disbursement No: 417 dated 22 March 3005, 383. Order to cash office for disbursement No: 415 dated 21 March 2005, 384. Order to cash office for disbursement No: 402 dated 18 March 2005, 385. Order to cash office for disbursement No: 422 dated 23 March 2005, 386. Order to cash office for disbursement No: 443 dated 30 March 2005, 387. Order to cash office for disbursement No: 306 dated 2 March 2005,

111 388. Order to cash office for disbursement No: 287 dated 28 February 2005, 389. Order to cash office for disbursement No: 276 dated 24 February 2005, 390. Order to cash office for disbursement No: 250 dated 21 February 2005,

26. Filing folder No I-C-5-c) (391-480 / 2005):

391. Order to cash office for disbursement No: 239 dated 18 January 2005, 392. Order to cash office for disbursement No: 230 dated 17 February 2005, 393. Order to cash office for disbursement No: 204 dated 14 February 2005, 394. Order to cash office for disbursement No: 171 dated 11 February 2005, 395. Order to cash office for disbursement No: 161 dated 8 February 2005, 396. Order to cash office for disbursement No: 121 dated 28 January 2005, 397. Order to cash office for disbursement No: 108 dated 26 January 2005, 398. Order to cash office for disbursement No: 41 dated 14 January 2005, 399. Order to cash office for disbursement No: 369 dated 15 March 2005, 400. Order to cash office for disbursement No: 367 dated 14 March 2005, 401. Order to cash office for disbursement No: 35 dated 12 January 2005, 402. Order to cash office for disbursement No: 349 dated 9 March 2005, 403. Order to cash office for disbursement No: 345 dated 9 March 2005, 404. Order to cash office for disbursement No: 341 dated 8 March 2005, 405. Order to cash office for disbursement No: 320 dated 4 March 2005, 406. Order to cash office for disbursement No: 391 dated 17 March 2005, 407. Order to cash office for disbursement No: 390 dated 17 March 2005, 408. Order to cash office for disbursement No: 389 dated 17 March 2005, 409. Order to cash office for disbursement No: 388 dated 17 March 2005, 410. Order to cash office for disbursement No: 375 dated 15 March 2005, 411. Order to cash office for disbursement No: 373 dated 15 March 2005, 412. Order to cash office for disbursement No: 315 dated 4 March 2005, 413. Order to cash office for disbursement No: 673 dated 26 April 2005, 414. Order to cash office for disbursement No: 669 dated 25 April 2005, 415. Order to cash office for disbursement No: 698 dated 27 April 2005, 416. Order to cash office for disbursement No: 688 dated 27 April 2005, 417. Order to cash office for disbursement No: 722 dated 29 April 2005, 418. Order to cash office for disbursement No: 739 dated 5 May 2005, 419. Order to cash office for disbursement No: 738 dated 5 May 2005, 420. Order to cash office for disbursement No: 727 dated 4 May 2005, 421. Order to cash office for disbursement No: 754 dated 9 May 2005, 422. Order to cash office for disbursement No: 743 dated 6 May 2005, 423. Order to cash office for disbursement No: 764 dated 10 May 2005, 424. Order to cash office for disbursement No: 765 dated 10 May 2005, 425. Order to cash office for disbursement No: 2100 dated 14 November 2005, 426. Order to cash office for disbursement No: 2141 dated 24 November 2005, 427. Order to cash office for disbursement No: 2140 dated 24 November 2005, 428. Order to cash office for disbursement No: 2130 dated 18 November 2005, 429. Order to cash office for disbursement No: 2157 dated 1 December 2005, 430. Order to cash office for disbursement No: 2179 dated 6 December 2005, 431. Order to cash office for disbursement No: 2177 dated 6 December 2005, 432. Order to cash office for disbursement No: 2160 dated 1 December 2005, 433. Order to cash office for disbursement No: 563 dated 12 April 2005,

112 434. Order to cash office for disbursement No: 535 dated 8 April 2005, 435. Order to cash office for disbursement No: 526 dated 7 April 2005, 436. Order to cash office for disbursement No: 517 dated 6 April 2005, 437. Order to cash office for disbursement No: 516 dated 6 April 2005, 438. Order to cash office for disbursement No: 501 dated 4 April 2005, 439. Order to cash office for disbursement No: 484 dated 2 April 2005, 440. Order to cash office for disbursement No: 480 dated 1 April 2005, 441. Order to cash office for disbursement No: 308 dated 3 March 2005, 442. Order to cash office for disbursement No: 314 dated 4 March 2005, 443. Order to cash office for disbursement No: 810 dated 13 May 2005, 444. Order to cash office for disbursement No: 810a dated 13 May 2005, 445. Order to cash office for disbursement No: 633 dated 20 April 2005, 446. Order to cash office for disbursement No: 634 dated 21 April 2005, 447. Order to cash office for disbursement No: 608 dated 15 April 2005, 448. Order to cash office for disbursement No: 600 dated 15 April 2005, 449. Order to cash office for disbursement No: 601 dated 15 April 2005, 450. Order to cash office for disbursement No: 602 dated 15 April 2005, 451. Order to cash office for disbursement No: 599 dated 14 April 2005, 452. Order to cash office for disbursement No: 572 dated 13 April 2005, 453. Order to cash office for disbursement No: 565 dated 13 April 2005, 454. Order to cash office for disbursement No: 2252 dated 20 December 2005, 455. Order to cash office for disbursement No: 2274 dated 22 December 2005, 456. Order to cash office for disbursement No: 2275 dated 22 December 2005, 457. Order to cash office for disbursement No: 2279 dated 23 December 2005, 458. Order to cash office for disbursement No: 2303 dated 29 December 2005, 459. Order to cash office for disbursement No: 2304 dated 29 December 2005, 460. Order to cash office for disbursement No: 2305 dated 29 December 2005, 461. Order to cash office for disbursement No: 2306 dated 29 December 2005, 462. Order to cash office for disbursement No: 2307 dated 29 December 2005, 463. Order to cash office for disbursement No: 2308 dated 29 December 2005, 464. Order to cash office for disbursement No: 2309 dated 29 December 2005, 465. Order to cash office for disbursement No: 2310 dated 29 December 2005, 466. Order to cash office for disbursement No: 2215 dated 10 December 2005, 467. Order to cash office for disbursement No: 2208 dated 9 December 2005, 468. Order to cash office for disbursement No: 2257 dated 20 December 2005, 469. Order to cash office for disbursement No: 978 dated 2 June 2005, 470. Order to cash office for disbursement No: 973 dated 1 June 2005, 471. Order to cash office for disbursement No: 974 dated 1 June 2005, 472. Order to cash office for disbursement No: 972 dated 1 June 2005, 473. Order to cash office for disbursement No: 970 dated 1 June 2005, 474. Order to cash office for disbursement No 992 dated 3 June 2005, 475. Order to cash office for disbursement No: 982 dated 2 June 2005, 476. Order to cash office for disbursement No: 1018 dated 9 June 2005, 477. Order to cash office for disbursement No: 1016 dated 7 June 2005, 478. Order to cash office for disbursement No: 1015 dated 7 June 2005, 479. Order to cash office for disbursement No: 652 dated 22 April 2005, and 480. Order to cash office for disbursement No: 672 dated 26 April 2005.

113 In addition to the abovementioned documents, the following physical evidence of the Prosecutor’s Office was admitted into the case records:

- order No: 276 dated 8 March 2006, - order No: 1641 dated 15 December 2001, - order No: 1742 dated 3 December 2002, - order No: 2188 dated 30 December 2002, - order without number dated 6 February 2003, - order without number dated 24 November 2003, - order No: 2214 dated 30 November 2004, - order No 1620/04 dated 17 December 2004, - order No: 2038 dated 2 November 2005, - order No: 2277 dated 23 December 2005, - order No: 342 dated 8 March 2005, - order No: 2344 dated 30 December 2004 , - order for the collection of payments No: 120 dated 5 April 2001, order for disbursement No: 398 dated 5 April 2001, cashier’s report for the period from 4 to 5 April 2001 and the entry order No: 102/029, - cashier’s report for 11 May 2001 and entry order No: 102/040, - order for the collection of payments No: 322 dated 26 November 2001, cashier’s report for the period from 22 to 26 November 2001 and the entry order No: 102/103, - cashier’s report for the period from 6 do 12 March 2002, order for disbursement No: 354 dated 13 March 2002 and cashier’s report for the period from 12 to 18 March 2002, - cashier’s report for the period from 22 to 25 March 2002, - order for disbursement No: 491 dated 31 March 2002 and cashier’s report for 31 March 2002 , - order for disbursement No: 236/1 dated 15 April 2002 and cashier’s report for the period from 12 to 15 April 2002 , - order for disbursement without number dated 10 June 2003, cashier’s report for the period from 10 do 11 June 2003, order for disbursement without number dated 3 June 2003, cashier’s report for the period from 1 do 3 June 2003 and entry order No: 102/056, - order for disbursement without number dated 31 July 2003, cashier’s report for 31 July 2003 and entry order No: 102/079, - order for disbursement without number dated 11 October 2003, cashier’s report for 11 and 12 October 2003, entry order 102/103, entry order No: 604/136, with the statement of account of the Football Association of BiH at „Volksbank“ for 9 December 2003 and payment orders issued in the name of Fuad Kečo in the amount of KM 5,250.00 and Ahmet Pašalić in the amount of 15,000.00 KM, entry order No: 604/149, with the statement of account of the Football Association of BiH opened with „Volksbank“, for 31 December 2003, and payment orders issued in the name of Edib Jerlagić in the amount of KM 6,000.00 and Radomir Ćosović in the amount of 5,250.00 KM, order for disbursement without number dated 31 December 2003, cashier’s report for 30 and 31 December 2003 and the entry order No: 102/127, order for disbursement without number dated 23 December 2003, cashier’s report for the period from 19 do 23 December 2003 and entry order No: 102/124,

114 - order for disbursement, without number dated 31 December 2003 and cashier’s report for 31 December 2003, - order for disbursement for the amount of KM 91,000.00 without number and date from 2003 , - order for disbursement No: 78 dated 9 June 2003 and the foreign currency cashier’s report for the period from 1 do 9 June 2003 , - order for disbursement No: 79 dated 9 June 2003 and the foreign currency cashier’s report for the period from 1 do 9 June 2003 , - order for disbursement No: 110 dated 10 September 2003 and the foreign currency cashier’s report for the period from 25 August 2003 to 30 September 2003, - order for disbursement No: 92 dated 23 January 2004, cashier’s report for 23 January 2004 and the entry order No: 102/006, order for disbursement No: 97 dated 26 January 2004, cashier’s report for the period from 26 do 28 January 2004 and the entry order No: 102/107, - order for disbursement No: 2041 dated 31 October 2004 and the cashier’s report for 31 October 2004, - order for disbursement No: 402 dated 22 March 2002 and the cashier’s report for the period from 21 to 22 March 2002, - order for disbursement No: 959 dated 31 May 2005, cashier’s report for the period from 30 to 31 May 2005, entry order No: 102/077, payment order No: 379 dated 16 March 2005 , No: 381 dated 16 March 2005 , No: 624 dated 18 April 2005 , No: 756 dated 9 May 2005 , No: 1195 dated 30 June 2005 No: 1414 dated 8 August 2005, No: 1544 dated 1 September 2005, No:1783 dated 30 September 2005, No: 2067 dated 7 November 2005, No: 2243 dated 19 December 2005 and No: 2328 dated 30 December 2005, - Entry order No: 102/012, cashier’s report for the period from 12 February to 14 February 2005, order for the collection of payments No: 210 dated 15 February 2005, cashier’s report for 15 February 2005 and entry order No: 102/087, - Ledger and sub-ledger records of the Football Association of BiH for 2001, - Ledger and sub-ledger records of the Football Association of BiH for 2002, - Decision of the Higher Court in Sarajevo, No: R-II-72/92 dated 27 July 1992 and No: R- II-75/92 dated 22 March 1994 and 28 February 1996, - Enactment of the Federal Ministry of Justice in Sarajevo, No: 04-05-2-1860/07 dated 14 November 2007 with Decision No: 03-054-1468/98 dated 22 March 1999, - Enactment of the Ministry of Justice of BiH, No: 07-501-12/05 dated 15 November 2005, - Decision of the Executive Board of the Football Association of BiH, No: 02-1058 dated 27 October 1998 and the Agreement signed between the Football Association of BiH and Munib Ušanović No: 02-3099/15 dated 1 January 2005, - Decision of the Football Association of BiH, No: 02-122 dated 1 March 1996, including the work contract signed between the Football Association of BiH and Miodrag Kureš, No: 02-3149 dated 1 December 2000 and No: 02-3099/4 dated 1 January 2005 - Statute dated 15 April 2000, Statute dated 21 September 2001 and Statute of the Football Association of BiH dated 20 September 2003 , - Rulebook on job classification at the Secretariat of Football Association of BiH dated 29 January 1997 and the Rulebook on job classification at the General Secretariat of Football Association of BiH dated 25 January 2005,

115 - Enactment of the Criminal Investigation Department of the State Intelligence and Protection Agency (SIPA) Sarajevo, No: 17-02/2-POD-PT-04-1-1362/04 dated 29 November 2007, with receipts on temporary seizure of items No: 14-02/1-3-5/05, No: 14-02/1-3-6/05, No: 14-02/1-3-7/05 and No: 14-02/1-3-8/05 dated 2 March 2005, No: 14-02/1-3-9/05 dated 3 April 2005 and No: 14-02/1-3-10/05 dated 4 March 2005, - Receipt on temporary seizure of items issued by the Criminal Investigation Department of SIPA, Sarajevo, No: 17-02/2-19/06 dated 22 May 2006, with records on voluntary handover of items, No: 17-02/2-19/06 dated 7, 10 and 11 August 2006, and the Order of the Court of BiH, No: Kpp-24/05 dated 12 May 2006.

EVIDENCE PRESENTED BY THE DEFENSE

During the evidentiary proceedings the defense for the accused directly examined the following witnesses: Adem Đipa, Jasmin Baković, Ermin Ćehajić, Velid Imamović, Drago Smajlović, Adnan Gušo, Nenad Džidić, Omer Joldić, Munever Rizvić, Dragan Šafradin, Ervin Smajlagić, Dželaludin Muharemović, Husnija Arapović, Senad Žerić, Admir Adžem, Nihad Sadibašić, Senad Pušina, Zehrudin Kavazović, Ramiz Husić, Velimir Brašnić, Admir Velagić, Admir Kajtaz, Medžid Gvozden, Edib Jerlagić, Nedim Jusufbegović, Radomir Ćosović, Lejla Bureković, Nermin Šabić, Bulend Biščević, Avdo Kalajdžić, Mirsad Hibić, Josip Katalinski, Muhamed Konjić, Midhat Sarajčić, Nedeljko Jurić, Muamer Jahić, Ahmet Pašalić, Fuad Krvavac, Fuad Kečo, Nedžad Kulaš, Bajro Bačić, Edin Hodžić, Dalibor Nedić, Almedin Hota, Admir Joldić, Blaž Slišković, Vlatko Glavaš, Elvir Bolić, Mirsad Bešlija, Almin Kulenović, Murat Jah, Marko Bilić, Ferida Omerović, Milan Ozren, Osman Hota, Nedžad Kuduzović, Zlatan Bajramović and Mirko Hrgović.

Besides that, the defense, as part of the evidentiary procedure, examined a finance court expert, Abid Hodžić, and tendered into the case file his Finding and Opinion of 22 May 2009. Furthermore, the defense also put the accused Miodrag Kureš on the stand to defend his case in the capacity of a witness.

The defense submitted the following documentary evidence as part of the evidentiary procedure:

- Sub-ledger records of the Football Association of BiH of liabilities for contributions to pension, disability and health insurance, and unemployed persons contributions for 2001 - Sub-ledger records of the Football Association of BiH of liabilities for contributions to pension, disability and health insurance, and unemployed persons contributions for 2002 - Sub-ledger records of the Football Association of BiH of liabilities for contributions to pension, disability and health insurance, and unemployed persons contributions for 2003 - Sub-ledger records of the Football Association of BiH of liabilities for contributions to pension, disability and health insurance, and unemployed persons contributions for 2004 - Sub-ledger records of the Football Association of BiH of liabilities for contributions to pension, disability and health insurance, and unemployed persons contributions for 2005 - Sub-ledger records of the Football Association of BiH of liabilities for contributions to pension, disability and health insurance, and unemployed persons contributions for 2006

116 - Decision of the Executive Committee of the Football Association of BiH on daily allowances, travel expenses and other remunerations, dated 21 June 2002 - Decision of the Executive Committee of the Football Association of BiH on the election of members of standing committees, dated 22 July 2002 - Decision of the Executive Committee of the Football Association of BiH on daily allowances, travel expenses and other remunerations, dated 29 December 2005. - Official Gazette of the Football Association of BiH from August 2002 - Sub-ledger records of the Football Association of BiH with the VOLKSBANK, dated 27 November 2001 - Budget of the Football Association of BiH for 2003 - Decision No. 02-1772/6, dated 20 September 2003, on adoption of the budget of the Football Association of BiH for 2003 - Activity report of the Football Association of BiH for 2003 and Work Plan for 2004 - Decision of the Assembly of the Football Association of BiH on adoption of the Activity Report for 2003 and Work Plan for 2004 - Auditor’s report for the Football Association of BiH, produced by the auditing company POSLOVNI INFORMATOR – REVIZIJA d.o.o. Bijeljina for 2003 - Decision of the Assembly of the Football Association of BiH on adoption of the Auditor’s Report for 2003 - Budget of the FA BiH for 2004 - Decision No. 02-1284/3, dated 27 June 2004 on adoption of the budget of the Football Association of BiH for 2004 - Activity report of the Football Association of BiH for 2004 and Work Plan for 2005 - Decision of the Assembly of the Football Association of BiH on adoption of the Activity Report for 2004 and Work Plan for 2005 - Auditor’s report for the Football Association of BiH, produced by the auditing company POSLOVNI INFORMATOR – REVIZIJA d.o.o. Bijeljina for 2004 - Decision of the Assembly of the Football Association of BiH on adoption of the Auditor’s Report for 2004 - Budget of the Football Association of BiH for 2005 - Decision No. 02-1387/1, dated 30 June 2005, on adoption of the budget of the Football Association of BiH for 2005 - Activity report of the Football Association of BiH for 2005 and Work Plan for 2006 - Decision of the Assembly of the Football Association of BiH on adoption of the Activity Report for 2005 and Work Plan for 2006 - Auditor’s report for Football Association of BiH, produced by the auditing company POSLOVNI INFORMATOR – REVIZIJA d.o.o. Bijeljina for 2005 - Decision of the Assembly of the Football Association of BiH on adoption of the Auditor’s Report for 2005 - Budget of the Football Association of BiH for 2006 - Decision No. 02-1272, dated 28 July 2006, on adoption of the budget of the Football Association of BiH for 2006 - Activity report of the Football Association of BiH for 2006 and Work Plan for 2007 - Decision of the Assembly of the Football Association of BiH on adoption of the Activity Report for 2006 and Work Plan for 2007 - Auditor’s report for Football Association of BiH produced by the auditing company POSLOVNI INFORMATOR – REVIZIJA d.o.o. Bijeljina for 2006

117 - Decision of the Assembly of the Football Association of BiH on adoption of the Auditor’s Report for 2006 - Record of the FBiH Pension and Disability Insurance Institute, regarding the control of calculation and payment of pension/disability insurance contributions, number 09-109- 0054-0658/03-K, dated 13 November 2003 - Record of the FBiH Pension and Disability Insurance Institute, regarding the control of calculation and payment of pension/disability insurance contributions, number 09-109- 0054-0658/03-K, dated 13 November 2003 (addition to the aforementioned Record) - Record of the HEALTH Insurance Institute of the Sarajevo Canton, number 03-98/02, dated 13 March 2002 - Record of the HEALTH Insurance Institute of the Sarajevo Canton, number 03-98/02, dated 2 September 2004 - Contract of 16 September 2004, regarding payment in installments of the debt from the Records of the HEALTH Insurance Institute of the Sarajevo Canton, number 528/04, dated 2 September 2004 - Record of the HEALTH Insurance Institute of the Sarajevo Canton, number 37/06, dated 25 January 2006 - Contract of 13 February 2006, regarding payment in installments of the debt from the Records of the HEALTH Insurance Institute of the Sarajevo Canton, dated 25 January 2006 - Overview of paid penalties of the Football Association of BiH imposed by FIFA and UEFA - Decision No. 0001197940065, dated 17 March 2003 on the retirement of cashier Medina Husić - Letter from the First Police Station in Sarajevo with regard to a break-in into the premises of the Football Association of BiH, which took place on 6/7 April 2004 - Overview of cash office transactions and cash balance for the time period from 2001 until 2005 - Letter from the court expert Kerima Prašljivić to the Football Association of BiH, dated 7 April 2006, regarding the return of previously taken financial documents from 2001, whereas 5 cashier’s office reports were kept - Letter from the court expert Kerima Prašljivić to the Football Association of BiH, dated 20 April 2006, regarding the return of previously taken financial documents from 2002, whereas 7 cashier’s office reports were kept, numbers: 31-35, 39, 59 and 138 - List of players and professional staff with signatures confirming the acceptance of KM 50,000.00, with decisions of the Football Association of BiH regarding the amount of t he remunerations and daily allowances - List of players and professional staff with signatures confirming the acceptance of KM 39,200.00, with decisions of the Football Association of BiH regarding the amount of the remunerations - List of players and professional staff with signatures confirming the acceptance of KM 29,000.00, with decisions of the Football Association of BiH regarding the amount of the remunerations - Financial situation of the Football Association of BiH as at 30 June 2008, with the proposal of measures until 2011 - Decision of the Executive Committee of the Football Association of BiH on adoption of the Analysis of Financial Situation of the Football Association of BiH as at 30 June 2008 with the proposal of measures until 2011.

118 - Contracts on short-term loans for the Football Association of BiH concluded with banks between 2002 and 2006. - Record of 11 December 2006, regarding the survey of returned documentation which the SIPA officials delivered to the premises of the Football Association of BiH, made out by the accused persons and two other officials from the Football Association of BiH - Agreement concluded on 19 November 2008 between the Football Association of BiH and Federal Tax Administration on the payment of all tax liabilities in the total amount of KM 2,981,655.41, in 60 installments - Decision of the Municipal Court Sarajevo – Minor Offence Department, dated 8 July 2009, on imposing a fine on the Football Association of BiH and the accused Ušanović and Kureš for having committed a continued minor offence prescribed under Article 24 (1) of the Law on Sales Tax on Products and Services - Forms PP-MI-1 with annual financial reports for 2003, 2004 and 2005, with the calculation of the sales tax on services.

Closing argument of the Prosecutor's Office of BiH

Upon completion of the evidentiary procedure, the Prosecutor’s Office of BiH and the Defense for the accused presented their closing arguments. The Prosecutor’s Office in its closing argument noted that the facts and evidence adduced at the main trial confirmed that the accused Munib Ušanović and Miodrag Kureš committed the criminal offences described under Count 1, A), B), C) and D), Count II from 1 to 20 and Count III, under 1 and 2 of the operative part of the Indictment, which actions satisfy all essential elements of the criminal offence of Tax Evasion under Article 210(2) in conjunction with paragraph 1, and all in conjunction with Article 29 of the CC BiH, criminal offence of Tax Evasion under Article 273(3) in conjunction with paragraph 1 of the CC FBiH, and all in conjunction with Articles 29 and 54 of the CC BiH, and the criminal offence of Abuse of Office or Official Authority in violation of Article 383(3), in conjunction with paragraph 1 of the CC FBiH, all in conjunction with Articles 29 and 54 of the CC BiH. The Prosecutor’s Office pointed out that the adduced evidence indisputably confirms that the accused persons are employed in the Football Association of BiH, that they are official and responsible persons in the Association and that they alone are responsible for the financial operations of the Football Association of BiH, bearing in mind that the accused Munib Ušanović during the critical period held the position of the general secretary, within which he was responsible for the legality of all operations carried out in the Secretariat of the Football Association of BiH, while the accused Miodrag Kureš was a secretary for finances and marketing until 31 December 2004, whereas from 1 January 2005 he performed the duties of a secretary for economic-financial and marketing activities, within which duties he was responsible for proper and lawful financial operations.

Furthermore, the Prosecutor’s Office in their closing argument referred to certain counts of the Indictment, so with respect to Count I A), which describes the referenced criminal offence of Tax Evasion under Article 210(2) in conjunction with paragraph 1 of the CC BiH, they pointed out that the aforementioned criminal offence is done by a person who evades the payment of the amounts required under the tax legislation of Bosnia and Herzegovina or social contributions, where one of the forms of committing the criminal offence is not-submitting the required information. Finance expert Kerima Prašljivić

119 confirmed in her Opinion on page 71, under Item 3 of the Finding that the required information, relevant to the calculation and payment of the sales tax for the time period from 1 January until 31 December 2005, pursuant to the provisions of the Law on Sales Tax on Products and Services, was not reported and handed over to the relevant authority, more precisely to the Cantonal Tax Office Sarajevo – Branch Office Stari Grad.

With regard to Count I B), C) and D) of the Indictment, the Prosecutor’s Office pointed out that the accused in these sub-counts are charged with having committed the continued criminal offence of Tax Evasion in violation of Article 273(3) in conjunction with paragraph 1 of the CC FBiH.

Count I B) of the Indictment refers to the realized taxable income for 2001, 2002, 2003 and 2004, for which income the sales tax on products and services should have been paid, whereas it indisputably ensues from the prosecution evidence that this tax was not even reported, more precisely from the document of the Tax Administration of the Federation of BiH – Cantonal Tax Office Sarajevo, dated 6 November 2006, that is, the document of the Agency for financial, informatics and brokerage services (AFIP), dated 13 November 2006, from which it can be seen that the Football Association of BiH submitted the PP-MI-I forms for 2001 and 2002, whereas for the remaining years they did not submit these forms at all. The Prosecutor’s Office further submits that the delivered PP-MI-I form for 2001 represents the sales tax reported in the total amount of KM 1,194.00, whereas the form PP-MI-I for 2002 does not at all show the tax reported on the sales of products and services.

Regarding Count I C) of the Indictment, the Prosecutor’s Office points out that this sub- count too refers to the amounts of unpaid taxes, regarding the payments of salaries, bonuses and premiums to professional athletes, the payments based on service contracts, temporary and occasional jobs and other additional payments, as well as the payments earmarked as allowance for religious and New Year holidays for 2001, 2002, 2003, 2004, 2005 and for the time period from 1 January until 30 September 2006. The Prosecutor’s Office submits that the Football Association of BiH did not report these taxes in the aforementioned time period, which clearly ensues from the testimony of the finance expert, Kerima Prašljivić, and from the fact that the Football Association of BiH, during the relevant period, did not make appropriate specifications on the payments made, nor did they submit them, along with the proof of payment, to the relevant Tax Authority office.

Furthermore, with regard to Count I section D) of the Indictment, the Prosecutor’s Office points out the individually indicated non-reported and unpaid pension and disability insurance contributions, health insurance contributions, unemployment contributions, contributions for natural disasters for 2001, 2002, 2003, 2004, 2005 and for the time period from 1 January until 30 September 2006, pointing out that the manner in which these contributions were reported to the competent authorities was in detail explained by the finance expert, Kerima Prašljivić, who in the reasoning of her Findings stated that the tax payer was obliged to make appropriate specifications for monthly payments of salaries and to, at the end of a year, make and submit to the relevant authority the required M-4 forms, which the Football Association of BiH did not do, and therefore the liabilities for the aforementioned contributions were not reported, but the salaries were mostly paid out in cash.

120 As for Count II of the Indictment, which charges the accused with having committed the criminal offence of Abuse of Office or Authority under Article 383(3) in conjunction with paragraph 1 of the CC FBiH, the Prosecutor’s Office pointed out that it was not disputable that the accused persons had the capacity of official and responsible persons in the Football Association of BiH, while it might only be disputable whether the Football Association of BiH has the status of an institution of BiH or not.

The Prosecutor’s Office further referred to the Decision of the Higher Court in Sarajevo, dated 27 July 1992, that is, 22 March 1994 and 28 February 1996, and the document of the Federal Ministry of Justice Sarajevo, dated 14 November 2007, from where it can be seen that the Football Association of BiH is registered in the appropriate registries of the Higher Court in Sarajevo and Federal Ministry of Justice in Sarajevo, as well as in the relevant registry at the BiH Justice Ministry, which ensues from the Document of the Ministry of Justice of BiH, dated 15 November 2005. Furthermore, the Prosecutor’s Office pointed to the evidence on which they charged the accused with having committed the criminal offence in violation of Article 383(3) in conjunction with paragraph 1 of the CC FBiH, in relation to Count II of the Indictment, and they, within that context, pointed out that, pursuant to Article 7-b of the Rulebook on systematization of work posts and job descriptions in the Secretariat of the BiH Football Association, the cash from the cash office could not be disbursed without going through the cashier and without the cashier’s signature.

The Prosecution submits that it has been proved that the cash from the cash office was disposed of and disbursed solely by the accused Kureš, with prior approval of the accused Ušanović, and that the cashier did not take active part in the disbursement of the money from the cash office, nor was s/he responsible for the cash transactions. The Prosecutor pointed out that such way of payment was illegal, because the cash from the cash office cannot be legally paid out without going through the cashier, and the accused persons, by having possessed, disposed of and disbursed the money, thus by abusing their official authority, enabled themselves to have the cash money in their possession, to dispose of the money and control the disbursement. The Prosecutor’s Office also pointed out that the finance expert Kerima Prašljivić described in detail in which manner and based on which documents the accused disbursed the cash from the cash office. According to the Prosecutor’s Office, all of the aforementioned was confirmed by witness Alma Blekić, who performed duties of a cashier in the Football Association of BiH, and who stated that she in her capacity of the Football Association cashier did not have any cash assigned to her. Furthermore, the Prosecutor’s Office stated that all the disbursements under Count II (sub- counts from 1 to 20 inclusive) have the following things in common: they were all made out by the accused Kureš, upon previous approval of the accused Ušanović, most of the boxes/columns were not signed, a significant number of payment orders in the box where it says “PRIMIO (Received)”, says “PRILOG SPISAK (List attached)”, whereas such list is missing, that is, there are no documents which could justify the payments, or provide proof as to whom the money was paid out.

Regarding Count III of the Indictment, the Prosecutor’s Office submits that the Finding and Opinion of the finance expert clearly specifies individual names of the persons for whom, in the Ledger and Sub-Ledger records for 2001 and 2002, the claims for non-refunded travel cash advance were recorded, and that those debts were not recorded in the annual balance

121 sheets for 2001 and 2002. Since those cash advance payments were not accounted for, nor were they returned, the accused, as persons responsible for finances in the Football Association of BiH, reduced these claims to “zero” balance, and in that manner those persons who did not justify the travel and other advance payments obtained an unlawful property gain.

In the last part of their closing argument, the Prosecutor’s Office of BiH moved the Court to find the accused guilty on all Counts of the Indictment and to impose a punishment on them in accordance with the law, to take away from them the property gain they obtained by having committed the criminal offences, and to impose on them the security measure of ban on carrying out a certain occupation, activity or duty as prescribed under Article 73 of the CC BiH, as well as to order that they pay the costs of the criminal proceedings, all in accordance with the propositions stated in the Indictment.

Closing argument of the Defense

Defense counsel for the accused Munib Ušanović and Miodrag Kureš, Attorney Žarko Bulić, stated in his closing argument that the Indictment of the Prosecutor’s Office of BiH has been grounded solely on the Findings of the finance expert Kerima Prašljivić, which, with its content, with no logical assessment and verification in the context of other evidence, is not a reliable evidence on which a convicting verdict could be grounded. The defense counsel stated that the Finding and Opinion made by the aforementioned expert witness contain evident contradictions, which discredit the Finding as a reliable piece of evidence, because the referenced Finding refers to an inaccurate interpretation and application of blanket provisions on taxes and other fiscal liabilities.

With respect to Count I of the Indictment, the defense counsel noted that the expert witness, in her Finding, made no difference between the terms „calculated, reported and paid“, even though it concerns the taxes and contributions which indeed were not paid, but were calculated and reported. Having analyzed the prosecution evidence, the defense counsel stated that it indicates that all the liabilities pertaining to tax and other contributions based on salaries were calculated and recorded in the bookkeeping records of the Football Association of BiH, in the annual balance sheet, but that they were not paid, pointing out that the fact of not paying the tax and contributions is not a legal element of the criminal offence of tax evasion.

The Defense counsel further said that the Defense, during the main trail, adduced the evidence which refutes the allegations of the prosecution, that is, which confirms that the Football Association of BiH, during the critical period from 2001 until 30 September 2006, entirely calculated and recorded in the bookkeeping records all the liabilities concerning taxes and contributions based on salaries, referring particularly to the bookkeeping ledgers of the Football Association of BiH, auditor’s reports and decisions on adoption of auditors’ reports. Furthermore, the defense counsel referred to the Finding provided by Abid Hodžić, finance expert witness appointed by the defense, which describes the structure and scope of the earnings of the Football Association, which shows that the Football Association of BiH could not have paid their liabilities based on taxes and contributions without putting their principal activities in question. Regarding the aforementioned, the defense counsel stated that on several occasions the Football Association of BiH, with the Pension and Disability

122 Insurance Branch Office Stari Grad, and Institute for Health Insurance of the Sarajevo Canton, tried to reconcile the payment of the debts incurred by the Football Association of BiH with a possibility of deferred payment.

Then, the defense counsel explained in detail the arguments with respect to Count II of the Indictment, which refer to the fact that during the investigation, with respect to seizure of documentation, that is, its return to the premises of the Football Association of BiH, this documentation was handled in an unauthorized manner on several occasions, and therefore the charges under Count II of the Indictment are the result of such unauthorized manipulations. In such context, the defense counsel, inter alia, stated that the incrimination under Count II 12) of the Indictment is specific, which refers to the payments of bonuses to the members of the BiH national team for qualifying matches they played in the A team, more precisely the matches BiH – Denmark, and BiH – Luxemburg. The documentation on this payment was seized, but, according to the defense counsel, it has never been returned to the Football Association, nor was it taken into consideration by the prosecution expert witness when providing the Finding and Opinion. A question arises regarding this payment according to the list that was seized from the Football Association of BiH but never returned, and which was, as it was submitted by the defense counsel, kept or concealed, as confirmed by the statements of many witnesses during the main trial, who were the receivers of those payments.

Regarding Count III of the Indictment, the defense counsel pointed out that in this specific case, in terms of facts, this incrimination was during the evidentiary procedure mentioned in both the Findings of the Prosecutor’s Office and Defense, but which had the opposing positions on the facts presented in the bookkeeping records. However, regardless of the aforementioned, the defense counsel finds absurd that the Prosecutor’s Office qualified the charges under Count III of the Indictment as the criminal offence of Abuse of Office or Official Authority under Article 383 of the CC FBiH.

While presenting his view of the legal assessment of the criminal acts from the Indictment, the defense counsel pointed out that the criminal offence of Tax Evasion, with respect to its general elements, is legally defined as not submitting the required information or submitting false information, and also that the accused in this specific case are charged with not submitting the required information, which the Indictment explains with the fact that the accused were not submitting the monthly reports to an authorized tax office. However, according to the defense, submitting monthly reports is not the only and exclusive way of recording the tax liabilities and other public dues, and a mere lack of monthly reports should not be a ground for satisfying the essential elements of a criminal action defined as the criminal offence of Tax Evasion. Finally, with respect to Counts II and III of the Indictment, the defense counsel pointed out that it is not, nor can it be, disputable that a possible perpetrator of the criminal offence under Article 383 of the CC FBiH is only and exclusively an official or responsible person, which is not the capacity of the accused persons, and so they cannot be the perpetrators of this criminal offence.

Finally, bearing in mind the aforementioned fact and legal assessment of the entire evidentiary procedure, the defense counsel for the accused moved the Court to acquit the accused of all charges under the Indictment.

123 The accused Munib Ušanović and Miodrag Kureš submitted their joint closing arguments in writing. First of all, they pointed out that they fully support the closing arguments of their defense counsel, and added that the charges according to which the Football Association did not calculate, record, report and pay the taxes and contributions on and from salaries in accordance with the Law, are not legally well-founded. The accused said that they had proved that the Football Association of BiH carried out the calculation of the sales tax on all occasions when they were legally obliged to do so, and pointed out that the only thing correct in the Indictment is that the Football Association of BiH did not pay the taxes and contributions within the legally set time limit, whereas they stated that there are contracts which arranged the payment in installments for certain contributions. Furthermore, the accused especially pointed out the fact that it has been proven that the Football Association of BiH reported the calculation of the sales tax in those cases when the Law allows reports to be made without proof of payment, and that the only thing correct is that the Football Association of BiH did not pay the sales tax on services within the set time limit. Besides the aforementioned, the accused also pointed out that the finance expert, summoned by the Prosecutor’s Office, without any legal grounds carried out the calculation of the tax on additional income, which is as follows:

- Payment of bonuses to the players and professional staff of the BiH national team, in cases when receivers have the place of residence outside the territory of BiH - Payment of reimbursements to members of the Executive Committee of the Football Association of BiH, and reimbursements to members of the commissions and committees of the Football Association of BiH, whose places of residence are in the territory of Republika Srpska and Brčko District of BiH; - Payment of travel expenses to persons who are not employed by the Football Association of BiH.

The accused further said that the Football Association of BiH calculated the tax on additional income for all temporary service contracts, where there were legal grounds to do so, and recorded it in its business books and reported it to the competent authority through annual balance sheets. Besides that, the accused stated that it was correct that the Football Association of BiH did not pay the required liabilities within the set time limit, explaining that the main reason for that is because the payment of cash from UEFA was late, and that the Football Association acted just like many other companies where the state is a majority owner, and which have not been paying the tax for years. Bearing in mind the aforementioned, they do not feel guilty of any of the criminal offences, proposing the Court to render an acquitting verdict.

Procedural objections

The Defense for the accused in their opening statement argued that the Court of BiH has jurisdiction only when it comes to Count I-A) of the Indictment, which describes the referenced criminal offence under Article 210(1) of the Criminal Code of Bosnia and Herzegovina, whereas the remaining criminal offences from the Indictment fall under the jurisdiction of the courts in the Federation of Bosnia and Herzegovina.

The Court based its jurisdiction on Article 23(2) of the Criminal Procedure Code of Bosnia and Herzegovina, which prescribes that if a same person commits several criminal offences,

124 and if the Court of BiH has jurisdiction over one or more of them, while other courts has jurisdiction over the other offences, in that case the priority shall be given to the trial before the Court of Bosnia and Herzegovina.

Besides the aforementioned, the Court also found that there exist the grounds prescribed under Article 7(2)b) of the Law on the Court of Bosnia and Herzegovina, more specifically, they found that the perpetration of several severe criminal offences by the General Secretary and Secretary for Finances of the Football Association of BiH could have provoked detrimental consequences not only for the reputation of the BiH Football Association, but also for the reputation of and treatment of Bosnia and Herzegovina in international football associations such as FIFA and UEFA, especially if one bears in mind the importance and influence of football in the modern world, which in certain way promotes and represents the country itself.

The defense for the accused upheld their motion for interviewing the following witnesses: Almir Kulenović, Nedim Halilović, Sergej Barbarez, Saša Papac, Dragan Blatnjak and Mario Mišković, whom they intended to examine, as well as the majority of 60 witnesses who had already been interviewed, with respect to the same subject matter, and that is, receiving money from the Football Association of BiH, and whether the Football Association of BiH owed them anything. The Court summoned the aforementioned witnesses on several occasions, but they, due to their professional engagements abroad could not appear before the Court.

Since the Prosecutor’s Office itself did not dispute the fact that the football players were receiving reimbursements and remunerations they were entitled to, the Court rejected the motion for interviewing the aforementioned witnesses for the reasons of their irrelevance and judicial economy, for in that case the proceedings, if they were to insist on interviewing the referenced witnesses, would have been prolonged for an undetermined time period.

Evaluation of the evidence

Prior to the assessment, it should be pointed out that a large number of documentary exhibits were tendered into the case file, that 68 witnesses were interviewed, and that three expert witnesses provided their Findings and Opinions during the main trial. Bearing in mind such voluminous and complex evidentiary material, the Court, while reasoning which facts were found proven, stated that they would not analyze the evidence which by its relevance and probative value does not have the elements necessary to establish decisive facts, or which the Court found irrelevant to rendering a lawful decision. All pieces of evidence on which the Court based its decision were mentioned in the relevant part of the Verdict, in the reasoning of certain Sections of the Verdict.

The Prosecutor’s Office of BiH, with the Indictment of 17 December 2007, charged the accused Munib Ušanović and Miodrag Kureš with having committed the criminal offence of Tax Evasion in violation of Article 210(2) in conjunction with paragraph (1) of the CC BiH, and all in conjunction with Article 29 of the CC BiH, for the criminal actions described in Count I A) of the Indictment. Furthermore, the accused are charged with having committed the continued criminal offence of Tax Evasion in violation of Article 273(3) in conjunction with paragraph (1) of the CC FBiH, all in conjunction with Article 29

125 and 54 of the CC BiH, for the criminal actions given in Count I B), C), and D) of the Indictment. Besides that, for the criminal actions under Count II (1 through 20) and III (under 1 and 2), the accused are charged with having committed the continued criminal offence of Abuse of Office or Official Authority under Article 383(3) in conjunction with paragraph 1 of the CC FBiH, all in conjunction with Articles 29 and 54 of the CC BiH.

Count I A) and B)

Having reviewed the adduced evidence, individually and in their mutual relation, the Court, beyond any reasonable doubt, found proven that the accused are guilty of having committed the criminal offence of Tax Evasion in violation of Article 210(2) in conjunction with paragraph (1) of the CC BiH, all in conjunction with Article 29 of the CC BiH, for the actions described in Count I A) of the Indictment, that is, for the continued criminal offence of Tax Evasion under Article 273(2) in conjunction with paragraph 1 of the CC FBiH, all in conjunction with Article 29 and 54 of the CC BiH, for the actions described under Count I B) of the Indictment.

Prior to the analysis of the evidence based on which the Court rendered the Decision, certain facts should be pointed out which are essential for determining the legal position and status of the Football Association of Bosnia and Herzegovina, the existence of the capacity of responsible persons on the part of the accused and characteristics of their official position, and the scope of their powers.

It ensues from the Prosecution evidence that the Federal Ministry of Justice, on 22 March 1999, under number 03-054-1468/98 rendered a decision, upon which the Football Association of BiH was registered in the Registry of Citizens’ Association, whereas the Federal Bureau of Statistics, on 1 February 2001, under number 04-32.5.1/01, issued the Notice by which the Football Association of BiH was classified under the code 92.623 – other sports activities.

The Court found ungrounded and with no importance for the application of relevant legal provisions the efforts of the defense to present the citizens' association - BiH Football Association as if it is not a legal entity under the Law on Accounting. In fact, it is indisputable that the Football Association of BiH, within their activities, provided certain services on the market, such as marketing services and the selling of broadcasting rights for matches of the BiH national team, the selling of tickets and carrying out other activities which resulted in obtaining certain profit on the goods and services market. Therefore, the Trial Panel is of the opinion that the business activities of the BiH Football Association, especially in the area of its commercial activities, is subject to all obligations prescribed by tax laws and provisions which regulate bookkeeping, accounting and cashier’s operations.

Furthermore, according to the evidence presented, the Court finds indisputable the established fact that Munib Ušanović, from 1 January 2001 on, which is the critical period referenced in the Indictment, had the capacity of the general secretary of the BiH Football Association. The aforementioned ensues from the prosecution evidence, that is, from Article 44 of the Statute of 15 April 2000, Article 46 of the Statute of 21 September 2001 and

126 Article 48 of the Statute of the BiH Football Association of 20 September 2003, and Decision of the Executive Committee of the Football Association of BiH, number 02-1058, dated 27 October 1998, and Contract concluded between the BiH Football Association and Munib Ušanović, number 02-3099/15, dated 1 January 2005. Pursuant to the aforementioned Articles of the Statute of the BiH Football Association, Munib Ušanović was responsible for the lawful performance of all activities in the Secretariat of the BiH Football Association.

During the same critical time period, the accused Miodrag Kureš was a secretary for economic, financial and marketing operations in the BiH Football Association, which included the responsibility for proper and lawful financial operations of the BiH Football Association, and all of the aforementioned ensues from Article 7a) of the Rulebook on systematization of work posts and job descriptions in the Secretariat of the BiH Football Association, dated 29 January 1997, and Article 16 of the Rulebook on Systematization of Work Posts and Job Description of a General Secretary of the Football Association of Bosnia and Herzegovina, dated 1 January, and the Decision of the BiH Football Association, number 02-122, dated 1 March 1996, with employment contracts concluded between the Football Association of BiH and Miodrag Kureš, number 02-3149, dated 1 December 2000, and number 02-3099/4, dated 1 January 2005.

Based on these pieces of evidence, which the Court found reliable and relevant and which have not been disputed in any way whatsoever, the status of the BiH Football Association has been established as the status of an association of citizens – sports association, which gathers all football associations and clubs of Bosnia and Herzegovina, as well as the status of the accused as responsible persons in the legal entity, with precisely defined scope of authorities and responsibilities, as prescribed under Article 2(6) and Articles 383 and 273 of the CC FBiH.

The criminal offence of Tax Evasion is defined under Article 210(1) of the Criminal Code of Bosnia and Herzegovina, which is as follows:

“Whoever evades payment of amounts required under the legislation of Bosnia and Herzegovina on taxes or social contributions by not submitting required information, or by submitting false information on acquired taxable income or on other facts which may affect the determination of the existence or the amount of such obligation, and the obligation that is evaded exceeds the amount of 10.000 KM, shall be punished by a fine or imprisonment for a term not exceeding three years”.

Whereas paragraph 2 of the same Article defines the grave form of this offence, and reads as follows:

“Whoever perpetrates the offence referred to in paragraph 1 of this Article and the evaded obligation exceeds the amount of 50.000 KM, shall be punished by imprisonment for a term between one and ten years.”

It clearly ensues from the aforementioned that a perpetrator of the criminal offence of Tax Evasion is a person who does not “submit the required information or who submits false information on acquired taxable income”, which means that the action of not paying, that is,

127 not calculating one’s tax liabilities is not an action of perpetration of the referenced criminal offence. Throughout the entire Indictment the Prosecutor’s Office constantly uses the terms “did not calculate, record, report, nor pay tax liabilities”, but the Court, with respect to the precise and alternative definition of the acts of perpetration of the criminal offence of Tax Evasion, focused only on the action of submitting false information, that is, the action of not reporting the tax liabilities, as the action relevant to the specific incrimination.

Furthermore, the Court particularly referred to the Findings and Opinion of the finance experts, expecting that they, bearing in mind the issues relevant in this case, resolve a great number of dilemmas. However, having analyzed the findings of the finance experts, both on the part of the Prosecutor’s Office and of the Defense, the Court concluded that they are diametrically opposed in all essential elements.

After both Findings were subjected to a critical confrontation with numerous documentary evidence and witness testimonies, and relevant blanket provisions, the Trial Panel found that those Findings had certain flaws in so much that neither of them can be completely and unquestionably trusted.

What can be seen from looking for the first time at the Findings of the expert witness for the prosecution is the usage of the syntagm “did not calculate, record, report nor pay”, which is, as an act of perpetration of the criminal offence of Tax Evasion, as it has already been stated, uncritically conveyed in the Indictment as well, even though this action by definition of this offence is defined as submitting false information, that is, not submitting required information on taxable income. On the other hand, the Finding made by the defense expert witness, inter alia, deals with legal issues of the status of the BiH Football Association as a citizens’ association, the domain of authority of the accused, trying to exculpate them in any way, which can be seen as a tendency throughout the entire Finding and Opinion.

Therefore, the Court based its opinion regarding the guilt of the accused for the criminal offence of Tax Evasion mostly on the documentary evidence which the Prosecutor’s Office tendered into the case file, first of all on the Letter of the Cantonal Tax Office Sarajevo, branch office Stari Grad, number 10-9-04-15-3747/06, dated 6 November 2006, which contained certain attachments and which shows that the BiH Football Association in the time period between 2001 and 2006 did not submit monthly PP-MI-I forms, based on which the tax liability is reported, and that they submitted the annual forms reporting total tax liabilities only for 2001, with the reported tax in the amount of KM 1,194.00, whereas for 2002 they submitted a completely blank form, and for 2003, 2004 and 2005 they did not submit any forms whatsoever.

This evidence was corroborated by the Finding of the finance expert Kerima Prašljivić, which the Trial Panel in this part assessed as professional and relevant, and which presented a detailed overview of taxable income and tax calculation, and so it was said that the BiH Football Association:

- In the time period from 1 January until 31 December 2005 earned money in total amount of KM 794,556.97, and that the tax on sales of products and services was KM 72,232.378

128 - In the time period from 1 January until 31 December 2001 earned money in total amount of KM 561,904.44, and that the tax on sales of products and services was KM 54,353.07

- In the time period from 1 January until 31 December 2002 earned money in total amount of KM 263,766.00, and that the tax on sales of products and services was KM 23,978.70

- In the time period from 1 January until 31 December 2003 earned money in total amount of KM 770,983.00, and that the tax on sales of products and services was KM 72,999.58

- In the time period from 1 January until 31 December 2004 earned money in total amount of KM 912,047.59, and that the tax on sales of products and services was KM 82,913.33

As it has already been pointed out, the Football Association of BiH did submit the so called PP-MI-I form for 2001 to the Cantonal Tax Office in Sarajevo, branch office Stari Grad, which form contained the calculated and reported tax on sales of products and services for 2001, but it ensues therefrom that the Football Association of BiH in 2001 earned only KM 6,970.00, where the tax was KM 1,194.00, which is not consistent with the Finding of the finance expert, which in details presents all the invoices based on which the BiH Football Association gained profit in 2001, and therefore the Court, in this specific case, found that the BiH Football Association submitted false information on their acquired taxable income.

When it comes to 2002, the Football Association of BiH for this year submitted a blank PP- MI-I form, which should have provided the information on their calculated and reported sales taxes on products and services, and the Court found that in this case the Football Association of BiH did not submit the information on their earned taxable income to the relevant tax authority.

Regarding the establishment of the decisive facts about reporting the tax for 2003, 2004 and 2005, the situation is very clear. Namely, it ensues from the letter of the Cantonal Tax Office in Sarajevo, branch office Stari Grad, dated 6 November 2006, that the Football Association of BiH, for the aforementioned years, did not at all submit the final PP-MI-I forms, so the Court, based on that and other corroborating evidence, beyond any reasonable doubt concluded that the Football Association of BiH did not provide the required information on their earned taxable income for the referenced years.

These pieces of evidence of the Prosecutor’s Office of BiH are also consistent with the document – notice with balance sheets of the Football Association of BiH for the time period from 2002 until 2005, submitted by the Agency for Financial, Informatics and Intermediary services (AFIP), Sarajevo, and with the already mentioned individual invoices of the Football Association of BiH, referenced under Count I A) and B) of the Indictment.

During the evidentiary procedure, inter alia, a question arose as to the manner in which the sales tax on products and services is reported. The finance expert, appointed by the defense, in that regard argued that it would be sufficient if a legal entity recorded such liability in

129 their business books. However, the Rulebook on Application of the Law on Sales Tax on Products and Services is clear with that respect. Article 65 of the aforementioned Rulebook prescribes that:

„A tax payer shall submit to the relevant organizational unit of the entity Tax Authority and Brčko District Tax Authority, according to their seat, a monthly report on the calculation and payment of the sales tax of products and services on the PP-MI-I form”, which precisely defines the manner in which a tax report is submitted and which leaves no room for any other interpretation.

Besides, for a complete and correct establishment of the state of facts for this Count of the Indictment, the Court found relevant the testimony of the witness summoned by the defense, Ferida Omerović, inspector in the Federal Tax Authority, who at the main trial stated that she was in charge of auditing the so-called big tax payers, including the Football Association of BiH. The witness said that, while carrying out the audit, she found that the Football Association was paying the tax differently from year to year, which means it cannot be said in general whether everything was calculated, but instead the whole thing was done in segments. The tax inspector further said that the Football Association of BiH in 2001 and 2002 did make certain entries in their business books, and that they even submitted certain calculations to the Tax Authority, through PP-MI-I forms based on which the tax liabilities are reported, but that for 2003, 2004 and 2005 they did not submit the cumulative PP-MI-I form, which would show the tax liabilities for the entire year. On that occasion the witness pointed to the difference between the tax report on the sales of products and services, and report of the tax on salaries, and in that context she said that the sales tax on products and services can be reported and not necessarily paid, whereas the report, that is, specification of the tax on salaries could not have been filed unless those taxes and contributions had been paid beforehand, that is, the relevant offices would not accept such specifications unless the taxes and contributions have been paid.

The witness also said that she had asked the authorized persons in the BiH Football Association why they were not paying the tax liabilities, having explained to them that criminal reports are filed only in cases when tax liabilities are not reported.

According to the Court’s assessment, the witness received an indicative answer to this question, which disclosed the motives and objectives of non-reporting the tax. As she was told, if the Football Association of BiH were to report the tax and then failed to pay it within a given period, what would follow the next year is an automatic forcible collection of the tax and the FA BiH bank account would be blocked.

The Trial Panel finds that this evidence corroborates the existence of a direct intent to deprive the tax authorities of the information they requested, in order to evade the tax payment.

The defense for the accused tried to pass the obligation of calculating and reporting the sales tax on products and services from the BiH Football Association onto the users of services, pointing out that the contracts with certain clients regulate the transfer of the obligation of tax payment to the users of services, which the Court did not accept, bearing in mind the

130 general rule which say that a legal business between two persons cannot enact something that is contrary to the law.

More specifically, Article 22 of the Law on Sales Tax on Products and Services defines the following: “a taxpayer of the sales tax on products and services is a legal person and individual who rendered a service”, while Article 25 (1) and (4) of the same Law reads that a taxpayer who supplies a service for remuneration is obliged to calculate the sales tax in the bookkeeping and other documents, calculations, invoices and similar, by applying the prescribed tax rate to the tax base.

Furthermore, pursuant to Article 26 and 27 of the same law, the taxpayer is obliged to pay the tax within 5 days upon the expiration of the week in which the service was supplied, whereas pursuant to Articles 28, 29 and 30 taxpayers are obliged to produce monthly reports on the calculated and paid sales tax, whereas the final calculation is submitted to the tax authority not later than 28 February of the current year for the previous year.

The criminal offence of Tax Evasion, pursuant to legal theory and jurisprudence, is committed if a perpetrator submitted false information to a tax authority, that is, if the time period has elapsed within which the taxpayer was obliged to file a tax return.

Bearing in mind the facts which the Court accepted as proven, and pursuant to the quoted blanket provisions, it undoubtedly ensues therefrom that the accused are, as the persons responsible in the FA BiH, by not submitting the required information, that is, when it comes to 2004, by submitting false information on the taxable income of the Football Association of BiH to the relevant tax authority, at the time and in the manner described under Count I A) and B), guilty of having committed the incriminated actions, which, according to the Court, include all essential elements of the previously quoted provisions of the criminal codes of BiH and Federation of BiH.

The Court put a special emphasis on the fact that the defense, with abundant evidence and with respect to Count I of the Indictment, tried to contest the arguments of the Prosecutor’s Office, according to which the accused did not report the tax on salaries, tax on bonuses and premiums to professional athletes, the payments based on service contracts, temporary and occasional jobs and other additional payments, that is, everything that is relevant to the criminal actions under Count I C) and D) of the Indictment, whereas for the incriminated actions of the Prosecutor’s Office, which argues that the Football Association of BiH did not report their tax liabilities for the sales tax of products and services under Count I A) and B) of the Indictment, the defense, according to the Court, did not submit any piece of evidence which could question or derogate the evidence of the Prosecutor’s Office of BiH, and possibly exculpate the accused.

It is indicative that the defense for the accused, as justification for not paying the tax liabilities points out and adduce as evidence the Decision of the Executive Committee of the BiH Football Association regarding the priority of settling the liabilities, where the payment of legal obligations is on the list of priorities below the payment of costs of the regular business operations of the BiH Football Association, which, due to its obvious absurdity, need not be commented on.

131 Bearing in mind that it ensues from the Finding of the finance expert for the prosecution, corroborated with the adduced documentary evidence (invoices, gate receipts, etc.), which the Court found completely authentic, that during 2001, 2003, 2004 and 2005 the accused were evading paying sales tax on products and services in the amounts exceeding KM 50,000.00, the Court found the accused guilty of a grave form of the criminal offence of the Tax Evasion in violation of Article 210(2) of the CC BiH, that is Article 273(3) of the CC FBiH.

With respect to the continued criminal offence of Tax Evasion, the Court finds that this notion is based on several combining factors, such as the uniformity of actions of perpetration, the same passive subject – aggrieved party, exploitation of the same state, that is, authority, continuity of the committed offences of Tax Evasion over several consecutive years and other circumstances, which in the end results in the existence of a continued criminal offence of Tax Evasion.

It has been established that the tax evaded in every particular year contains all essential elements as well as the legal element of this criminal offence, the amount of the evaded tax exceeding KM 50,000.00, except for 2002.

Count II

While analyzing the evidentiary materials which refer to Count II of the Indictment, the Trial Panel systematically assessed the evidence in accordance with the elements of the criminal offence of Abuse of Office or Official Authority.

First, the Court, based on the adduced evidence, found indisputable the established fact that the accused Munib Ušanović, since 1 January 2001, that is, the time period referenced in the Indictment, performed the duties of a General Secretary of the BiH Football Association, and that he was, pursuant to the Statute of the BiH Football Association, responsible for the lawful performance of all activities in the Secretariat of the BiH Football Association.

These facts ensue from Article 44 of the Statute, dated 15 April 2000, Article 46 of the Statute, dated 21 September 2001 and Article 48 of the Statute of the Football Association of BiH, dated 20 September 2003, and also from the Decision of the Executive Committee of the Football Association of BiH, number 02-1058, dated 27 October 1998, and from the Contract concluded between the Football Association of BiH and Munib Ušanović, number 02-3099/15, dated 1 January 2005 (Prosecution’s Exhibit XXXVI)

During the same critical period the accused Miodrag Kureš was a Secretary for economic- financial and marketing affairs in the BiH Football Association, within which duties he was responsible for accurate and lawful financial operations in the Football Association of BiH, and this fact was established based on Article 7a) of the Rulebook on Systematization of Work Posts and Job Descriptions in the Secretariat of the BiH Football Association, dated 29 January 1997 and Article 16 of the Rulebook on Systematization of Activities and Duties of a Secretary General in the BiH Football Association, dated 1 January, and the Decision of the BiH Football Association, number 02-122, dated 1 March 1996, with employment contracts concluded between the Football Association of BiH and Miodrag Kureš, number

132 02-3149, dated 1 December 2000 and number 02-3099/4, dated 1 January 2005 (Prosecution’s Exhibit XXXVII).

By having reviewed the Decision of the Federal Ministry of Justice, number 03-054- 1468/98, dated 22 March 1999, it has been established that the Football Association of BiH is registered in the Registry of Citizens’ Associations, under number 254, book 1, whereas it ensues from the Notice of the Federal Bureau of Statistics, number 04-32.5.1/01, dated 1 February 2001 that the Football Association of BiH is classified under code 92.623 – other sports activities.

Based on the above facts and other evidence, the Trial Panel finds that the accused have a clearly defined scope of authorizations within the official duties they perform and thus the capacity of responsible persons within the meaning of Articles 2(6), 383 and 273 of the CC FBiH and Article 210 of the CC BiH, which capacity is a requirement for the existence of this criminal offense, in legal theory known to be intrinsic to the group of criminal offenses of the so-called delicta propria, that is, of own, personal criminal offenses.

The evidence adduced at the main trial, according to the Court, beyond any reasonable doubt confirms that the accused, having had the exclusive and absolute control over all money transactions, both bank and cash transactions via the cash office for foreign and KM currencies in the BiH Football Association, and by having abused their official position and authority, carried out an illegal disbursement of cash, obtaining a personal gain in the manner described under Count II, from sub-count 4 through 20.

4) Regarding sub-count 4, the Court found that the Prosecutor’s Office proved, by presenting the documentary evidence and Findings and Opinion of a finance expert and a forensic document examiner, that the accused, by having disbursed twice the same amount of KM 5,005.00, took for themselves this amount in a manner that they, in the cashier’s journal of 6 March until 12 March 2002, under the book entry No. 353 with a description saying – training costs for the licensing of coaches, presented a disbursement of KM 5,005.00, where in the box “controlled by” there is the signature of Miodrag Kureš, but the box “cashier” is not signed, and there is also no book entry No. 353. On the other hand, in the cahier’s journal of 12 March until 18 March 2002, under book entry 354, with a description – calculation of training costs for the licensing of coaches, there is a disbursement recorded in the amount of KM 5,500.00, also with the signature of Miodrag Kureš, with no signature of a cashier, but which contains the book entry No. 354, with the amount of KM 5,005.00, where in the boxes “ordered by”, “controlled by”, “cash office”, “booked by” and “received by” there are no signatures, except in the box “approved by”, which is signed by Ušanović, and which is accompanied with an authentic calculation and signatures of persons who received the referenced amounts.

5) The Prosecutor’s Office presented the cashier’s report for the time period from 22 March until 25 March 2002, where under the book entry No. 416 there is a disbursement recorded in the amount of KM 1,000.00 as an advance payment to Blaž Slišković, which have the book entry with the same description attached, and which is in the box “approved by” signed by Munib Ušanović, whereas none of the five remaining boxes, not even the box “received by” is signed, so it ensues therefrom that this amount was not received by the person whom the money was intended to in the first place.

133

6) It can be seen from the cashier’s report of 31 March 2002, under book entry 491, that there was a disbursement made from the cash office for the football match U-17 BiH – Slovenia, in the amount of KM 1,779.00, which have the book entry No. 491 attached, with the same description and amount, and which is in the box “controlled by” signed by Miodrag Kureš, whereas the box “approved by” was signed by Munib Ušanović, and other boxes are not signed, and in the box “accepted by” it was written “the list attached”, which, however, does not exist.

7) Under the book entry 236/1, dated 15 April 2002, the payment of one part of the remunerations to the players was recorded, in the amount of KM 31,000.00, with a note “the list attached”, where the box “approved by” bears the signature of Munib Ušanović, whereas other boxes are not signed, which was recorded in the cashier’s report, number 102/043, which in the box “controlled by” has the signature of Miodrag Kureš. There are no proofs of this payment, as to who, when and in which amounts received the aforementioned remuneration.

8) Based on the adduced documentary evidence and Findings of the finance expert and forensic document examiner, the Court finds proved that the accused appropriated the money in the amount of KM 4,800.00 in a way that they first made a payment order with no number, dated 10 June 2003, which said that it was a payment of remuneration to the players and team management, which was not signed in any box whatsoever, except the fact that in the box “received by” it was written “the list attached”, even though the payment in the amount of KM 5,700.00 was made based on the payment order with no number, dated 3 June 2003, which was received by Medžid Gvozden, who justified this amount with valid documentation – list of disbursed remunerations with signatures in the amount of KM 4,800.00. This payment was also recorded in the cashier’s report for the time period from 10 June until 11 June 2003, which can be seen from the logbook of orders, number 102/059, dated 30 September 2003, that is, from the cashier’s reports for the time period from 1 June until 3 June 2003, as well as from the logbook of orders No. 102/056 dated 30 June 2003.

9) The cash order with no number, dated 31 July 2003, indicating that the amount of KM 8,000.00 was the amount of the holiday cash grant for 2003, lacks signatures in all boxes, and this was also recorded in the cashier’s report of 31 July 2003, which did not have any signatures either, as well as the logbook of orders, number 102/079, dated 31 July 2003. The evidence of the defense, interviews with the witnesses – employees in the BiH Football Association, who confirmed that they had received the cash grant, could not be taken into account by the Court as relevant to this incrimination, since those statements were not precise regarding the time and the amount those persons received, as well as regarding the obvious lack of any documentary evidence of the receipt of the holiday cash grant by the employees.

10) It ensues from the inspection of the documentary evidence that based on the payment order with no number, dated 11 October 2003, in the amount of KM 81,750.00, where none of the boxes was signed, and which was presented in the book entry, number 102/103, dated 31 October 2003 and cashier’s report for the time period from 11 October until 12 October 2003, the members of the team management Nedžad Kuruzović and Vlatko Glavaš were each paid out the amount of KM 15,000.00, whereas all the remunerations upon the

134 referenced decision were paid out to other members of the national A team via bank accounts through Volksbank BiH, of which a book entry was made, number 604/149, dated 31 December 2003, and which was recorded in the cash report for the time period from 30 December until 31 December 2003, and based on the payment order with no number, dated 23 December 2003 and recorded in the cash report for the time period from 19 December until 23 December 2003, and in the book entry number 102/124, dated 31 December 2003.

The Court found proved beyond any reasonable doubt that the accused on 10 November 2003 took for themselves the amount of KM 51,750.00 from the cash paid out, and upon the Decision of the Presidency of the BiH Football Association, dated 9 September 2003, for the achieved results in the European Championship qualification games against the national teams of Norway and Luxemburg, by paying out the premiums via bank accounts and partially through the cash office for two persons in the total amount of KM 30,000.00, by presenting that the total amount was paid in cash from the cash box of the BiH Football Association.

11) With the payment order with no number, dated 31 December 2003, which has the following note attached: Munib Ušanović, regarding the payment of a part of the premium upon the decision number 02-1960, in the amount of KM 5,000.00, which was not signed in any box whatsoever, but which was recorded in the cashier’s report of 31 December 2003, under number 1, which has the box “controlled by” signed by Miodrag Kureš, according to the Court, the grounds on which the payment was made nor who received the money cannot be established therefrom.

12) It is clear from the inspection of the documentary evidence that in the payment order with no number and date there is a payment recorded with regard to premiums to players, carried out upon the decision No. 02-1344, in the amount of KM 91,000.00, with a note saying “the list attached”, which is not signed in any box and which is recorded in the cashier’s report, dated 31 December 2003, whereas in the attachment there is only a list with the names of persons and amount of money, with no box for signature and without a single signature of persons who allegedly received the money. The Court did not find credible the efforts of the defense to justify these payments with testimonies of the witnesses, since many witnesses confirmed that they never received any money without signing for it. During the evidentiary procedure the aforementioned was testified by the following witnesses: Ahmet Pašalić, Fuad Kečo, Edib Jerlagić, Elvir Bolić, Mirsad Bešlija and others.

13) By inspection of the documentary evidence – cash order for foreign currencies number 78, dated 9 June 2003, with the following content – costs of the match between Romania and BiH, in the amount of EUR 14,200, which is, in the box “accounts clerk“ signed by Miodrag Kureš, and in the box “received by” the following is written in: “report with documentation attached”, which was recorded in the cashier’s foreign currency report for the time period from 1 June until 9 June 2003, without any report or documentation attached to this disbursement.

14) In the foreign currency order, number 79, dated 9 June 2003, saying “costs of the match between BiH and Denmark”, there is an amount of EUR 13,810.00 signed by Miodrag Kureš in the box “controlled by”, and in the box “approved by” there is the signature of Munib Ušanović, while in the box “received by” there is a note that the documentation is

135 attached, which is, by the way, missing, as well as any other document which could justify this payment.

15) Based on the documentary evidence – Euro cash order, number 110, dated 10 September 2003, with the following content: “Luxemburg – BiH, costs of the match for the European Championship paid out to the players in cash,” which was signed by Miodrag Kureš in the box “controlled by”, and Munib Ušanović in the box “approved by”, it is noted that in the box “received by” it was written that a list was attached, whereas no such list or any other evidence exists in the records of the BiH Football Association. This amount was recorded in the cashier’s report for foreign currencies for the time period from 25 August until 30 September 2003 and was signed by the accused.

16) It is clear from the financial documentation of the BiH Football Association, as well as from other evidence, that the amount of KM 3,925.00 was paid out upon the cash order number 92, dated 23 January 2004 for daily allowances and travel expenses of the players and management, where in the box “approved by” stands the signature of Munib Ušanović, whereas other boxes are not signed, but with the note in the box “received by” that a list has been attached, which was recorded in the cash report of 23 January 2004, and in the logbook of orders, number 102/006, dated 31 January 2004. There is no list enclosed with this book entry and cashier’s report, and the same amount of KM 3,925.00 is indicated in the cashier’s order, number 97, dated 26 January 2004, which was signed by Miodrag Kureš in the box “controlled by”, and in the box “approved by” Munib Ušanović put his signature, with a note that that a list is attached, which exists in the documentation with the names of persons who received the money, the amount of money and all signatures of the mentioned persons who confirmed the receipt. This payment was recorded in the cash report for the time period from 26 January until 28 January 2004, and in the logbook of orders, number 102/007, based on which the Court established beyond a reasonable doubt that the accused appropriated the original payment.

17) Regarding the cashier’s order number 2041, dated 31 October 2004, there is a note saying – Dr. Edib Jerlagić, remuneration for the success of BiH against Spain with a disbursement from the cash office in the amount of KM 4,000.00, which is in the box “approved by” signed by Munib Ušanović, whereas other boxes, including “received by” are left unsigned, and which payment is recorded in the cashier’s report for 31 October 2004, and the box “controlled by” is signed by Miodrag Kureš, and it ensues from the above referenced documentary evidence and testimony of Dr. Edib Jerlagić that this amount was taken by the accused.

18) From the inspection of the cashier’s order number 402, dated 22 March 2002, with the content – Munib Ušanović, and illegible text and amount of KM 2,000.00, which was in the box “approved by” signed by Munib Ušanović, as well as in the box “received by”, whereas other boxes remained unsigned, which was recorded in the cashier’s report for the time period from 21 March until 22 March 2002 and signed in the box “controlled by” by Miodrag Kureš, it is clear that this payment was made without a legal ground with joint participation of the accused in the referenced criminal offence.

19) It is clear from the analysis of the financial documentation under this Count of the Indictment that Blaž Slišković was paid out through 13 payment orders the amount of KM

136 5,000.00 for each order, which the receiver signed himself on every of the book entries, whereas in the book entry number 959, dated 31 May 2005, which indicates the amount on KM 5,000.00 as a remuneration to Blaž Slišković under the contract for May 2005, which was in the box “controlled by” signed by Miodrag Kureš, and in the box “approved by” there is the signature of Munib Ušanović, whereas the box “received by” and all other boxes were not signed, which was recorded in the cashier’s report for the time period from 30 May until 31 May 2005, which is not signed, and in the logbook of orders, number 102/077. It is clear from the inspection of the cash orders signed by Blaž Slišković that all the remunerations, that is, the amount of all monthly payments under the contract in the amount of KM 5,000.00 each for the year 2005, Blaž Slišković received and signed for.

20) Having analyzed the financial documentation, the Court found established that, according to the cashier’s order No. 56, dated 14 February 2005, the amount of KM 95,540.00 was deposited into the cash office of the BiH Football Association by the trainees of the UEFA program for the Education Center in terms of contributions and individual payments, which was in the box “approved by” signed by Munib Ušanović, whereas in the box “received by” there is the signature of Miodrag Kureš, and which was recorded in the logbook of orders, number 102/012, dated 14 February 2005 and in the cashier’s report of the same date, which was not signed by anyone, after which, according to the Order No. 210 dated 15 Feb. 2005, they deposited into the cash office of the BiH Football Association the amount of KM 61,652.00 for the same purpose – education of coaches under the UEFA program, which was in the box “approved by” signed by Munib Ušanović, while Miodrag Kureš signed the box “received by”, which was recorded in the logbook of orders number 102/078, dated 15 February 2005 and in the cashier’s report for 15 February 2005, where the amount of KM 95,540.00, which was initially written in, was cancelled and presented as incorrect calculation, with the cashier’s report not signed by anyone, which beyond any reasonable doubt points to the only possible conclusion, which is that the accused kept the amount of KM 33,888.00 for themselves.

What is interesting about these actions is that the payments were either made by the accused Miodrag Kureš or there is no signature of the person who made certain payments, and also that the payments were approved by either Munib Ušanović or such approval was not signed at all, and also that almost in all payment orders the boxes “controlled by”, “cash office”, “entry made by” and “received by” were not signed or the box “received by” has the following written in “list attached”, whereas such list is missing, nor is there any other proof as to whom the money was paid, and on many cashier’s orders there are order numbers missing.

Besides the aforementioned manner, the unlawful taking of money was carried out by making double payments, described under Counts II – 4, 8, 10 and 16 of the operative part.

Therefore the Court found proved that there were two manners in which the referenced criminal actions were perpetrated: by paying a certain amount via bank accounts, with the order for transaction from the BiH Football Association bank account to the account of the person receiving the money and recording the referenced payment from the cash office of the BiH Football Association to that person without a proof that the person received the cash, or in the other way, by paying cash from the cash office twice on the same ground,

137 where one of the payments was not justified with any proof of receipt, that is, which is not supported by valid documentation to justify the payment made.

The Court found established beyond any reasonable doubt the guilt of the accused for the perpetration of the continued criminal offence of Abuse of Office or Official Authority in violation of Article 383(3) in conjunction with paragraph (1) of the CC FBiH, all in conjunction with Article 29 and 54 of the CC BiH, which was corroborated by ample evidence presented by the Prosecutor’s Office of BiH.

First of all, this refers to the documentary evidence presented, such as payment orders (book entries), cashier’s reports, transfer orders, list of persons who signed that they had received the money or whose signatures are missing and other relevant financial documents, which has been previously mentioned and described in detail in Counts 4) through 20).

Further corroborating these pieces of evidence is the Finding of the finance expert with a detailed analysis of the cashier's operations and relevant financial documentation, and also the Finding of the forensic document examiner, from which it can be seen that the disputable financial documents were signed by the accused Munib Ušanović and Miodrag Kureš.

Within the procedure of their presentation of evidence, at the trial held on 17 September 2008, the Prosecutor’s Office examined a witness – forensic document examiner, Esad Bilić, who presented his professional graphology and traseology expertise on the handwriting in the bookkeeping and financial documentation of the BiH Football Association. In such a manner, this expert witness, having carried out a detailed analysis, and especially having compared the original signatures of the accused with their signatures in the disputable documents, confirmed that the disputable financial documents were definitely signed by none other than the accused Munib Ušanović and Miodrag Kureš.

The Court found the findings of these expert witnesses to be professional, competent and impartial, and so they were in this part found completely credible.

Most of the witnesses of the Prosecutor’s Office confirmed during the hearing at the main trial that they, as employees of the BiH Football Association, besides receiving salaries, also had certain bonuses, as members of some national team selections or as employees of the Football Association, who used to receive remunerations which depended on the success of the national A team. These witnesses confirmed that they would first receive the money “from the cash box” that is, via “list of payees”, which was carried out by the accused Miodrag Kureš, whereas later on they had bank accounts opened in the Volksbank, through which they received the remunerations. Besides, the witnesses for the prosecution confirmed that they received everything they had signed for, that is, for every payment there was a list which they would sign, which was a proof that they received the money.

The defense for the accused called their witnesses to the stand mostly on the same subject matter, and so, 60 witnesses testified with respect to the membership in some of the teams of the BiH Football Association, as well as on whether they received all remunerations, that is, whether the BiH Football Association owes them money on those grounds. All witnesses that testified confirmed that they were members of the national teams of the BiH Football

138 Association, that they, having been presented certain lists of payments, signed those lists, and that those lists bear their original signatures, whereas none of the witnesses denied accepting the money indicated on the list. Furthermore, the witnesses pointed out that they never received any money without signing a receipt.

The Trial Panel found especially important the testimony of the witness Alma Blekić, who worked for some time in the BiH Football Association as a cashier, and who confirmed that she never had access nor insight into the money in the cash office and that Miodrag Kureš kept all cash with him and he used to make all the payments, whereas she also said that, despite her insisting, there has never been a record made on the handover and acceptance of the cash office.

In doing so, contrary to the regulations which define the procedure of cashier’s operations, according to which a same person cannot perform the duties of both a cashier and head of the finances, as well as that cash cannot be paid out without mediation and signature of a cashier, the accused, by having abused their position and authorities, fabricated and for a long time preserved the state which enabled them to have an absolute and uncontrolled command of the money in BiH Football Association, with a goal to gain profit for themselves in the manner described under Count II from 4 through 20 of the operative part.

Having analyzed the evidence of the defense, which refer to Count II of the Indictment, the Court found that their probative value is either minor or completely without relevance for establishing the decisive facts, and that it as such did not compromise or put into question the authenticity of the Prosecution’s evidence.

Such evidence is the Exhibit of the defense, number O-XXIV - Decision on retirement of the cashier Medina Husić, dated 17 March 2003, which is supposed to justify the lack of a cashier in the BiH Football Association for a longer period of time and the fact that the cashier’s activities were performed by the Secretary for Finances and Marketing, Miodrag Kureš. The irrelevance of this evidence, according to the Trial Panel, is reflected in the well-known fact that the BiH Football Association should have, or more precisely, had to hire another employee on a temporary contract while the cashier Medina Husić was on a sick leave, who would have performed the duties of a cashier, and after she retired they had to employ another person to perform those cashier’s duties. However, even while this post was occupied, it was just pro forma, because, as it was testified by the then cashier Alma Blekić, the money was always with Miodrag Kureš, whereas she, as a cashier, did not have any access to the money, nor did she ever actually perform the cashier’s duties.

Exhibit of the defense, number O-XXV – Letter from the First Police Station in Sarajevo with regard to a break-in into premises of the Football Association of BiH, which took place on 6/7 April 2004, which confirms that there was a break-in into the premises of the BiH Football Association at the specified time, on which occasion, according to the Secretary for Finances, Miodrag Kureš, a metal cash box with EUR 5,350.00 was taken from his office, as well as an unspecified amount of money in KM, many other documents relevant to the BiH Football Association, etc.

139 The defense submitted that this fact justifies the lack of the financial documentation which could document the disbursements from the cash office, which has been charged against the accused under Count II from 1 through 20 of the Indictment.

By reviewing and assessing this situation under the laws of elementary principles of logic it becomes clear that the aforementioned break-in does not and cannot have any legal relevance to this criminal matter, as the defense wants to present it. In fact, if that “important documentation” was stolen in 2004, together with the cash box, how is it then possible that, within the same documents, there remained untouched the list of persons who confirmed that they had received the money from the cash office in 2010, indicated under Count II 1, 2 and 3 and under which counts the accused were acquitted of the charges?

On the other hand, how to explain the lack of documents which would justify the receipt of money during the period after the break-in and theft, as it is the case under counts 17, 19 and 20, and especially, how to logically and consistently explain the fact that there exist, and that it was presented to the Court, the original finance documentation of the BiH Football Association for the time period from 2001 until 2005, such as cashier’s logbooks (cashier’s report), cash order and other documents, and that in all cases the only documents missing are the proofs of money receipt?

The Exhibit of the defense, number XXVII – Letter from the expert witness Kerima Prašljivić to the BiH Football Association, dated 7 April 2006, regarding the return of the previously taken finance documents for 2001, whereas 5 cashier’s reports were kept and the Exhibit of the defense, number XXVIII – Letter of the expert witness Kerima Prašljivić to the BiH Football Association, dated 20 April 2006, regarding the return of the previously taken finance documents for 2002, whereas 7 cashier’s logbooks were kept, according to the Court, confirms that the expert witness of the Prosecutor’s Office of BiH, Kerima Prašljivić, returned the previously taken documentation, whereas she kept the stated documents – cashier’s logbooks, which have been later on, during the proceedings, tendered into the case file as evidence of the Prosecutor’s Office of BiH. Interpreting this fact as if it was a proof that the expert witness hid on purpose the documents which are in favor of the defense, and also stating tendentious assumptions and insinuations, was found by the Trial Panel as completely ungrounded and illogical, with an obvious goal to exculpate the accused and compromise the prosecution expert witnesses.

According to the Trial Panel, the Exhibit of the Defense, number XXXV – Record of 11 December 2006, regarding the review of the returned documents, which the SIPA officials left on the premises of the BiH Football Association, which was made by the accused Ušanović and Kureš, and by Jah Murat and Vojislav Bunjevac, clerks in the BiH Football Association, does not contain the essential element of formal authenticity.

This is not a record on handover/takeover of the documents made by a commission, in which participated and which was signed by the SIPA officials who submitted the documents, but it is a one-sided record subsequently made by the interested party.

One should bear in mind that the Court, based on many documentary evidence and testimonies of witnesses and expert witnesses, found that the handover, seizure and return of the entire documentation was done through records without precisely stating the content of

140 the attachments, which was confirmed by the witness Marko Bilić, SIPA inspector, who took part in both the seizure and returning of the finance documents to the BiH Football Association, and therefore, based on these records, it cannot be established with certainty which particular document was the subject matter of both the seizure and returning.

Furthermore, it ensues from the testimony of the finance expert witness Kerima Prašljivić, who testified twice on this subject matter, that she was taking from Miodrag Kureš, as a representative of the BiH Football Association, the finance documents successively and without prior Order for the seizure of items, and that this voluntary handover in the end proved to be unsustainable, because the BiH Football Association did not provide the requested documentation, not even a year later after they were told on several occasions to deliver on what had been asked from them. Because of that, inter alia, the Court of BiH ordered the temporary seizure of the finance documents from the BiH Football Association.

Exhibits of the defense, tendered into the case file under numbers XXVI – Review of the transactions made via cash office for the time period from 2001 until 30 September 2006, made based on the information from the Finding of the Prosecutor’s Office – appointed expert witness, Exhibit of the defense, number XXXIII – Decision of the Executive Committee of the BiH Football Association regarding the adoption of the Report on the economic situation in the BiH Football Association as on 30 June 2008 with a proposition of measures until 2011, Exhibit of the defense, number XXXIV – Contracts on short-term loans approved to BiH Football Association, concluded with banks from 2002 until 2006, according to the Court, are not relevant for the clarification of decisive facts in this case, and since their irrelevance is seen from the very headings and time when they were made, which is very much beyond the time referenced in the Indictment, there is no need to give further reasoning.

Having analyzed all the evidence that has been adduced, especially bearing in mind the authenticity of contradictory evidence, the Court found proved that the accused as co- perpetrators are criminally responsible, and that their actions, referred to in Count II, sub- counts from 4) through 20) contain all essential elements of the continued criminal offence of Abuse of Office or Official Authority in violation of Article 383 (3) in conjunction with paragraph 1 of the CC FBiH, and all in conjunction with Articles 29 and 54 of the CC BiH.

Regarding the criminal responsibility of the accused, the Court found that all incriminated actions were committed with a direct intent, as the highest degree of guilt, by having previously provided conditions for the perpetration of these criminal offences, and by abusing the official position and authority, which they had according to the Statute of the BiH Football Association. This, first of all, refers to the manner in which the cashier’s activities were performed and to the disposal of the money in general. The accused, by having acted together, took the control over all money transactions, where the second- accused Miodrag Kureš performed at the same time both the duties of a cashier and of the person who according to the law is obliged to supervise the cashier, that is, the head of finances, and all of this with full approval and complicity of the first-accused Munib Ušanović as the person responsible for the legality of business in the BiH Football Association.

141 Furthermore, the Court found that, as a consequence of the situation thus created, by abusing the situation and by abusing their authority and powers, the accused persons, having acted together for a longer period of time, from 2001 until 2006, committed numerous criminal actions detrimental to the Football Association of BiH, which actions by their legal nature represent a continued criminal offence under Article 54 of the CC BiH.

It indisputably ensues from all incriminated actions, which have been corroborated by many pieces of evidence during the proceedings, that they were committed by both accused, and that they can be classified as co-perpetration, as the most complete form of co-perpetration, pursuant to Article 19 of the Criminal Code of Bosnia and Herzegovina.

Bearing in mind the aforementioned, the Court finds that all criminal offences were perpetrated by both accused, and since no ground was found for a different assessment of individual contribution and degree of criminal responsibility between the accused, therefore there was no need to make any difference when deciding on the type and duration of the criminal sanction.

The Court, when deciding on the type and duration of the criminal sanction, stayed within the prison sentence range prescribed by the Criminal Code.

For the criminal offence of Tax Evasion, under Article 210 (2) in conjunction with paragraph (1) and Article 29 of the CC BiH, the Court sentenced the accused to one year of imprisonment, and for the continued criminal offence of Tax Evasion, under Article 273 (3) of the CC FBiH, in conjunction with Article 29 and 54 of the CC BiH, to the prison sentence of two years, bearing in mind the gravity of the criminal offence, the intensity and long duration of the criminal activities of the accused, and the amounts of the tax evaded as the qualifying elements of the criminal offence, all of which resulted in different punishments.

For the continued criminal offence of Abuse of Office or Official Authority, in violation of Article 383 (3) in conjunction with paragraph (1) of the CC FBiH, all in conjunction with Article 29 and 54 of the CC BiH, the accused were sentenced to three years of imprisonment, which sentence, according to the Trial Panel, is appropriate if one bears in mind the gravity of the offence, and which sentence can completely satisfy the purpose of punishment. The persistence and number of the committed criminal actions perpetrated over a longer period of time, then the damage made to the reputation of the BiH Football Association and to the status of the national team of BiH in the European and world football associations, were all considered as aggravating circumstances on part of the accused, whereas the Court found as mitigating the fact that those are relatively elderly persons who had never been criminally punished before.

The Court imposed a compound prison sentence of 5 years on each of the accused for the criminal offences they committed, bearing in mind the purpose of the punishment, finding that it is in accordance with the general rules on punishments for the criminal offences in concurrence, bearing in mind all the circumstances which make a punishment more severe or more lenient. Individual punishments are meted out within the range of the punishments prescribed for those offences, whereas a compound punishment is higher than each of the individual punishments, but it may not be as high as the sum of all individual punishments.

142 The Court finds that the imposed compound prison punishment fits the degree of criminal responsibility of the accused and the degree of danger to the protected object, and that it as such completely satisfies the objectives of both general and specific prevention.

Besides the prison sentence, and with respect to the accused, the Court imposed the security measure of prohibition to carry out the activities or duties for five years, finding it necessary so as to remove any possibility that the accused might commit other criminal offences in the future by abusing official authorities related to the disposal and management of assets, especially bearing in mind the circumstance that the accused were perpetrating the criminal offences with a marked persistence and over a long period of time.

The material gain acquired by the perpetration of the continued criminal offence of Abuse of Office or Official Authority, specified under Count II from 4 through 20 of the operative part, was confiscated from the accused, in the total amount of KM 248,147.00 and EUR 42,110.00, pursuant to Articles 110 and 111 of the CC BiH and in accordance with the principle that no one can retain material gain acquired by the perpetration of a criminal offence. The accused are obliged to fulfill the imposed obligation together, since it is not possible to determine individual amounts of money each of the accused took.

Bearing in mind that they were found guilty, the accused are, pursuant to Article 188 (1) of the CPC BiH, obliged to reimburse the costs of the criminal proceedings. Bearing in mind the long duration and complexity of the criminal proceedings, in which three expert witnesses and many other witnesses testified, the Court, when reaching the Verdict, did not know all and precise costs. Therefore, the amount of the costs of the criminal proceedings shall be determined in a special decision, after the Court has obtained the necessary information.

ACQUITTING PART OF THE VERDICT

Regarding the acquitting part of the Verdict under Count I, sub-count C) and D), which refer to the perpetration of the continued criminal offence of Tax Evasion in violation of Article 273 (3) in conjunction with paragraph (1) of the CC FBiH, all in conjunction with Article 29 and 54 of the CC BiH, the Court did not find that the Prosecutor’s Office proved beyond any reasonable doubt the criminal responsibility of the accused, or the existence of the criminal offence itself.

Count I – C)

Under Count I – C) of the Indictment, Munib Ušanović and Miodrag Kureš are charged with having committed the continued criminal offence of Tax Evasion in violation of Article 273 (3) in conjunction with paragraph (1) of the CC FBiH, all in conjunction with Article 29 and 54 of the CC BiH, in the manner that, in the time period between 1 January 2001 and 30 September 2006, with the intention to have the Football Association of Bosnia and Herzegovina evade the payment of taxes prescribed by the Law on Wage Tax, they paid out the salaries and approved payments of bonuses and premiums to professional athletes,

143 then the payments based on temporary service contracts, temporary and occasional jobs, and other additional payments, as well as the payments earmarked for the aid during religious and new-year holidays, in contravention of Article 19, paragraph 1, item a) and Article 20, paragraph 2 of the same Law, and the Book of Rules on the method of calculating and paying the wage tax (Official Gazette of FBiH No. 56/00 and 37/02), the provisions of which prescribe that the wage tax is calculated and paid for the listed receipts on the day the payments are made (Article 19, paragraph 1, item a) of the same Law), and that for each payment the payer is obliged to make a specification on the payment of money and the calculated tax and to submit it, along with the proof of payment, to the relevant Tax Authority office of the Federation of BiH on the same day and no later than the next day after the payment is made, and therefore:

1. In 2001, they evaded paying the tax for individually listed payments, totaling KM 77, 282.15

2. In 2002, they evaded paying the tax for individually listed payments, totaling KM 67,041.70

3. In 2003, they evaded paying the tax for individually listed payments, totaling KM 306,485.35

4. In 2004, they evaded paying the tax for individually listed payments, totaling KM 198,893.52

5. In 2005, they evaded paying the tax for individually listed payments, totaling KM 234,817.85

6. In the time period from 1 January until 30 September 2006, they evaded paying the tax for individually listed payments, totaling KM 65, 999.00, and so they damaged the budget of the Federation of BiH for all of the aforementioned amounts, calculated for each year, after which, and with the same intention, in contravention of Articles 4 and 28 of the Law on Accounting (Official Gazette of the Federation of BiH, No. 2/95), they did not calculate, show and record the evaded taxes in their annual financial statements for the years 2001, 2002, 2003, 2004, 2005 and 2006, nor did they inform the relevant tax authority about these liabilities, thereby they provided false information on the facts which are important for the calculation of the amount of the listed taxes.

Count I – D)

Under this Count of the Indictment, the accused Munib Ušanović and Miodrag Kureš are charged with having committed the continued criminal offence of Tax Evasion in violation of Article 273 (3) in conjunction with paragraph (1) of the CC FBiH, all in conjunction with Articles 29 and 54 of the CC BiH, in the manner that they, having had the intention to have the Football Association of BiH evade the payment of taxes and contributions for the time period between 1 January 2001 and 30 September 2006, did not calculate, show, report, and pay contributions for pension and disability insurance, contributions for health insurance, unemployment contributions and the disaster and calamity tax for the payments made and

144 listed under Count C), in contravention of Articles 10 and 11 of the Law on Salary Contributions and the Instructions on the manner of calculation and payment of contributions (Official Gazette of FBiH, No. 37/98, 49/98, 55/00, 57/00 and 2/01), and Article 180 of the Law on the Protection and Rescue of People and Material Goods from Natural and Other Disasters (Official Gazette of FBiH, No. 39/03) and Items 2 and 3 of the Instructions on the manner of calculation and payment of the special tax for protection from natural and other disasters (Official Gazette of FBiH, No. 44/04), nor did they report the listed taxes and contributions to the relevant authorities, and by doing so:

1. In 2001, they evaded paying contributions under paragraphs a), b) and c), in the total amount of KM 103,738.90

2. In 2002, they evaded paying contributions under paragraphs a), b) and c), in the total amount of KM 153,098.17

3. In 2003, they evaded paying contributions and taxed under paragraphs a), b), c) and d), in the total amount of KM 254,656.23

4. In 2004, they evaded paying contributions and taxes under paragraphs a), b), c) and d), in the total amount of KM 161,958.43

5. In 2005, they evaded paying contributions and taxes under paragraphs a), b), c) and d), in the total amount of KM 152,214.66

6. In the period from 1 January until 30 September 2006, they evaded paying contributions and taxes under paragraph a), b), c) and d), in the total amount of KM 164,591.19.

The blanket provisions, which refer to these types of taxes and contributions, were the first thing that was taken into consideration when analyzing the evidence relevant to these counts of the Indictment.

The blanket provisions relevant to this Count of the Indictment are:

Pursuant to Article (3) of the Law on Amendments to the Law on Wage Tax (Official Gazette of FBiH, number 54/00), the newly added Article 20A reads: „Employer - payer of salary and other personal income, as well as physical persons under Article 1(1) (a) (b) and (c) of this Law, shall pay the wage tax to the municipality of the employee's place of residence“.

Pursuant to Article (2) of the same Law, the newly added paragraph 2 of Article 20 reads: „Legal entities or physical persons - payers of salary and other personal income, that is physical persons under Article 1(1)(a) (b) and (c) of this Law, shall prepare a specification on the calculation and payment of taxes and contributions on salary and other personal income, and submit it to the authorized branch office of the Federation Tax Administration, together with the evidence of tax payment on the same day, or, at the latest the day after the payment is made“.

145 Article (1) of the Law which amended the earlier Article 19 of the Law, in paragraph 1 reads: „Legal entity or physical person shall calculate and pay tax on wages and other personal income at the time of each payment of wages...“.

Pursuant to paragraph 1 a), the following obligation is set forth: „Tax on wages and other personal incomes of employees based on regular employment and extracurricular employment shall be calculated on the day of payment, and paid within seven days of the day of payment“.

These legal provisions refer to the persons employed with the payer of salary, and, as it is seen from the above quoted provisions, pursuant to the Law, the calculation of the tax on salary and other personal incomes and contributions cannot be reported with the Tax Administration without prior payment of the calculated taxes and contributions.

Pursuant to the quoted legal provisions, failure to pay the taxes and contributions is seen as an offence which carries a fine and calculation of interest rate of 0.2% per day for every day of delay, which is calculated by the authorized Tax Administration in accordance with Article 21 of the Law on Wage Tax.

When it comes to the so called “premiums”, which, in this specific case, were paid out to the football players of the BiH national team and members of the professional staff, such situation has not been precisely defined, but by analogy a logical solution is the application of Article 20 of the Law on Wage Tax, which reads that a taxpayer who earns his salary abroad is obliged to calculate and pay the wage tax under Article 10 of this Law within 7 days from the day on which they received the salary, provided that the tax has not been calculated or paid by the salary payer.

Regarding the calculation of salary contributions, Article (1) of the Law on Amendments to the Law on Contributions (Official Gazette of FBiH, number 54/00), amended Article 11, and so item b) now reads: „Physical persons who independently perform economic, professional or other activities as their sole or main occupation, as well as those who are employed by a non-resident of the Federation and other physical persons liable for contributions, are obliged to calculate and pay contributions on their salary by the 7th of each month for the previous month“.

It ensues from the most crucial legal provision here that a tax payer is a resident of the Federation of BiH, that is, a person who has a place of residence registered in the territory of the Federation of BiH.

When it comes to the Football Association of BiH, as it was stated by the defense, it is indisputable that more than 90% of the national team’s players have the place of residence and are professionally appointed in other European countries, outside BiH.

Furthermore, many employees of the BiH Football Association, members of the Executive Committee of the Football Association, Presidency of the Football Association, members of many commissions and authorities of the BiH Football Association, have their place of residence outside the territory of the Federation of Bosnia and Herzegovina.

146 This is generally a well-known fact and it is, inter alia, based on the organizational structure of the BiH Football Association, which includes football clubs from both entities and also representatives of football clubs and associations from the entire Bosnia and Herzegovina.

Having reviewed the Exhibit of the defense, labeled 0-VIII – Decision of the Executive Committee of the BiH Football Association on the selection of standing commissions, dated 22 July 2002, this Panel concluded that it undoubtedly ensues from the personnel composition of these bodies and authorities in the Football Association that a significant number of persons, who were on different grounds paid out salaries, remunerations, daily allowances, compensations and other payments, have the place of residence outside the territory of the Federation of BiH.

It is clear from the evidence of the defense that the BiH Football Association, regarding this unclear legal provision, asked for instruction from the Federal Ministry of Finance, and from Tax Administrations of the Federation of BiH and Republika Srpska, but none of these authorities provided answers to these requests.

It ensues from the Finding of the defense’s expert witness that the BiH Football Association, while calculating the salaries and remunerations, also calculated the liabilities on and from salaries, and recorded those liabilities in business books and presented them in the General Ledger, that is, a balance sheet, except the payments labeled as premiums for professional athletes, who have not been employed by the BiH Football Association. It ensues from the inspection of the documentation for separate months that there has been a calculation of salaries and corresponding liabilities, especially the calculation of taxes and contributions on and from salaries.

The Defense admits that these liabilities were not duly paid, even though a relevant calculation was made, but due to the categorical legal provisions such calculation could not have been submitted to the authorized tax office, since they would not accept it if there had not been a payment already made, which the BiH Football Association was not able to make regularly due to the lack of funds and other objective reasons. However, they pointed out that all these liabilities were booked as liabilities of the BiH Football Association on this ground, which can be seen from the records of annual balance sheets per different years, as well as from the payroll records, and from the bank statements on payments of one part of those liabilities.

Corroborating the argument of the defense that there was a calculation of all liabilities during the critical period is, inter alia, the record on inspection supervision of 1 November 2006, which included the entire critical period, and from which record it can be seen that the Football Association of BiH calculated all liabilities, except those for the payments which are treated as additional income and payments for gifts on occasions of religious and national holidays. This record also says that there were some payments made in the meantime.

It ensues from the arguments in the cited Record of the Tax Administration that those data are identical to the data acquired upon the calculation carried out by the BiH Football Association, as well as to the data from the General Ledger.

147 The defense counsel for the accused referred in his closing argument to the Finding of the finance expert, Dr. Abid Hodžić, putting forward the arguments and analysis of the evidence of the defense, from which, according to him, it undoubtedly ensues that the actions the accused committed do not contain the essential elements of the criminal offence of Tax Evasion under Article 272(2) of the CC FBiH, nor of any other criminal offence, that is, it ensues therefrom that the Prosecutor’s office did not prove the guilt of the accused. Not only was the decisive fact of non-reporting the tax and contributions from and on salary not proved by the Prosecutor’s Office, but a quite opposite conclusion ensues from the evidence of the defense. This refers to the bookkeeping ledgers of the Football Association, which were tendered as evidence into the case file, and from which it is clear that the Football Association carried out the calculations, recorded them as liabilities in their bookkeeping records, for the entire critical period from 2001 until 2006. The defense has put a special emphasis on the fact that the calculations of the tax and contributions from the bookkeeping ledgers of the BiH Football Association are identical to the calculations from the Finding of the expert witness for the Prosecutor’s Office, Kerima Prašljivić.

With that respect, the defense tendered into the case file the evidence labeled 0-I/1-3, 0-II/1- 4, 0-III/1-4, 0-IV/1-5, 0-V/1-5, 0-VI/1-5 I, with the sub-ledger records of the BiH Football Association of liabilities for contributions for Pension and Disability Insurance, health insurance and unemployed persons for the time period from 2001 until 2006.

The fact that the calculations of tax and contributions were performed on a regular basis is visible from the Auditor’s report carried out by an independent auditing agency, Poslovni informator d.o.o. Bijeljina for 2003, 2004, 2005 and 2006, which, by having taken the data from the bookkeeping office of the Football Association, established that there were calculations carried out and that the tax and contribution on salaries were all recorded in the bookkeeping records.

The aforementioned is clear from the following:

The Exhibit of the defense, number 0-XII/1-6 – Auditor’s report for the BiH Football Association, auditing agency called POSLOVNI INFORMATOR – REVIZIJA d.o.o. Bijeljina, for 2003, where in the balance sheet under liabilities stands the following: - under items 3, 4, 5, 6, 7, regarding contributions for the Pension and Disability Insurance, Health Insurance Institute, employment, wage tax, stated as current liabilities. - under item 8, withholding tax and contribution liabilities amounting to KM 25,200.00 - under item 9, liabilities for underpaid taxes and contributions in the amount of KM 14,396.14 Note: Health insurance liabilities rescheduled to be paid in 15 installments.

The Exhibit of the defense, number 0-XIII/1-6 – Auditor’s report for 2004: Liabilities in the balance sheet: - under items 3, 4, 5, 6, 7, regarding contributions for the Pension and Disability Insurance, Health Insurance Institute, employment, payroll tax, stated as current liabilities. - under item 8, withholding tax and contribution liabilities amounting to KM 92,340.25 - under item 9, liabilities for underpaid taxes and contributions in the amount of

148 KM 92,371.86 Note: Health insurance liabilities rescheduled to be paid in 36 installments.

The Exhibit of the defense, number 0-XIV/1-6 – Auditor’s report for 2005: Liabilities in the balance sheet: - under items 4, 5, 6, 7, 8, 9 regarding contributions for Pension and Disability Insurance, Health Insurance Institute, employment, payroll tax, stated as current liabilities. - under item 11, liabilities for protection from natural disasters 5% is KM 5,198.00 - under item 12, withholding tax and contribution liabilities in the amount of KM 25,200.00 - under item 13, liabilities for underpaid taxes and contributions in the amount of KM 241,745.86 Note: Health insurance liabilities rescheduled to be paid in 36 installments.

The Exhibit of the defense, number 0-XV/1-6 – Auditor’s report for 2006: Liabilities in the balance sheet: - under items 4, 5, 6, 7, 8, 9 regarding contributions for Pension and Disability Insurance, Health Insurance Institute, employment, payroll tax, stated as current liabilities. - under item 11, liabilities for protection from natural disasters 5% is KM 10,489.06 - under item 13, withholding tax and contribution liabilities in the amount of KM 25,200.00 - under item 14, liabilities for underpaid taxes and contributions in the amount of KM 453,906.36 Note: Health insurance liabilities rescheduled to be paid in 36 installments.

During the evidentiary procedure the defense did not present the Auditor’s reports for 2001 and 2002.

That the BiH Football Association did not evade the payment of taxes and contributions prescribed by tax laws is confirmed by the records on inspection carried out in the BiH Football Association by the Pension and Disability Insurance, Branch Office Stari Grad, dated 13 November 2003, regarding the calculation and payment of liabilities for contributions to Pension and Disability Insurance (Exhibit of the Defense 0-XVI and 0- XVII).

The same also ensues from the Records made by the BiH Football Association and the Health Insurance Institute of the Sarajevo Canton, dated 13 March 2002, 2 September 2004, 25 January 2006 and 13 February 2006, regarding the payment of contributions to health insurance and which undoubtedly confirm that the Football Association carried out the calculation of the liabilities for contributions, and the aforementioned Records regulated the issues regarding the payment of the arrears, which was finally specified in a contract on the manner of payment of calculated but unpaid contributions for health insurance, concluded on 16 September 2004.

This has been confirmed by reviewing the following evidence of the defense:

149 Exhibit of the defense 0-XVIII

Record made by an inspector of the Health Insurance Institute of the Sarajevo Canton, dated 13 March 2002, which recorded the control of the calculation of liabilities for health insurance contributions for the time period from 1 January 2000 until 28 February 2002, upon which it was found that the Football Association of BiH timely paid all the liabilities for health insurance.

Exhibit of the defense 0-XIX

Record made by an inspector of the Health Insurance Institute of the Sarajevo Canton, number 528/04, dated 2 September 2004, under which the audit of the calculation of liabilities for health insurance contributions was carried out for the time period from 1 May 2001 until 31 August 2004, upon which it was found that the Football Association of BiH did not pay the health insurance liabilities for the following months: - May, July, August, September, October and November 2001, in the total amount of KM 45,988.00 - Entire 2003, in the total amount of KM 104,827.00 - From February until August 2004 inclusive, in the total amount of KM 46,837.00

THE TOTAL DEBT OF THE FOOTBALL ASSOCIATION OF BIH FOR THE ABOVE REFERENCED PERIOD IS KM 197,652.00. The Record reads that the amounts of contributions were taken from the calculation of the tax payer – BiH Football Association.

Exhibit of the defense 0-XX

Contract of 16 September 2004, regarding the payment of the debt in installments as stated in the Record made by an inspector of the Health Insurance Institute of the Sarajevo Canton, number 528/04, dated 2 September 2004, in 15 installments, in the amount of KM 13,176.80 per month, the debt established by the referenced Record.

Exhibit of the defense 0-XXI

Record made by an inspector of the Health Insurance Institute of the Sarajevo Canton, number 37/06, dated 25 January 2006, under which an audit of the calculation of the liabilities for health insurance contributions was carried out for the time period from 1 May 2001 until 31 December 2005, whereupon it was found that the Football Association of BiH owes KM 52,707.00 for health insurance, but that they carried out the calculation for the time period from September 2004 until the end of 2005. It was established that the total amount of liabilities was KM 173,334.00.

Exhibit of the defense 0-XXII

Contract of 13 February 2006, regarding the payment of liabilities in installments, as stated in the Record made by an inspector of the Health Insurance Institute of the Sarajevo Canton, dated 25 January 2006, in 24 installments, in the amount of KM 7,222.25 per month, the debt defined in the above referenced Record.

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According to the defense, it ensues from the aforementioned that the Football Association of BiH, in the time period specified under the Indictment, carried out the calculation of taxes and contributions on and from salaries and recorded them both in the payroll lists and bookkeeping records and also in the annual balance sheets, but did not make the payments due to the lack of funds.

Bearing in mind that failure to pay tax is not an act of perpetration of the criminal offence of Tax Evasion, under Article 272 (2) in conjunction with paragraph (1) of the CC BiH, therefore this fact alone cannot be considered as decisive for the existence of the referenced criminal offence.

On the other hand, it is completely illogical that the obligations of paying taxes and contributions, which were set forth in the Record of the Federal Pension and Disability Insurance Institute on the control of the calculations and payment of contributions to the Pension and Disability Insurance Institute, in certain cases, by taking over the data from the calculation of the BiH Football Association, with defined obligation of the BiH Football Association to pay the debt in installments, should be treated as uncalculated and unreported by the BiH Football Association.

The Court, having analyzed the opposing evidence of the defense and prosecution, found that in order for the criminal offence of Tax Evasion to exist in the incriminated actions committed by the accused, it is essential to establish in which manner, when and how the Football Association provided the false information, that is, did not submit the required information and based on which evidence it can be concluded beyond any reasonable doubt that such actions were done with the objective to evade the payment of tax liabilities.

First of all, the Trial Panel in that respect analyzed the Findings of the finance expert witnesses for both the Prosecutor’s Office and Defense, by comparing them with all available documentary evidence and applying the relevant blanket provisions, upon which they found that both Findings are somewhat defficient, due to which it is not possible to accept them entirely, but instead their relevance and competence should be taken into consideration only partially and in segments.

It can be clearly seen in one part of the Finding of the finance expert for the prosecution, which deals with the tax liabilities of the BiH Football Association, that they are consistently stating several cumulative acts of perpetration of certain bookkeeping or finance operations which are regularly repeated, and those are the following terms: did not calculate, present and record, report or pay certain tax. Such approach of the finance expert does not have to be seen as wrong from the aspect of the finance and economy profession, but it cannot be uncritically transferred into the factual description of the Indictment as an act of perpetration of the criminal offence of Tax Evasion.

Thereby, the essential elements of this criminal offence are changed and expanded, which further results in inevitable mistakes in assessing the relevance and probative value of certain, especially of those opposing pieces of evidence.

151 Pursuant to Article 273 (2) in conjunction with paragraph (1) of the applicable CC FBiH the definition of the criminal offense of Tax Evasion reads: „Whoever, for himself or for another, evades the payment of amounts required under the legislation on taxes in the Federation or contributions to the pension scheme and health insurance prescribed in the Federation, by not submitting the required data or by submitting false data on the earned taxable income or on other facts which affect the determination of the amount of such obligations, and the amount of obligation whose payment is evaded exceeds KM 50.000“.

A similar definition can be found under Article 272 of the CC FBiH (Official Gazette of the Federation, number 43/98), which was in force until 1 August 2003, and which reads: „Whoever, with the intention that himself or someone else completely or partly, evades the payment of taxes, social insurance contributions and other prescribed contributions, furnishes false information on his/her legally acquired income, on the objects or other facts of relevance for the assessment of such dues, or whoever with the same intention in the case of a mandatory tax return, fails to state the legally acquired income or object or other facts relevant for the assessment of such dues, whereas the amount of the dues whose payment is evaded exceeds KM 1,000.00“ (in paragraph (1)), that is, KM 5,000 (in paragraph (2)) of this Article.

It clearly ensues from the above quoted provisions that the act of perpetration of the criminal offence was defined alternatively by two modes: as non-reporting, that is, not submitting the required data and, second, as submitting false information on tax liabilities.

Therefore, the factual substrate of the Indictment is, under all counts which pertain to Tax Evasion, unnecessarily burdened with the acts that are not elements of this criminal offence.

The specificity of these kinds of taxes and contributions lies in the fact that, pursuant to the legal solutions from the above quoted provisions of the Wage Tax Law and Law on Contributions, and the accompanying instructions, it is not possible to report this tax liability without paying it previously. This decisive fact ensues from the legal and other regulations, and it is, as a practice without exceptions, confirmed by the witness testimonies and the testimonies of both finance expert witnesses.

According to the Court, due to these reasons, it was not possible to establish the commitment of the criminal offence of Tax Evasion, which refers to the tax evasion and contributions on and from salary, based solely on the existence of an obvious fact that those taxes and contributions were not paid.

In fact, in order to prove that there existed the intention of the accused to evade the payment of taxes and contributions, besides this fact, it was necessary to prove that there was no calculation of taxes and contributions carried out and that these liabilities were not recorded in the bookkeeping records nor presented in the annual balance sheets and other financial documents.

The defense was right when they pointed to this fact and adduced many pieces of evidence which corroborate the fact that there was a calculation of tax on and from salary made, that it was recorded in the ledgers and sub-ledgers, and that it was presented as unpaid liability in the annual balance sheet, whereas there was no intention of evading the payment of these

152 liabilities, which was proved by numerous audits of these taxes and contributions carried out by the Tax Administration, Pension and Disability Insurance Fund, Health Insurance Institute, and auditor’s reports by an independent auditing agency, which were adopted at the Assembly of the BiH Football Association.

Furthermore, the Court found as proved the fact that the tax and contribution calculations from the Football Association records were occasionally taken from the auditing authorities who, in their records, on several occasions established that there was a calculation and recording of the taxes and contributions from and on salaries made in the Football Association of BiH, but that it was not paid on a regular basis.

Due to the above said, a contract was concluded between the BiH Football Association and Tax Administration of FBiH, which specified the manner of successive payment and the payment of obligations in installments regarding the tax owed by the BiH Football Association.

Regarding the payment of taxes and contributions on additional income, premiums to professional football players, remunerations for service contracts and other payments, the Court found established that the payment of these obligations, pursuant to blanket provisions, is determined by the place of residence of the receivers of those remunerations, as it was stated in the Finding of the defense’s finance expert, and which position regarding Count I-C) and D) has been accepted by this Trial Panel as well. This area has obviously not been properly defined, which provokes ambiguities and legal uncertainties with tax payers, and it is indicative that neither the Tax Administration nor the competent Ministry of Finances has a clear and precise position as to how to deal with the calculation, reporting and paying of taxes and contributions when it comes to the persons whose place of residence is outside the territory of the Federation of BiH, or abroad, as is the case with the BiH Football Association.

Based on the aforementioned evidence and the finally established state of facts, the Court found that there is not enough evidence to prove the guilt of the accused, as well as that the actions charged against them do not contain all elements of the continued criminal offence of Tax Evasion under Article 273 (3) in conjunction with paragraph (1) of the CC FBiH, all in conjunction with Articles 29 and 54 of the CC BiH, and therefore the Court, pursuant to Article 284 c) of the CPC BiH, with application of the in dubio pro reo principle under Article 3 of the CPC BiH, acquitted them of all charges regarding these actions.

Count II Sub-counts 1, 2 and 3

Under Count II of the Indictment, Munib Ušanović and Miodrag Kureš are charged with having committed the continued criminal offence of Abuse of Office or Official Authority in violation of Article 358 (3) in conjunction with paragraph 1 of the CC FBiH, all in conjunction with Article 29 and 54 of the CC BiH, according to which Munib Ušanović, while performing the duties of a general secretary, and Miodrag Kureš the duties of the secretary for finances and marketing in the Football Association of Bosnia and Herzegovina, by abusing their official positions and not performing their official duties,

153 with the intention to gain for themselves and other persons known to them illegal property gain, having been aware that the accounting operations in the BiH Football Association were not being done in accordance with the prescribed procedures, inter alia, from the cash office in the BiH Football Association, without a valid basis and documentation, took and appropriated cash as follows:

1. On 5 April 2001, the amount of KM 50,000.00, and in order to conceal it, they made a payment order for the specified amount No. 120, dated 5 April 2001, on which they wrote the words “cash withdrawn – premiums” and which was signed by the suspect Ušanović in the box marked as “Approved by”, as well as the Payment Order No. 398 dated 5 April 2001 which was not signed in the boxes marked as „Ordered by“, „Controlled by“, „Approved by“, „Cash box“, „Booked“ and „Received by“, following which the suspect Kureš made the cash report No. 31 for the time period from 4 April to 5 April 2001 and then signed it in the box „Controlled by“, without valid documentation.

2. On 11 May 2001 the amount of KM 39,200.00, and in order to conceal this, the suspect Kureš made the cash report No. 42 dated May 11, 2001, which was not signed in the boxes „Controlled by“, and „Cashier“, without a relevant payment order and other valid documentation, as well as the book entry No. 102/040, which was signed and certified by the suspect Kureš.

3. On 26 November 2001, the amount of KM 29,000.00, and in order to conceal it they composed a payment order, No. 322 dated 26 November 2001, specifying the same amount on which the suspect Ušanović signed the box „Approved by“ while the suspect Kureš signed the box „Received by“, and the cash report covering the period from 22 November to 26 November 2001 which showed under No. 23 that the payment was made on the basis of the payment order No. 1531, and this report was composed by the suspect Kureš who signed it in the box “Controlled by”, as well as the book entry No. 102/103.

During the evidentiary procedure in which the defense for the accused adduced their evidence, they presented to the Court the Exhibit labeled as 0-XXIX, which contains two original lists of players and professional staff with signatures, confirming the receipt of KM 27,500 and 22,500, which is in total KM 50,000, then there was also the Exhibit of the defense labeled as 0-XXX – List of players and professional staff with signatures confirming the receipt of KM 39,200 in total, and Exhibit of the defense 0-XXXI – List of players and professional staff with signatures confirming the receipt of total KM 29,000, all with decisions of the competent authorities of the Football Association of BiH regarding the grounds for the payments and their amounts.

The referenced documentary pieces of evidence refer to sub-counts 1, 2 and 3, and the Court assessed them as authentic and relevant.

The authenticity of the lists and signatures confirming the receipt of money has been additionally corroborated by the testimonies of witnesses who testified at the main trial and who, with no exceptions, confirmed that those are their signatures, with which they confirmed that they had received the indicated amount of money.

154 Arguments of the defense presented during the evidentiary procedure and closing arguments, saying that the finance expert Kerima Prašljivić tampered with the evidence and that she by mistake returned the lists with signatures confirming the receipt of money, the Court found tendentious and without basis in any of the evidence presented at the main trial. A detailed analysis of the evidence regarding the procedure of seizure and returning of the finance documents has been given in the reasoning of the acquitting part of the Verdict.

Regarding such state of facts, the Trial Panel found that the decisive fact of the alleged lack of evidence as to who received the money and appropriation by the accused of the money specified under sub-counts 1, 2 and 3, as the allegation made by the prosecution, not only was not proved, but it was entirely invalidated and compromised by the rebutting evidence of the defense.

Having in mind that the aforementioned actions of the accused do not contain the elements of the criminal offence of Abuse of Office or Official Authority under Article 358 (3) in conjunction with paragraph (1) of the CC FBiH, nor any other criminal offence, the Court, with respect to Count II, sub-counts 1, 2 and 3 of the Indictment, acquitted them of the charges pursuant to Article 284 c) of the CPC BiH.

Count III

Under this Count, the accused were charged with having committed the continued criminal offence of Abuse of Office or Official Authority under Article 383 (3) in conjunction with paragraph (1) of the CC FBiH, all in conjunction with Articles 29 and 54 of the CC BiH, in a way that they, while preparing the annual balance sheets of the Football Association of BiH for 2001 and 2002 and submitting them to the relevant Tax Authority, while performing the duties listed under Count I, by abusing their official duties and by failing to perform their official duties, the accused Munib Ušanović and Miodrag Kureš, with the intention to obtain illegal property gain for other persons known to them, for whom the ledger and sub-ledger records in 2001 and 2002 showed the claims for unreturned travel and other advance payments, and they did not present those claims in the annual balance sheets for 2001 and 2002, although the advance payments were not justified or paid back, and they reduced these claims to “zero”, whereby:

1. Claims for non-returned travel allowances in 2001, which were shown for a larger number of persons in the ledger and sub-ledger records in the total amount of KM 37,030.00, were not shown on the annual balance sheet for 2001, even though they knew that these claims were not justified or returned and thereby they obtained gain for these persons in the amount mentioned above and damaged the Football Association of BiH for the same amount, and

2. Claims for non-returned travel allowances in 2002, which were shown for a larger number of persons in the ledger and sub-ledger records in the total amount of KM 68,983.00, were not shown on the year-end balance sheet for 2002 even though they knew that these claims were not justified or returned and thereby they obtained gain for these persons in the amount mentioned above and damaged the Football Association of BiH for the same amount.

155 Having analyzed the evidence pertaining to this Count of the Indictment, the Trial Panel found that the Finding of the finance expert of the Prosecutor’s Office of BiH shows a tabular review of names of 19 persons for unjustified daily allowances in 2001 and 20 persons in 2002, with a conclusion that the comparison of the receipt No.12200 with the gross balance, ledger and sub-ledger records for the same receipt and balance sheet showed that there are different data, and that all were signed and certified with a stamp by Miodrag Kureš.

In his Finding, the finance expert for Defense, with respect to this Count of the Indictment, pointed out that it was incorrect that in the end of 2001 there were unreturned advance payments recorded, in the amount of KM 37,030.00, presented in the ledger and sub-ledger records, but that that they were recorded as unjustified, but previously received advance payments by the listed persons at the end of 2001 in the total amount of KM 99,707.49. This also applies to 2002, where the total amount is KM 68,983.24.

The Trial Panel found, by comparing the state of facts under sub-count 1 of the Indictment and part of the Finding of the expert for the Prosecution, that this comment of the expert witness for the defense is well-founded. What was left unclear is why the Prosecution under this sub-count stated the amount of KM 37,030.00 as a balance of paid but unjustified advance payments.

The expert for the defense further stated that the unjustified advance payments were paid in 2005 and 2006, which can be seen from sub-ledger records for persons who did not justify the aforementioned payments. Furthermore, the expert witness pointed out that he inspected the book of issued travel orders, which is labeled Evidencija izdatih putnih naloga /Records on issued travel orders/ for every year and found that the records show every payment of travel expenses accompanied by relevant payment documents.

Finally, this expert witness emphasized that the unjustified and non-carried forward advance payments did not have any influence on the disclosure of financial results of the BiH Football Association for the years in which they were paid out, as well as later, because, according to the Law, they cannot be recorded as costs, but their payment is charged against the receiver of the money in his/her personal account, until he/she justifies every advance payment he/she received. Upon returning the advance amount the advance is closed, and the costs incurred on the trip are recorded as costs upon their calculation and upon returning from a business trip.

The Court, before they began analyzing the conflicting evidence, compared the factual substrate of Count 3 of the Indictment with the definition of the criminal offence of Abuse of Office or Official Authority under Article 383 (3) in conjunction with paragraph (1) of the CC FBiH, and verified whether the factual description can be included under the referenced legal incrimination.

Bearing in mind the legal principle of nullum crimen sine lege certa, the Trial Panel noticed certain deficiencies and ambiguities in such factual description of Count III of the Indictment.

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Both of the accused, as co-perpetrators, were charged with having committed the actions that basically come down to the allegations that they did not present the claims for unreturned travel and other allowances listed in ledger and sub-ledger records in the annual balance sheets for 2001 and 2002, even though the advance payments were not justified or returned, and they reduced these claims to zero….

First of all, a question arises as to why would the non-recording of unreturned advance payments in the annual balance sheets per se represent, that is, have for a consequence the obtaining of a property gain for others, which is a sine qua non for the existence of the offence for the specific incrimination.

Also, how can it be that such a described action, without specifying the names of individual persons and amounts of unjustified advance payments for business trips, which uses the term “a larger number of persons” and a sum of all unjustified advance payments for one calendar year, can ever sustain a logical verification of the existence of another essential element of this criminal offence – intent to obtain gain to others.

Upon the analysis of the evidence of the Prosecutor’s Office and within the context of other evidence presented by the defense, according to the Court, it ensues therefrom that the fact of non-presenting this item in the annual balance sheet does not have for a consequence a lack of obligation to justify or return the advance payments given for business trips, nor the capacity or importance of a decisive fact which constitutes an essential element of this criminal offence.

The Prosecutor’s Office, which carries the burden of proof, did not provide any evidence whatsoever which would confirm that the obligation of justification or returning the advance payments by the incriminated action of the accused definitely ceased to exist, that is, based on other finance documents, for example ledger and sub-ledger records, records of travel orders and other documents, it is no longer possible to track this obligation nor to charge it against anyone, that is, record them as debts of the persons who did not justify the advance payments, as well as the fact that a gain was obtained in this manner for other persons.

A special issue, which, according to the Court, represents an additional difficulty in proving the decisive fact of obtaining the gain and especially the amount which was acquired, is a structural specificity of advance payments as allowances for business trips.

It is a common knowledge that they consist of the reimbursement of per diems, travel costs, accommodation costs and other justified costs, where the right to per diems is understood by the very fact that a trip has been taken.

None of the evidence of the Prosecution showed to what exactly the unjustified advance payments refer to and what is understood under this omission – either the business trips that were not carried out and for which advance payments were received, or no proofs of travel costs, accommodation cost and other cost were submitted.

157 By having inspected the Exhibit of the defense, labeled 0-VII – Decision of the Executive Committee of the BiH Football Association on daily allowances, travel costs and other reimbursements, dated 21 June 2002 and the Exhibit of the defense labeled 0-IX – Decision of the Executive Committee of BiH Football Association on daily allowances, travel costs and other reimbursements, dated 29 December 2005, it was established how, in which amounts and in which manner one acquires the right to these reimbursements. These Decisions, inter alia, define the right to collect travel costs by using one’s own car, in the manner that the mileage is calculated by multiplying it with a certain percentage of the price of one liter of fuel. This reimbursement is given to persons who carry out a business trip with the previously set and arranged mileage, depending on the distance from the person’s place of residence to the business trip destination.

The occurrence of a forbidden consequence – obtaining gain for others as a result of the accused’s actions, is a decisive fact for the existence of the criminal offence and proving of the particular incrimination, which, according to the Trial Panel, the Prosecution did not prove beyond any reasonable doubt.

Other evidence of the prosecution and defense, which was not particularly analyzed, is not so important and does not have such probative value as to alter the conclusion of the Court, which is based on the evidence relevant to the determination of the decisive facts.

Bearing in mind all the deficiencies in both the description of facts under Count III of the Indictment and in the lack of evidence for the arguments, which, by their legal nature, represent essential elements of the criminal offence the accused were charged with, the Court found that the Prosecutor’s Office did not prove beyond any reasonable doubt that the acts of the accused contain all essential elements of the criminal offence of Abuse of Office or Official Authority under Article 383 (3) in conjunction with paragraph (1) of the CC FBiH, all in conjunction with Articles 29 and 54 of the CC BiH, nor did they prove the existence of the criminal responsibility of the accused.

Therefore, the Court, with regard to Count III of the Indictment, acquitted them of the charges, pursuant to Article 284 c) of the CPC BiH, with the application of the in dubio pro reo principle under Article 3 of the CPC BiH.

Pursuant to Article 189 (1) of the CPC BiH, the costs of the criminal proceedings, under Article 185 (2) from a) through f), as well as the necessary expenditures and remunerations to the defense counsel, in the part in which the accused are acquitted of the charges, shall be paid from the Court’s Budget.

RECORD-TAKER: PRESIDENT OF THE PANEL Denis Podžić JUDGE /signature affixed/ Esad Fejzagić /signature and stamp affixed/

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INSTRUCTION ON LEGAL REMEDY: This Verdict can be appealed with the Panel of the Appellate Division of the Court of BiH within 15 (fifteen) days of the receipt hereof.

We hereby certify that this document is a true translation of the original written in Bosnian / Croatian / Serbian language.

Sarajevo, 29 December 2010

Drago Franjić, Certified Court Interpreter for the English language

Ardijan Adžanela, Certified Court Interpreter for the English language

Lejla H. Muhamedović, Certified Court Interpreter for the English language

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