Among the fatalities were 63,687 Muslims (67.87 per cent of all victims), 24,216 Serbs (25.81 per cent) and 5,057 Croats (5.39 per cent).
Civilian fatalities included 30,514 Muslims, 2,076 Croats and 1,978 Serbs, while fatalities among soldiers included 30,173 Muslims, 21,399 Serbs and 2,619 Croats.
Several thousand victims have not been broken down by ethnic or status category.
Tokaca said the research was carried out according to the latest scientific methods and was based on data from all available domestic and foreign sources, thus eliminating previously stated figures of 300,000 fatalities, which he added had been used for political purposes.
Tokaca said the research, carried out over a four-year period, was completely ignored by state bodies and was financed by the Norwegian government.
He added the research would be completed over the next three and a half months, after which all files, including victims' photographs and detailed information, would be made available to the public on the Internet, as well as to judicial bodies for use in war crimes trials.
"We estimate the final number of victims will not exceed 102,000... Establishing the truth today is a precondition for a future without war conflicts," said Tokaca.