Regulatory Alerts2015-12-16
Decision on the Content and Layout of Financial Statement Forms for Insurance Undertakings
The Governor of the National Bank of Serbia issues this Decision to mandate the specific content, layout, and reporting requirements for financial statements of insurance undertakings in Serbia. The regulation prescribes detailed formats for the Balance Sheet, Profit and Loss Account, Other Comprehensive Income, and Cash Flow Statement, including specific ADP codes and column structures for data entry. It further outlines submission obligations to the Serbian Business Registers Agency and the National Bank of Serbia, with special provisions for entities undergoing mergers, liquidations, or consolidations.
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