Regulatory Alerts2019-01-09
Decision on Forms and Content of Items in Financial Statement Forms to Be Completed by Banks
The Governor of the National Bank of Serbia issued this Decision to prescribe the specific financial statement forms and item contents that banks must complete. It mandates the use of standardized Balance Sheet, Income Statement, and other reports, detailing precise data entry requirements for assets, liabilities, and equity items. The regulation further specifies reporting protocols for consolidated entities, mergers, and special status changes while aligning disclosures with International Accounting Standards.
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