Regulatory Alerts2015-03-06
Decision on the Content and Layout of Forms of Financial Statements of Voluntary Pension Fund Management Companies
The Governor of the National Bank of Serbia issued this Decision to prescribe the mandatory content and layout of financial statement forms for voluntary pension fund management companies. The regulation defines specific requirements for the Balance Sheet, Income Statement, Statement of Other Comprehensive Income, Cash Flow Statement, and Statement of Changes in Equity, including detailed account structures and note disclosures. It mandates that amounts be expressed in thousands of dinars, applies to financial statements compiled as of 31 December 2014, and repeals the previous 2011 Decision on this matter.
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