Regulatory Alerts2025-09-25
Decision on the Content and Form of Financial Statements of the Bank Resolution Fund
The Executive Board of the National Bank of Serbia issued this Decision to establish the mandatory content, form, and Chart of Accounts for the Bank Resolution Fund's financial statements. It requires the Fund to maintain separate business books and prepare annual financial statements in accordance with International Financial Reporting Standards, with specific instructions for Balance Sheet, Income Statement, and Cash Flow Statement preparation. The regulation further mandates detailed notes regarding accounting policies and investment rules, and stipulates that the National Bank of Serbia must publish the audited financial statements on its website by June 30 of the following year.
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