Regulatory Alerts2026-01-01
Decision on Chart of Accounts for Credit Institutions
The Council of the Central Bank of Montenegro issued this Decision to regulate the contents of the Chart of Accounts for credit institutions. It mandates that credit institutions report their financial positions and operational results using the specific account groups and subgroups detailed in the document's annex. The regulation defines the scope and accounting treatment for various asset categories, including cash, loans, securities, and fixed assets, in compliance with international financial reporting standards.
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