Regulatory Alerts2025-08-20
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 forms, detailing precise data entry rules, account mappings, and reporting requirements for consolidated and special status changes. The regulation further defines the exact content for every line item across asset, liability, equity, and income categories to ensure uniform financial reporting.
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