Regulatory Alerts2019-03-11
Decision on the Chart of Accounts and Contents of Accounts for Banks
The Governor of the National Bank of Serbia issued this Decision to establish the mandatory Chart of Accounts and specific account contents for banks in Serbia. The regulation prohibits banks from introducing unauthorized three-digit accounts and requires detailed analytical breakdowns for financial instruments to ensure accurate financial reporting. It defines precise recording rules for assets, liabilities, and income across various categories including cash, loans, securities, and investments in both dinars and foreign currency.
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