Regulatory Alerts2024-01-03
Decision on Temporary Measure Regarding the Calculation of Bank Capital
The Executive Board of the National Bank of Serbia issued this Decision to allow banks to temporarily exclude specific unrealized gains or losses on Serbian government debt from their Common Equity Tier 1 capital calculations. Banks must apply a deduction factor to these IFRS 9 fair value adjustments and submit specific quarterly reports to the regulator by the 20th of the following month. This temporary measure, which applies until 31 December 2024, requires prior notification to the National Bank of Serbia and aims to mitigate capital volatility in the current international financial market.
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