Regulatory Alerts2020-08-26
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 prescribes the structure for recording cash, gold, receivables, and lending activities in both dinars and foreign currency, ensuring alignment with IFRS 9 standards. It strictly prohibits banks from introducing unauthorized three-digit accounts while allowing further breakdowns into analytical accounts to meet detailed reporting requirements.
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