2025-07-18

Decision on Detailed Requirements and Manner of Independent Valuation of Assets and Liabilities of a Bank Before and After Bank Resolution

The Executive Board of the National Bank of Serbia issued this Decision to establish detailed requirements and procedures for the independent valuation of bank assets and liabilities before and after resolution. It defines the independence criteria for appointed valuers, mandates specific methodologies for pre-resolution and post-resolution valuations, and outlines the necessary content for valuation reports. The regulation ensures that losses are fully recognized and determines whether shareholders and creditors would fare better in resolution versus bankruptcy.

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Serbia

National Bank of Serbia

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