Regulatory Alerts2024-01-04
Decision on the Content and Layout of Financial Statement Forms for Insurance Undertakings
The Governor of the National Bank of Serbia issued this Decision to establish the mandatory content and layout of financial statement forms for insurance undertakings in Serbia. It prescribes specific reporting requirements for the Balance Sheet, Profit and Loss Account, Other Comprehensive Income, and Cash Flow Statement, including detailed item classifications and ADP codes. The regulation also mandates submission procedures to the Serbian Business Registers Agency and the National Bank of Serbia, with specific provisions for entities undergoing mergers, liquidations, or consolidations.
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