2017-11-28
The Executive Board of the National Bank of Serbia issued these guidelines to detail the implementation of specific capital adequacy provisions for banks. The document defines direct and indirect funding of capital instruments, sets conditions for Common Equity Tier 1 dividend distributions, and establishes methods for calculating projected dividend liabilities and specific capital deductibles. It further specifies requirements for covered bond correspondence, significant investment thresholds, and the treatment of direct, indirect, and synthetic holdings in financial sector entities.