Regulatory Alerts2020-11-02
Decision on the Content and Layout of Forms of Financial Statements of Voluntary Pension Fund Management Companies
The Governor of the National Bank of Serbia issued this Decision to establish the mandatory content, format, and specific accounting requirements for the financial statements of voluntary pension fund management companies. The regulation prescribes detailed structures for the Balance Sheet, Income Statement, Statement of Other Comprehensive Income, Cash Flow Statement, and Statement of Changes in Equity, while also defining the necessary disclosures for notes to the financial statements. This Decision repeals previous regulations and applies to financial statements compiled as of 31 December 2020, coming into effect eight days after its publication in the Official Gazette.
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