Regulatory Alerts2015-08-24
Decision on the Content and Layout of Forms of Financial Statements of Voluntary Pension Funds
The Governor of the National Bank of Serbia issued this Decision to prescribe the mandatory content and layout of financial statement forms for voluntary pension funds. It mandates that management companies prepare specific Balance Sheet, Income Statement, Cash Flow, and Statement of Changes in Net Assets forms, with all amounts expressed in thousands of dinars. The regulation also details required notes to financial statements, including accounting policies and risk management descriptions, and repeals the previous 2011 decision effective December 31, 2014.
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