Regulatory Alerts2025-08-22
Decision on Consolidated Supervision of a Banking Group
The Executive Board of the National Bank of Serbia issues this Decision to establish detailed conditions for the consolidated supervision of banking groups, including those headquartered domestically and those subject to sub-consolidation. It mandates that ultimate parent companies compile consolidated financial statements using full or proportionate consolidation methods and implement comprehensive risk management systems covering liquidity, interest rate, and leverage risks. Furthermore, the regulation defines the calculation of group capital, specifying the inclusion of minority interests and qualified capital instruments from subsidiaries and special purpose vehicles to ensure compliance with capital adequacy requirements.
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