Regulatory Alerts2015-08-05
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Decision on the Implementation of the Provisions of the Law on Accounting Relating to the Chart of Accounts, Financial Statements and Statistical Report for Payment Institutions and Electronic Money Institutions
The Governor of the National Bank of Serbia issued this Decision to mandate specific accounting, financial reporting, and statistical disclosure requirements for payment and electronic money institutions. It establishes the mandatory Chart of Accounts, financial statement formats, and statistical report structures that these entities must apply to their business operations. The regulation entered into force in June 2015 and became applicable as of October 1, 2015, ensuring uniform information provision and statistical processing.
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