2021-12-15
The Governor of the National Bank of Serbia issued this Decision to establish the mandatory layout, content, and specific data entry requirements for statistical reports filed by financial lessors. The regulation details ten distinct tables covering general lessor data, asset structures, capital composition, liabilities, and detailed income and expenditure items, all to be reported in thousands of dinars. This instrument supersedes the previous 2020 decision and applies to statistical reports compiled as of December 31, 2021, with the Decision entering into force on that same date.