Regulatory Alerts2020-10-29
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 statements for voluntary pension funds. It establishes standardized forms for the Balance Sheet, Income Statement, Cash Flow Statement, and Statement of Changes in Net Assets, while detailing specific disclosure requirements for notes including risk management and investment analysis. The regulation repeals previous rules and applies to financial statements compiled as of 31 December 2021.
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