Regulatory Alerts2004-04-28
Added · Updated
Guidelines on Detailed Accounts within the Chart of Accounts for Banks and Other Financial Organisations
The National Bank of Serbia issued these guidelines to mandate that banks and other financial organizations maintain detailed records within the basic accounts prescribed by the Rules on the Chart of Accounts. The regulations require specific breakdowns of liabilities and receivables by industry, maturity, purpose, and currency clause, while also standardizing the division of general provision accounts into six-digit formats. These measures became effective immediately following their publication in the Official Gazette of the Republic of Serbia to ensure uniform accounting practices for the reporting year ending December 31, 2003.
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