Regulatory Alerts2010-06-07
Added · Updated
Schedule 1 to 5: Standardized Financial Statement Formats for Banks
The regulatory authority mandates the use of standardized templates for bank financial reporting, specifically defining the structure for the Balance Sheet, Income Statement, Cash Flow Statement, Statement of Changes in Equity, and Statistical Annex. These schedules prescribe specific account groupings, ADP codes, and line items to ensure uniform data collection and comparability across the banking sector. Banks are required to complete these forms with current and prior year amounts in RSD thousand, including off-balance sheet items and earnings per share calculations.
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