Decisions on financial leasing supervision

Regulations based on the Law on Financial Leasing

• Decision on Implementation of the Provisions of the Law on Financial Leasing Pertaining to Licensing and Consents of the National Bank of Serbia 
  RS Official Gazette, No. 85/2011 and 29/2018
• Decision on National Bank of Serbia’s Reporting Requirements for Lessors
  RS Official Gazette, No. 87/2012, 4/2015, 33/2015, 11/2021 and 119/2021
  
  • Annexes
• Decision on Minimum Conditions for the Conclusion of the Financial Lease Agreement and the Manner of Disclosing the Lease Rental and Other Costs Arising from the Conclusion of Such Agreement 
  RS Official Gazette, No. 61/2015
• Decision on Detailed Conditions and Manner of Conducting Supervision of Lessors’ Operations
  RS Official Gazette, No. 85/2011
• Decision on Management of Risks Arising from Introduction of New Products/Services by Lessors
  RS Official Gazette, No. 149/2020
  • Annexes

Regulations based on the Accounting Law

Applicable starting from financial statements compiled as at 31 December 2021

• Decision on the Layout and Content of Statistical Report for Financial Lessors
  RS Official Gazette, No 117/2021
  • Annex
• Decision on the Content and Layout of Forms of Financial Statements of Financial Lessors
  RS Official Gazette, No 117/2021
  • Annexes

Applicable starting from financial statements compiled as at 31 December 2020

• Decision on the Layout and Content of Statistical Report for Financial Lessors
  RS Official Gazette, No 93/2020
  • Annex
• Decision on the Content and Layout of Forms of Financial Statements of Financial Lessors
  RS Official Gazette, No 93/2020
  • Annexes
• Decision on the Content and Layout of Forms of Financial Statements of Financial Lessors
  RS Official Gazette, Nos 87/2014 and 135/2014
  • Annexes
• Decision on the Chart of Accounts and the Contents of Accounts in the Chart of Accounts for Lessors - Serbian version only
  RS Official Gazette, No 87/2014

Decisions on temporary measures taken by the NBS in order to support people and businesses

• Decision on Temporary Measures for Lessors Aimed at Adequate Management of Credit Risk in the Portfolio of Leases of Agricultural Machinery and Equipment in Conditions of Aggravated Agricultural Production
  RS Official Gazette, No. 111/2022
  • Annex
• Decision on Temporary Measures for Financial Lessors to Enable Adequate Credit Risk Management Amid Covid-19 Pandemic
  RS Official Gazette, No. 150/2020 and 21/2021
  
  • Annexes
• Decision on Temporary Measures for Financial Lessors for the Purpose of Mitigating the Consequences of COVID-19 Pandemic in Order to Preserve Financial System Stability
  RS Official Gazette, No. 103/2020
  • Annexes 1
• Decision on Temporary Measures for Lessors Aimed at Preserving Financial System Stability
  RS Official Gazette, No. 33/2020

Regulations based on the Law on Prevention of Money Laundering and the Financing of Terrorism

• Decision on Guidelines for the Application of the Provisions of the Law on the Prevention of Money Laundering and Terrorism Financing for Obligors Supervised by the National Bank of Serbia
  RS Official Gazette, Nos 13/2018, 103/2018, 57/2019, 137/2020 and 49/2021
• Decision on Conditions and Manner of Establishing and Verifying Identity of a Natural Person through Means of Electronic Communication
  RS Official Gazette, No 15/2019, 84/2020 and 49/2021