Accounting regulations

Accounting regulations for banks 

Applicable starting from financial statements compiled as at 31 December 2021

• Decision on the Chart of Accounts and Contents of Accounts in the Chart of Accounts for Banks 
  RS Official Gazette, No 93/2020
• Decision on Forms and Content of Items in Financial Statement Forms to Be Completed by Banks 
  RS Official Gazette, No 93/2020
• Schedule 1
• Schedule 2
• Schedule 3
• Schedule 4
• Schedule 5
• Decision on the Form and Content of the Statistical Report to be Completed by Banks 
  RS Official Gazette, No 93/2020
• Schedule 1

Regulations in Force from 1 January 2018

• Decision on Forms and Content of Items in Financial Statement Forms to Be Completed by Banks
  RS Official Gazette, No 101/2017, 38/2018 and 103/2018
• Schedule 1
• Schedule 2
• Schedule 3
• Schedule 4
• Schedule 5
• Decision on the Chart of Accounts and Contents of Accounts in the Chart of Accounts for Banks
  RS Official Gazette, Nos 71/2014, 135/2014, 101/2017 and 13/2019
• Decision on the Collection, Processing and Submission of Data on the Balance and Structure of Accounts in the Chart of Accounts
  RS Official Gazette, No. 101/2017 and 13/2019
• Annex 1
• Annex 2
• Annex 3

Regulations in Force from 31 December 2014

• Decision on Forms and Content of Items in Financial Statement Forms to Be Completed by Banks
  RS Official Gazette, Nos 71/2014 and 135/2014
• Schedules
• Decision on the Chart of Accounts and Contents of Accounts in the Chart of Accounts for Banks
  RS Official Gazette, Nos 71/2014, 135/2014 and 101/2017

Regulations in Force until 31 December 2014 

• Rules on the Chart of Accounts and the Contents of Accounts in the Chart of Accounts for Banks 
  RS Official Gazette, Nos 98/2007, 57/2008 and 3/2009
• Rules on the Forms and Content of Items in Financial Statement Forms to be Completed by Banks
  RS Official Gazette, Nos 74/2008, 3/2009, /correct. 12/2009 and 5/2010
• Schedule
• Rules on the Forms and Content of Items in Consolidated Financial Statement Forms to be Completed by Banks 
  RS Official Gazette, Nos 74/2008, 3/2009, correction 12/2009, 26/2009 and 5/2010

Regulations in Force until 1 July 2008

• Guidelines Regarding the Obligation and Methodology of Recording, Compiling, Processing and Delivery of Information on Statement of Accounts as Reported in Books of Banks and Other Financial Organisations
• Schedule 1
• Schedule 2 and Schedule 3
• Rules on the Chart of Accounts and Content of Accounts within the Chart for Banks and Other Financial Organisations
• Rules on Forms and Content of Individual Items in Financial Statement Forms to be Completed by Banks and Other Financial Organizations 
  RS Official Gazette, No. 8/2007, /correction 18/2007/
• Schedule
• Guidelines on Detailed Accounts within the Chart of Accounts for Banks and Other Financial Organisations

Accounting regulations for lessors

Applicable starting from financial statements compiled as at 31 December 2021

• Decision on the Content and Layout of Forms of Financial Statements of Financial Lessors
  RS Official Gazette, No 93/2020
• 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