The NBS Head Office Building was built from 1888 – 1890, on the basis of blueprints designed by Konstantin Jovanovic (Vienna 1849 – Zurich 1923), son to distinguished artist Anastas Jovanovic...
Pursuant to Article 2, paragraph 1, indent 1) of the Accounting Law (RS Official Gazette, Nos 73/2019 and 44/2021 – other law) and Article 5, paragraph 1 of the Law on the National Bank of Serbia (RS Official Gazette, Nos 72/2003, 55/2004, 85/2005 – other law, 44/2010, 76/2012, 106/2012, 14/2015, 40/2015 – CC decision and 44/2018), the National Bank of Serbia has the status of a legal person.
As a legal person, the National Bank of Serbia is required to compile regular annual financial statements. These statements provide a true and fair presentation of the National Bank of Serbia’s financial position and performance, and are compiled for a business year which is equivalent to a calendar year. Further, regular annual financial statements are compiled in accordance with accounting and audit laws and the International Accounting Standards and/or International Financial Reporting Standards.
In accordance with Article 29, paragraph 5 of the Accounting Law, regular annual financial statements include:
Operations of the National Bank of Serbia are performed in its main organisational units, the Institute for Manufacturing Banknotes and Coins – Topčider, and its branches in Belgrade, Novi Sad, Niš, Kragujevac and Užice.
Under Article 14 of the Accounting Law, legal persons record business changes in accounts prescribed by the chart of accounts. The Decision on the Chart of Accounts and Content of Accounts in the Chart of Accounts for the National Bank of Serbia is prescribed by the National Bank of Serbia, i.e. it is adopted by the National Bank of Serbia’s Governor. Under Article 30, paragraph 3 of the Accounting Law, the National Bank of Serbia prescribes the content and layout of financial statement forms for the National Bank of Serbia for the purposes of ensuring uniform information and facilitating statistical processing. The Decision on the Content and Layout of Forms of Financial Statements for the National Bank of Serbia is adopted by the Governor of the National Bank of Serbia.
The National Bank of Serbia’s obligation to have its annual financial statements audited is prescribed by Article 26, paragraph 1 of the Audit Law (RS Official Gazette, No 73/2019), Article 81 of the Law on the National Bank of Serbia and Article 28 of the Accounting Law. As envisaged by Article 79, paragraph 2 of the Law on the National Bank of Serbia, for information purposes, the Council of the Governor submits annual financial statements with the certified auditor’s report to the National Assembly of the Republic of Serbia by 30 June of the following year. The National Bank of Serbia publishes its annual financial statements in the RS Official Gazette within a month following the date of their submission to the National Assembly.
The National Bank of Serbia also publishes its annual financial statements with the certified auditor’s report in both Serbian and English on its website
