Accounting Regulations

Regulations in Force from July 1, 2008

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 July 1, 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