Pursuant to the Law on Accounting (Law), the competent regulatory bodies have adopted appropriate bylaws, which regulate the content and form of financial statements and statistical reports for the purposes of unique information and statistical processing.
I The Ministry of Finance for:
1. Enterprises, cooperatives and entrepreneurs:
- Enterprises, cooperatives, branches of foreign legal entities, factoring companies, payment institutions, electronic money institutions, institutions that perform activities for profit, legal entities that apply the provisions of the Law in accordance with special regulations, entrepreneurs and other legal entities that have decided to apply IFRS for SMEs or IFRS which are classified as large and medium-sized legal entities, all public enterprises and parent legal entities that have the obligation to submit consolidated annual financial statements regardless of size (the prescribed extended set of forms with a full range of data)
- Enterprises, cooperatives, branches of foreign legal entities, institutions that perform activities for profit, legal entities that apply the provisions of the Law in accordance with special regulations, other legal entities, entrepreneurs which are classified as small and micro legal entities when applying IFRS for SMEs or IFRS (the prescribed set of forms with a full range of data)
- Enterprises, cooperatives, branches of foreign legal entities, institutions that perform activities for profit, legal entities that apply the provisions of the Law in accordance with special regulations and entrepreneurs which are classified as micro legal entities when applying the Rulebook on the manner of recognition, valuation, presentation and disclosure of positions in individual financial statements of micro and other legal entities – “Official Gazette of RS”, no 89/2020 (the prescribed set of forms with a shortened range of data)
2. Other legal entities:
- Other legal entities, except micro other legal entities – which apply the Rulebook on the manner of recognition, valuation, presentation and disclosure of positions in individual financial statements of micro and other legal entities (the prescribed set of forms with a full range of data)
- Micro and other legal entities when applying the Rulebook on the manner of recognition, valuation, presentation and disclosure of positions in individual financial statements of micro and other legal entities (the prescribed set of forms with a shortened range of data)
II National Bank of Serbia for:
- Banks
- National Bank of Serbia
- Insurance Companies and Reinsurance Companies
- Voluntary Pension Fund Management Companies
- Voluntary Pension Funds
- Financing Leasing Companies
III The Commission for Securities for:
- Stock Exchanges
- Broker-dealer Companies
- Central Securities Depository and Clearing House
- Investment Fund Management Companies
- Open-ended Investment Funds Subject to Public Offering (Undertaking for the Collective investment in Transferable Securities - UCITS)
- Open-ended Alternative Investment Funds/Closed-ended Alternative Investment Funds without legal personality
- Closed-ended Alternative Investment Funds with legal personality