The Serbian Business Registers Agency publishes the Financial Statements Annual Bulletin, which contains official aggregate data on the financial standing and business performance of legal entities and entrepreneurs in the Republic of Serbia.

The Financial Statements Annual Bulletin is prepared bilingually, in Serbian and English, and consists of three chapters:

  1. Chapter 1–The  Real Sector
  2. Chapter 2–Financial Institutions
  3. Chapter 3–Non-profit Institutions.

The publication contains aggregate level data for each analyzed group, as well as data disaggregated by lower levels of classification arranged in accordance with official standards and harmonized with European regulations. Aggregate data is disaggregated by type, size, legal form or the structure of a business, core economic activity and territorial affiliation of the legal entity or entrepreneur. Data is provided for the last two reporting years.

The Financial Statements Annual Bulletin was prepared for the first time for the year 2014, in conformity with the new financial reporting system that was applicable pursuant to the Law on Accounting of 2013, which prescribed the separate submission of data for statistical and other purposes and the submission of financial statements for public disclosure. Consequently, the Financial Statements Annual Bulletin was prepared for the next seven years, ending with the data for 2020.

With the adoption of the new Law on Accounting in 2019, the application of which began with the financial statements for 2021, the financial reporting system was changed by prescribing the obligation to submit financial statements and statistical reports that are used simultaneously for statistical purposes and for public disclosure purposes. With the adoption of the amendments and supplements to the Rulebook on the Conditions and Manner of Public Disclosure of Financial Statements and Keeping the Financial Statements Register, which came into force starting with the financial statements for 2022, the formation of a database was prescribed for statistical purposes and reporting on the basis of aggregated data from that database, which created the conditions to continue issuing the Financial Statements Annual Bulletin, starting with the statements for 2022.

The Financial Statements Annual Bulletin is available to a wide range of users to continuously monitor data on the business operations of legal entities and entrepreneurs in the country and perceive the overall economic trends.

Financial Statements

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