Friday, September 21, 2018

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Fees for the disclosure and replacement of financial statements and documents

For the public disclosure of a financial statement and documents referred to in Article 34 of the Law, оr for a statement of inactivity, the filing entities is required to pay a fee in accordance with the Decision on Fees.

 

No

Type of filing entity

Fee amount (in RSD)

1

Regular annual financial statement

1.1

Large, medium and small-sized enterprises subject to audits

6,000

1.2

Small enterprises that are not required to have audits

3,000

1.3

Micro legal entities and entrepreneurs subject to audits

3,000

1.4

Micro legal entities except other legal entities

1,200

1.5

Other micro legal entities and entrepreneurs

500

2

Statement of inactivity

300

3

Consolidated financial statements

6,000

4

Extraordinary financial statements

500

5

Financial statements (regular, consolidated and extraordinary)filed after the expiry of the deadline

basic fee depending on filing entity + 3,000

6

Replacement of financial statements

6.1

Replacement of the complete set of financial statements (forms and documents)

basic fee depending on filing entity

6.2

Replacement of documents attached to financial statements

1,000

 

Fees for services provided by the Register

Fees for the issuance of excerpts from the Register, in the form of the prescribed parts of financial statements, amount to:


  • RSD 1,500 for financial statements (without the Notes to the Financial Statements), or data for statistical and other purposes that may be disclosed to third parties;
  • RSD 2,000 for regular financial statements or consolidated financial statements with the scanned auditor’s report (opinion), without the Notes to the Financial Statements;
  • RSD 600 (up to and including financial statements for 2013) – per part of financial statement for Balance Sheet, Income Statement, Statement of Other Comprehensive Income, Cash Flow Report,  Statement of Changes in Equity, Notes to Financial Statements and Statistical Annex. 

An additional 20% will be charged on top of the fee for a statement issued in the form of an authenticated document.

An additional 50% will be charged on top of the fee for a statement issued on the same day at the request of the user (urgent request).

Fees for the issuance of solvency data and standardized and specialized solvency reports amount to:


  • RSD 150 per individual solvency indicator;
  • RSD 2,000 for a set of solvency indicators, by group of legal entities – enterprises and cooperatives, institutions and entrepreneurs;
  • RSD 5,000 for BON - 1 – complete report on indicators for solvency assessment;
  • RSD 3,000 for BON - 2 – report on financial standing and business performance;
  • RSD 4,000 for BON - 3 – summary solvency report;
  • RSD 3,500 per report, for specialized solvency reports.

An additional 20% will be charged on top of the fee for a report in the form of an authenticated document.


An additional 50% will be charged on top of the fee for a report issued on the same day at the request of the user (urgent request).

The fee for the issuance of a solvency evaluating in the form of a scoring amounts to:


  • RSD 8,500 for one enterprise;
  • RSD 6,800 per enterprise for more than 10 enterprises;
  • RSD 4,250 per enterprise for more than 100 enterprises. 

An additional 20% will be charged on top of the fee for a scoring issued as an authenticated document.

The fee for special arrangements made by the Register at specific user request:


  • for data from the original financial statements, depending on the number of data:

from 1 to 100 data, RSD 15 per single data item;
from 101 to 500 data, RSD 12 per data item;
from 501 to 1,000 data, RSD 9 per data item;
from 1,001 to 10,000 data, RSD 7 per data item;
from 10,001 to 50,000 data, RSD 5 per data item;
from 50,001 to 100,000 data, RSD 4 per data item;
from 100,001 to 300,000 data, RSD 2 per data item;
over 300,000 data, RSD 1 per data item.

  • For issuing a copy of entry from the database of regular annual financial statements of enterprises, cooperatives, for-profit organizations and entrepreneurs, which includes all data from the Balance Sheet and Income Statement, fore over 300,000 data, RSD 0.60 per data item.
  • For aggregated data from financial statements, depending on the number of data:

 from 1 to 100 data, RSD 50 per data item;
 from 101 to 200 data RSD 40 per data item;
 from 201 to 300 data RSD 30 per data item;
 over 300 data, RSD 20 per data item.

  • For aggregated solvency assessment indicators:

RSD 300 per indicator.

The fee for data from the original (individual) financial statements and aggregated data from financial statements will be increased depending on the level of processing required by the user, by 20% for each additional level.

In calculating the fee for data from the original (individual) financial statements, the source data based on which the derived data were provided to the user are also calculated as separate data items.

In calculating the fee for aggregated data from financial statements, the aggregated data based on which an derived aggregated data were provided to the client are also calculated as separate data items.

The basic data for the identification of a legal entity or entrepreneurs (abbreviated business name, enterprise seat and registration number) are provided free of charge as a part of the data from special arrangements.

If the user of services requests a list with abbreviated business name, seat and registration number of a enterprises or entrepreneurs, without requesting the data presented in the financial statements, the fee for these data will be equivalent to the basic fee for a single data item from the above list of fees for data from original financial statements, according to the number of data items.


Fees for other services provided on the basis of data from the Register amount to:


  • RSD 1,700 for issuing a certified copy of entry of a certificate of accuracy or public disclosure of a financial statement, at the request of the filing entity to which the certificate refers; 
  • RSD 1,000 per document for issuing a certificate attesting that the financial statement was not filed or publicly disclosed, and for issuing other information concerning the keeping of the Register, in written format.

Acceptable proof of payment of fees

The following can be submitted as a proof of payment:


1) The first page of the payment order stamped and signed by the provider of payment services, containing:

- all mandatory elements of the payment order (name of the paying party, name of the recipient, number of the recipient account for the payment of the fee to the SBRA, fee amount, purpose of payment, payment code and date of payment);

- mandatory reference number generated by the SBRA’s special information system according to Model 97.

2) Тransfer order stamped and signed by the provider of payment services, containing:

- all mandatory elements of a transfer order (name of paying party, name of recipient, number of the paying party’s current account, number of the recipient’s account for the payment of the SBRA’s fee, fee amount, purpose of payment, payment code and date of payment);

- mandatory reference number generated by the SBRA’s special information system according to Model 97;

- clause that the fee has been paid and date on which the payment was made.

3) The paying party’s business bank account statement, stamped and signed by the provider of payment services, containing:

- all mandatory elements of a bank account statement (name of paying party, number of accounts of the paying party and the recipient, bank account statement number, date of bank account statement, date on which the payment was made, amount of fee paid, purpose of payment and total account transactions report);

- mandatory reference number generated by the Agency according to Model 97.

4) Confirmation report that the fee has been paid, issued by the provider of payment services, containing all of the mandatory elements on the fee payment (that the order for the payment or transfer of the fee amount has been completed, date of completion, fee amount, recipient account number for the payment of the fee to the Agency, reference number according to Model 97 generated by the Agency, purpose of payment, name of paying party, name of recipient, signature and stamp of the authorized person of the provider of payment services).

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