Monday, May 21, 2012

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Payment for services provided by the Register of Financial Statements and Solvency

The payment of fee for the provided services, is to be made on the current account of the Serbian Business Registers Agency:  840-29775845-87.

The fee for registration and publishing of the registered financial statements, i.e. documentation on adoption of financial statements of auditees, is to be made by marking the reference number 09 –... (registration number of legal entity or entrepreneur should also be entered in continuation).

The payment of fee for the provided services from the Register is to be made with reference number which is marked in the notification, e-mailed by the Agency.

Fee for registration and releasing of financial statements

The fee for registration of financial statements:

  • for regular annual financial statements i.e. consolidated financial statements of auditees  -  10.000,00 RSD
  • for regular annual financial statements  of  economic entities and branches of foreign legal entities which are not auditees, as well as for entrepreneurs  – 3.000,00 RSD
  • for regular annual financial statements  of  small other legal entities – 1.000,00 RSD
  • for extraordinary financial statements – 700,00 RSD

The registration of regular annual financial statements i.e. consolidated financial statements which are composed by use of the special application of the Agency, is free of charge.

The fee for delay in submitting of financial statements delivered in paper form will be increased by 3.000,00 RSD, and for financial statements which are composed by use of the special application of the Agency is 3.000,00 RSD.

The fee for delay in correction of drawbacks in the financial statement upon the request of the Agency, in the prescribed deadline, fee for the additional processing is 2.000,00 RSD.

The fee for releasing the registered financial statements i.e. documentation on adoption of the financial statements according to the article 31. of the Accounting and Auditing Law:

  • for registered regular annual financial statements i.e. consolidated financial statements of auditees, no fee will be charged
  • for releasing the documentation on adoption of financial statements, submitted in the prescribed deadline -3.000,00 RSD
  • for releasing the documentation on adoption of financial statements which is not submitted in the prescribed deadline -6.000,00 RSD.

Fee for services provided from the Register

The fee for provision of data from the Register, in the form of the prescribed sections of financial statement:

  • for regular annual financial statements i.e. consolidated financial statements -  1.500,00 RSD
  • for regular annual financial statements i.e. consolidated financial statements with auditor’s report  (opinion) - 2.000,00 RSD
  • for Balance Sheet, Profit and Loss Account, Cash Flow Statement, Capital Changes Statement, Notes to Financial Statement, Statistical Annex -  600,00 RSD (per section of financial statement).

The fee for statements issued in the form of the certified document will be increased by 20%.

In case an urgent statement delivery is requested, the fee will be increased by 50%.

The fee for provision of data on solvency and standardized and specialized solvency reports:

  • for concise regular annual financial statements i.e. consolidated financial statements  -  1.500,00 RSD
  • for concise regular annual financial statements i.e. consolidated financial statements with auditor’s report  (opinion)  - 2.000,00 RSD
  • for concise Balance Sheet i.e. Profit and Loss Account  - 600,00 RSD per balance
  • for  Balance Sheet  prepared for determination of indicators - 1.000,00 RSD
  • for  Profit and Loss Account  prepared for determination of indicators - 800,00 RSD
  • an individual indicator for solvency assessment  - 150,00 RSD
  • for indicators for solvency assessment (set)  according to the group of legal entities - 2.000,00 RSD
  • for BON - 1 -  Full solvency report of indicators for solvency assessment - 5.000,00 RSD
  • for BON - 2 -  Report on financial standing and business performance - 3.000,00 RSD
  • for BON - 3 -  Concise solvency report - 4.000,00 RSD
  • for specialized solvency report - 3.500,00 RSD per report
  • for report FI - DPL - Data on financial standing of other legal entity - 1.000,00 RSD.

The fee for solvency report issued in the form of the certified document will be increased by 20%.

In case an urgent report delivery is requested, the fee will be increased by 50%.

The fee for provision of opinion on solvency of enterprises in the form of scoring:

  • for one enterprise - 8.500,00 RSD
  • for more than 10 enterprises - 6.800,00 RSD per enterprise
  • for more than 100 enterprises - 4.250,00 RSD per enterprise.

The fee for the opinion on solvency issued in the form of the certified document will be increased by 20%.

The fee for releasing the opinion on solvency on the Agency’s web site (public scoring) is 3.000,00 RSD.

The fee for provision of special arrangements from the Register upon the user’s request:

For data from the original financial statements, per number of data

  • from 1 to 100 data - 15,00 RSD per data
  • from 101 to 500 data  - 9,00 RSD per data
  • from 501 to 1.000 data - 4,00 RSD per data
  • from 1.001 to 100.000 data - 2,00 RSD per data
  • over 100.000 data - 1,00 RSD per data.

 For aggregated data from the original financial statements, per number of data:

  • from 1 to 300 data - 20,00 RSD per data
  • over 300 data - 15,00 RSD per data.

 For aggregated indicators for solvency assessment:

  • per indicator - 300,00 RSD. 

The fee for data from original financial statements and for aggregated data from financial statements is, according to the level of processing upon the user’s request, increased by 20%, per each level.

The users requested special arrangements services are provided, free of charge, basic status data for identification of legal entity or entrepreneur (abbreviated business name, head office location and registration number).

Should the user require only the list of abbreviated business name, head office location and registration number of legal entity or entrepreneur without data from financial statements, the fee is 15,00 RSD per data.

The fee for other services provided on the basis of data from the Register:

  • for issuance of the receipt that the financial statement was not submitted or registered i.e. for provision of other information related to keeping the Register in the written form - 700,00 RSD per document
  • for issuance of copy of document which was the base for recording the data in the Register - 25,00 RSD per document page.
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