All submitting entities will submit financial statements for 2009 within the deadlines set out in the Accounting and Auditing Law (“RS Official Gazette”, No. 46/2006 and 111/2009 – hereinafter: the Law), using forms prescribed by the rules on the content and layout of financial statement forms for a relevant group of submitting entities and in the manner prescribed by Rule on detailed terms and procedure of receipt, control, registration, processing and releasing the financial statements, manner of keeping and content of the Register of the Financial Statements and Data on Solvency of Legal Entities and Entrepreneurs and on Providing of Data from Statements (“RS Official Gazette”, No. 2/2010- hereinafter: the Rule on Receipt and Processing of the Financial Statements).
All enterprises, cooperatives, other legal entities, entrepreneurs, branches and other organizational parts of foreign legal entities (branches of foreign legal entities) and financial lessors will submit financial statements for 2009 using financial statement forms for enterprises, cooperatives, other legal entities and entrepreneurs.
Banks, stock exchanges and broker-dealer companies, insurance companies, voluntary pension funds and voluntary pension fund management companies, investment fund management companies and investment funds will submit financial statements for 2009 using special forms of annual accounts prescribed for these groups of submitting entities.
The regular annual financial statements for 2009, are to be submitted by using a special application of the Agency (electronic form) or in the written form, only by registered mail at the following address :
The Serbian Business Registers Agency, 11000 Belgrade 6,
with specification of the corresponding postal code:
- for small-sized entities, in electronic form – 1000
- for auditees, in written and in electronic form – 2000
- for small-sized enterprises, cooperatives and branches, in written form – 3000
- for entrepreneurs, in written form – 4000
- for small-sized other legal entities, in written form – 5000.
Electronic financial statements will be prepared exclusively by using a special application of the National Bank of Serbia and submitted on a CD, flash memory or floppy disc, along with a hard copy printed out by using the same application.
Other financial statements – consolidated, documentation stated in the article 31. of the Law along with regular annual financial statement i.e. consolidated financial statement and extraordinary financial statements should be submitted by registered mail at the following address: The Serbian Business Registers Agency – the Register of Financial Statements, 11000 Belgrade, 25 Brankova Street.
Financial statements should be submitted in a single copy.
If a submitting entity submits the financial statement in several copies, the redundant documents will not be returned to the submitting entity.
A financial statement which is formally, mathematically and logically correct will be entered in the single financial statements database.
All forms, including Notes to Financial Statements, must be signed by the legal representative and certified by the submitting entity’s stamp. Along with financial statement forms, the submitting entity must also submit documentation in conformity with the Rule on Receipt and Processing of the Financial Statements.