The Serbian Business Registers Agency hereby reminds all parent legal entities which are obligated to compile, submit and publicly disclose their consolidated annual financial statements for 2022, in accordance with the Law on Accounting, that the deadline for the submission of said statements shall expire on Wednesday, 3 May 2023. However, for obligated entities whose business year differs from the calendar year, the deadline shall expire four months after the balance sheet date.
Additionally, parent legal entities have the option to simultaneously submit the documentation prescribed in Article 45 of said Law along with the consolidated annual financial statement, via the request Consolidated annual financial statement and documentation.
If the obligated entities decide not to submit the prescribed documentation at the same time as the financial statement, they can do so through a separate request no later than 31 July 2023, i.e. after the financial statement has been publicly disclosed on the Agency’s website as complete and computationally accurate.
All relevant information and instructions regarding the submission of the above-said statements are available on the Agency's website, within the section “Financial Statements Register”. Moreover, the Agency hereby invites its customers to email any additional questions they might have to the following e-mail addresses: