Original financial statements contain original accounting data from financial statements submitted by legal entities and entrepreneurs in accordance with the accounting regulations that were applied in year for which those reports were composed, intending to enable efficient business-decision making to a wide range of users.
Original financial statements are available for all legal entities and entrepreneurs, who were obliged to compile them and submit in accordance with accounting regulations, beginning from the reporting year 1994.
Original financial statements can be provided as a whole set or sections of financial statements (Balance Sheet, Profit and Loss Account, Statement of the Comprehensive Income, Capital Changes Statement, Cash Flow Statement, etc.).
Original financial statements are available to all users – legal entities and individuals, in Serbian and English, under equal commercial conditions.
Request for providing original financial statements can be submitted as follows:
- electronically - via the SBRA web site (for the last ten reporting years)
- in writing - by submitting the prescribed form of FI - REQUEST 1, in person, by post or by fax.
After receiving properly filled request, the user will be sent a notification for the payment of the fee, with all necessary elements (recipient account number for the payment of the fee to the SBRA, payment code, fee amount). Original financial statements are delivered to the user when the payment has been recorded (based on a statement of daily payments), in the manner defined by the request (in person, by post or by e-mail).
In case an urgent original financial statements delivery is requested (within the same day when the request was submitted) the fee will be increased by 50%. The request should be submitted up to 13 a.m. exceptionally, for delivering of the statements by post, the request should be submitted up to 10 a.m.
Original financial statements are valid without the seal and the signature. Also, users can request certificated report, which increases the fee by 20%. Certificated statements are delivered only in person or by post.