Financial statements represent a structured overview of the financial condition and business changes that occurred within the reporting period, with the aim to provide information on financial position, performances, i.e. financial success and changes in the financial position of a legal entity, useful for reaching economic decisions of a wide range of beneficiaries.
Financial statements are kept at the Business Registers Agency of the Republic of Serbia, which keeps records of financial statements in the form of a unique, electronic database of individual data from the source financial statements, submitted by legal entities and entrepreneurs who keep double accounting and who are legally bound to do so. Legal entities are obliged by the law to announce their financial statements publicly.
Financial statements can be downloaded from the web page of The Business Registers Agency of the Republic of Serbia.
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