Financial statements of payment institutions and electronic money institutions
The financial statements of payment institutions and electronic money institutions are submitted in accordance with the Decision on the Content, Deadlines and Method of Compiling and Submitting Financial Statements of Credit and other Financial Institutions (OGM 10/26), on a quarterly basis, including the annual financial statements accompanied by an external auditor’s report, and they are published on the CBCG website.
The financial statements include general information on the given payment institution and electronic money institution, the statement of the financial position (balance sheet), the statement of comprehensive income (profit and loss statement), the statement of cash flows, the statement of changes in equity, executive director / the board of directors’ explanatory notes and comments, report on material events, and notes to financial statements.
The Central Bank is not liable for the accuracy of data contained in the submitted financial statements.
Financial statements of payment institutions and electronic money institutions are only available in the Montenegrin language.