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The financial statements of banks are submitted in accordance with the Decision on the content, deadlines and manner of compiling and submitting bank’s financial statements (OGM 15/12 and 18/13), 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 bank, the statement of the financial position of the bank (balance sheet), the statement of comprehensive income (profit and loss statement), the statement of cash flows, the statement of changes in equity, 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 banks are only available in the Montenegrin language.