Corporate Calendar
Disclosure obligations of public companies are governed by the Law on the Market of Securities and other Financial Instruments. In addition to the Law, they are regulated by the by-law of the Securities Commission: Rulebook on the contents and manner of public companies’ reporting and notification on possession of voting rights. Article 33. of the Rules of Business Operation of the Belgrade Stock Exchange regulates the deadlines for updating the Prospectus and the Contract on admission to the regulated market regulates the obligations of listed companies.
Deadlines for disclosure of public companies’ reports
| Name of report | Manner of disclosure | Deadline for submission | Market |
|---|---|---|---|
| FINANCIAL STATEMENTS | |||
| Adopted annual financial statement | Statement submitted to Commission, updated prospectus submitted to Exchange |
31. March | Issuers on regulated and unregulated markets |
| Adopted audit report | Report submitted to Commission, updated prospectus submitted to Exchange |
15. July | Issuers on regulated and unregulated markets |
| Adopted semiannual financial statement | Submits to Commission and Exchange and updates the prospectus | 31. August | Issuers on regulated market |
| Decision on rejection of financial statement | Submits to Commission and Exchange and publishes in a daily newspaper | The next day | Issuers on regulated and unregulated market |
| EXCERPTS FROM FINANCIAL STATEMENTS | |||
| Excerpt from financial statement | Publishes in a daily newspaper | Within three days from submision of audit report, not later than 18. July | Issuers on regulated and unregulated markets |
| Copy of disclosed excerpts | Submitted to Commission and Exchange | Issuers on regulated and unregulated markets | |
| ANNUAL FINANCIAL STATEMENT | |||
| Annual financial statement | Submitted to Commission and Exchange and published in a daily newspaper | Within 30 days from submission of audit report, not later than 15. August | Issuers on regulated and unregulated markets |
| STATEMENT ON SEMIANNUAL BUSINESS PLAN | |||
| First half of the year | Submits to Commission and Exchange, publishes in a daily newspaper and on its internet page | 15. March – 15. May | Issuers on regulated and unregulated markets |
| Second half of the year | 15. September – 15. November | Issuers on regulated and unregulated markets | |
| QUARTERLY FINANCIAL STATEMENTS Regulated market, obligatory announcement three days prior to submission, announcement is published |
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| I quarter | Submitted to Exchange | Within 45 days from the end of quarter at the latest | Issuers on regulated market |
| III quarter | Submitted to Exchange | Issuers on regulated market | |
| IMPORTANT EVENTS | |||
| Report on important event | Submits to Commission and Exchange and publishes on its internet page | Within 24 hours at the latest | Issuers on regulated and unregulated market |
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