The Montenegro Capital Market Authority adopted new rules on the detailed content and method of financial reporting, changing how issuers prepare, submit and publish annual and semi-annual reports. The framework moves reporting to mandatory electronic filing through the Authority’s reporting portal, with reports automatically made publicly available via the Central Register of Prescribed Information (CRPI). Issuers must prepare reports in line with International Financial Reporting Standards and submit them exclusively through the portal. The new rules repeal the previous financial reporting rules and discontinue email-based submission. The rules enter into force on the eighth day after publication in the Official Gazette of Montenegro.
Montenegro Capital Market Authority 2025-08-15
Montenegro Capital Market Authority mandates electronic filing and automatic public disclosure of issuers’ periodic financial reports
The Montenegro Capital Market Authority has adopted new rules mandating electronic filing of annual and semi-annual financial reports via its reporting portal, with automatic public availability through the Central Register of Prescribed Information. Issuers must adhere to International Financial Reporting Standards, and email-based submissions are discontinued. Previous financial reporting rules are repealed.