Regulatory Alerts2025-01-01
Regulation on the Structure, Delivery Method and Deadlines for Annual and Interim Financial Reports, Audit Report, and Chart of Accounts Application for the Central Securities Depository (Official Gazette Nos. 91/19, 48/22, 155/22 and 30/25)
The Croatian Financial Services Supervisory Agency (HANFA) issues this Regulation to standardize the structure, content, delivery method, and deadlines for annual and interim financial reports, audit reports, and the chart of accounts applied by Central Securities Depositories (CSDs). It mandates that CSDs prepare and submit audited annual reports within four months of year-end (or 15 days post-audit) and unaudited interim reports within one month per quarter, using prescribed templates and accounting standards. The Regulation further establishes a detailed chart of accounts, defines key regulatory terms aligned with EU regulations 909/2014 and 2017/392, and sets transitional provisions for consolidated reporting by parent CSDs.
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