Regulatory Alerts2018-01-01
Regulation on Issuer Reports for Periods During the Year: Content, Structure, Form and Submission to Hanfa - Unofficial Consolidated Text (NN 114/18, 27/2021, 26/2022, 31/2023)
The Croatian Financial Services Supervisory Agency (Hanfa) issued this Regulation to standardize the content, structure, form, and submission methods for half-year and quarterly issuer reports. It mandates issuers of shares and debt securities to prepare financial statements in PDF, XLS, and XML formats via the SRPI system and Hanfa's reporting platform, with specific transitional rules applying to periods starting January 1, 2023. The Regulation establishes detailed accounting templates for balance sheets, income statements, comprehensive income, and cash flows, while providing an exception allowing second-quarter reports to simultaneously fulfill half-year reporting obligations for non-audited issuers.
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