Regulatory Alerts2022-12-27
Instructions for Completing Financial and Additional Reports of Leasing Companies
The Croatian Financial Services Supervisory Agency issued instructions governing the preparation and submission of financial and additional reports by leasing companies, effective for periods ending December 31, 2023, and March 31, 2023. The document mandates the use of specific standardized forms for balance sheets, comprehensive income, cash flows, and equity, alongside fourteen detailed supplementary reports covering portfolio structure, asset quality, and maturity profiles. It provides precise line-item definitions and accounting code references for classifying assets, liabilities, and income streams according to institutional sectors and national activity classifications.
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