Regulatory Alerts2022-12-21
Guideline on the Preparation and Submission of Reports by Pension Companies Managing Voluntary Pension Funds in Electronic Form - Applicable from 1.1.2023
The Croatian Financial Services Supervisory Agency (HANFA) issued this Guideline to standardize the electronic preparation and submission of financial, semi-annual, asset-liability structure, and capital calculation reports by pension companies managing voluntary pension funds. It mandates the use of specific XML files for core financial data and capital calculations, alongside a signed PDF file for financial notes, all governed by HANFA's prescribed XML schemes and electronic signature rules. The Guideline supersedes the 2018 Technical Guideline, takes effect on 1 January 2023, and establishes clear signing requirements for management board members while preserving existing submission deadlines.
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