Regulatory Alerts2022-01-01
Regulation on Financial and Additional Reports and the Chart of Accounts for Factoring Companies
The Croatian Financial Services Agency issues this regulation to mandate the structure, content, and submission deadlines for financial and additional reports filed by factoring companies. It establishes the required chart of accounts, specifies the composition of financial statements such as the balance sheet and cash flow statement, and defines detailed portfolio reporting requirements. The rule applies to both domestic and foreign branches of factoring companies and aligns reporting obligations with international financial reporting standards.
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