Regulatory Alerts2024-01-01
Rulebook on Annual, Quarterly and Other Reports of the Mandatory Pension Fund – Unofficial Consolidated Text (NN, No. 2/20, 98/20, 24/21, 146/22 and 62/24)
The Croatian Financial Services Supervisory Agency (HANFA) issues this Rulebook to regulate the accounting, content, structure, publication, preparation method and submission deadlines for annual, quarterly, statistical, liquidity, and other reports of mandatory pension funds. It mandates pension companies to maintain business books, prepare audited financial statements—including the statement of financial position, comprehensive income, cash flows, changes in net assets, key indicators, valuation report, and notes—and adhere to prescribed account plans and electronic submission forms within strict deadlines. The regulation ensures impartial liquidity assessments, requires online publication of reports for at least five years, and consolidates previous amendments through 2024 to standardize reporting across the mandatory pension fund sector.