Regulatory Alerts2024-01-01
Regulation on the Structure and Content of Financial Reports and Other Reports of a Pension Fund Management Company Managing Voluntary Pension Funds – Unofficial Consolidated Text (NN, No. 104/17, 146/22 and 52/24)
The Croatian Financial Services Agency (Hanfa) issued this Regulation to standardize the accounting, structure, and submission of financial and supplementary reports for pension fund management companies operating voluntary pension funds. It mandates the preparation of annual and semi-annual financial statements—including the Statement of Financial Position, Comprehensive Income, Cash Flows, Changes in Equity, and Notes—according to prescribed forms and International Financial Reporting Standards. The Regulation establishes strict submission deadlines (two months for semi-annual, four months for annual), electronic delivery protocols via Hanfa’s reporting portal, and transitional provisions aligning with amendments from 2017, 2022, and 2024.