Regulatory Alerts2025-01-01
Rulebook on the Structure and Content of Financial and Additional Reports of Insurance and Reinsurance Companies (Unofficial Consolidated Text, NN 20/23, 153/25)
The Croatian Financial Services Supervisory Agency (Hanfa) issues this Rulebook to prescribe the structure, content, and submission deadlines for financial and additional reports required of insurance and reinsurance companies. It mandates compliance with International Financial Reporting Standards, defines twelve specific additional report forms covering investments, real estate, premiums, and contractual service margins, and establishes strict monthly, quarterly, and annual submission windows. Furthermore, the Rulebook introduces transitional provisions for 2023–2025 reporting periods and amends the IDIS form to take effect on January 1, 2026.
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