Regulatory Alerts2024-01-01
Regulation on the Structure and Content of Financial Reports and Other Reports of a Pension Fund Management Company Managing Mandatory Pension Funds – Unofficial Consolidated Text (NN, Nos. 104/17, 118/21, 146/22 and 52/24)
The Croatian Financial Services Supervisory Agency (HANFA) issued this Regulation to standardize the accounting, content, format, and delivery deadlines for financial reports of pension fund management companies managing mandatory pension funds. It mandates the preparation of five core financial statements, specifies direct or indirect cash flow methods, establishes strict electronic submission timelines to HANFA's server, and introduces updated account plans and reporting forms. Furthermore, it consolidates previous amendments (NN 104/17, 118/21, 146/22, and 52/24) into a single authoritative text that supersedes earlier rules while ensuring compliance with International Financial Reporting Standards and the Mandatory Pension Funds Act.
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