Regulatory Alerts2025-01-01
Regulation on the Structure and Content of Financial and Additional Reports of Pension Insurance Companies (NN 152/24, 155/25)
The Croatian Financial Services Agency (Hanfa) issued this Regulation to standardize the structure, content, submission deadlines, and publication requirements for quarterly, monthly, and annual financial and additional reports of pension insurance companies. It mandates the use of specific IFRS-aligned forms, defines precise reporting periods and submission timelines ranging from monthly to four months post-year-end, and requires public website publication of audited reports for at least five years. The Regulation replaces the prior 2023 framework, with transitional provisions ensuring reports as of December 2024 follow the old rules while those from January 2025 onward comply with the new annexes, and an amendment extending these requirements from January 2026.