Regulatory Alerts2024-01-01
Regulation on Annual, Semi-Annual and Other Reports of the Voluntary Pension Fund – Unofficial Consolidated Text (NN, No. 104/17, 98/20, 146/22 and 62/24)
The Croatian Financial Services Agency (Hanfa) issued this Regulation to standardize the accounting, structure, publication, and submission deadlines for annual, semi-annual, and other reports of voluntary pension funds. It mandates that pension companies maintain business books, prepare audited financial statements in line with International Financial Reporting Standards, and submit detailed reports covering financial position, comprehensive income, cash flows, key indicators, and asset/liability valuations via an electronic system. The Regulation establishes specific submission timelines ranging from monthly to four months post-year-end, introduces standardized forms for membership data and state incentives, and supersedes previous reporting rules to ensure consistent transparency for external users and the supervisory authority.