Regulatory Alerts2022-01-01
Regulation on the Structure and Content of Financial Reports and Other Reports of UCITS Fund Management Companies – Unofficial Consolidated Text (Narodne novine, Nos. 105/17 and 155/22)
The Croatian Financial Services Supervisory Agency issues this Regulation to prescribe the structure, content, submission deadlines, and publication requirements for annual and half-yearly financial reports, additional asset-liability structure reports, and the chart of accounts for UCITS fund management companies. It mandates electronic submission within two to four months, requires external audit of annual reports, and establishes standardized forms for the statement of financial position, comprehensive income, cash flows (direct/indirect), changes in equity, and notes. The Regulation entered into force on 1 January 2023, applying to reporting periods from that date, while repealing the previous 2017 version.
Share