Regulatory Alerts2020-12-09
Regulation on the Content and Structure of Issuers' Annual Reports, and Their Format and Method of Submission to the Croatian Financial Services Supervisory Agency – Unofficial Consolidated Text (NN, No. 114/2018 and 132/2020)
The Croatian Financial Services Supervisory Agency (Hanfa) issued this Regulation to standardize the content, structure, format, and submission procedures for issuers' annual reports. It mandates that issuers prepare financial statements in accordance with applicable accounting standards and submit them simultaneously as either a consolidated xHTML/PDF package or separate XML/XLS files, depending on RTS-ESEF applicability. The Regulation establishes SRPI and Hanfa's reporting system as the official submission channels, sets January 1, 2018 (and 2020 for amendments) as the start of the first reporting period, and repeals the 2011 Decision on annual financial statements.
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