Regulatory Alerts2013-07-09
Instructions for Filling Out the HR-LEAS Form for HANFA
The Croatian Financial Services Supervisory Agency (HANFA) issues these instructions to leasing companies regarding the quarterly submission of the HR-LEAS statistical report. The document mandates the classification of financial instruments into assets and liabilities, specifying precise definitions for market and book values, transaction columns, and counterparty sectors. It further details the calculation methodologies for various financial categories, including cash, deposits, debt securities, derivatives, and equity, ensuring compliance with the European System of National and Regional Accounts (ESA 95).
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