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Regulation on the Capital and Technical Reserves of a Pension Management Company Managing Voluntary Pension Funds – Unofficial Consolidated Text (NN, Nos. 68/14, 41/17, 112/19, 146/22 and 52/24)
The regulation establishes the calculation methods, minimum amounts, and reporting obligations for the regulatory capital of pension management companies managing voluntary pension funds. It defines the components of basic regulatory capital and deductible items, sets minimum capital thresholds based on share capital or general expenses, and mandates the calculation of technical reserves. The document specifies reporting deadlines, revision requirements by independent auditors, and submission procedures to the Croatian Financial Services Supervisory Agency (HANFA).
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