Annual financial statements of credit unions (Not stated)

The facts

Who files

Credit unions authorised by HNB under the Credit Unions Act. Source

How often

Once a year, for the business year (Article 3(5)). Source

Deadline

At the latest within four months of the end of the business year to which the annual financial statements relate (Article 3(5)). Source

Format

Other. File format not stated in the articles read; amounts are shown in the official currency unit of Croatia valid on the reference date, for the current and previous year (Article 3(3), as amended by OG 108/2022). Source

How it is filed

The format above is what the library records; what could not be verified is on the HNB's page.

Status

In force

Legal basis

• Decision on the structure and content of annual financial reports of credit unions (OG 30/2017 and 108/2022)
• Credit Unions Act

Group

Credit unions (national)

Templates (3)

The tables and forms inside the return. Plain name first, the HNB's code in brackets.

• Balance sheet (statement of financial position) (Bilanca)
• Profit and loss account (RDG)
• Notes to the financial statements (Bilješke)

Listed in Article 2 of the Decision; the detailed line-item structure is set out in the annexed Instructions. Source

Validation rules

No published validation rules were found for this return. Source

Public data

No published data from this return was found. No data from this specific report, by name, was found published by HNB on the pages checked. Source

Official documents (1)

The HNB's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

• Odluka o strukturi i sadržaju godišnjih financijskih izvještaja kreditnih unija (Decision on the structure and content of annual financial reports of credit unions)

  Legal text · PDF · 185.7 KB · 3 October 2022

  Croatian-only unofficial consolidated text (OG 30/2017 and 108/2022). Found via web search for its address and fetched directly; HNB's own listing page for this specific Decision was not located among the pages browsed (see gaps).

  SHA-256 11ceb6a4c893show in fullhide

  11ceb6a4c893d3fe8a54f68e73b03ea71f236f89fc6e0aadf4b15e4266e9f143

Sources

Every page and document this return's facts were read from.

• hnb.hr/documents/20182/674139/h-odluka-struktura-sadrzaj-godisnjih-fin.izvjestaja-ku_npt.pdf/c1c05aa6-6d21-4463-9a3a-31fdfae7ee58
• hnb.hr/en/core-functions/supervision/regulations
• hnb.hr/en/-/zakon-o-kreditnim-unijama

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.