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In forceCredit unions (national)Last checked 13 November 2026

Quarterly financial reports of credit unions (OP-KU-1 / RDG-KU-2 / BS-KU-3 / IBS-KU-4)

A regulatory return listed by the Hrvatska narodna banka (Croatian National Bank) (HNB), Croatia.

HNB requires credit unions to deliver financial reports for the purposes of supervising their operation under the Credit Unions Act. The reports are used to analyse the financial condition of the credit unions HNB supervises (point 1 of the Decision and point 1 of its Instructions). Read in Croatian; no English version of this Decision was found. Source

Official title: Financijski izvještaji kreditnih unija

The facts

Who files
Credit unions authorised by HNB under the Credit Unions Act. Source
How often
Quarterly, with the balance as at 31 March, 30 June, 30 September and 31 December (point 2 of the Instructions). Source
Deadline
At the latest one month after the end of the reporting quarter, for example by 30 April for the quarter ending 31 March (point 2 of the Instructions). Source
Format
Other. Delivered in both paper and electronic form (point 4 of the Instructions); amounts are shown in euro and cents (point 7, as amended by OG 108/2022). Credit unions may design their own report forms provided they keep the prescribed layout (point 3). 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
Group
Credit unions (national)

Templates (4)

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

  • General data (OP-KU-1)
  • Profit and loss account (RDG-KU-2)
  • Balance sheet (BS-KU-3)
  • Off-balance sheet items (IBS-KU-4)

Listed by name and short code in point 1 of the General Instructions for preparing credit unions' financial reports (Croatian only). Source

Validation rules

No published validation rules were found for this return. No list of rules is published. The Instructions (point 9) require internal consistency between corresponding items across the reports, but do not list numbered rules. 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 financijskim izvještajima kreditnih unija (Decision on financial reports of credit unions)

    Legal text · PDF · 190.1 KB · 5 December 2022

    Croatian-only unofficial consolidated text (OG 71/2007 and 108/2022), in force since 1 January 2023. 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 140915a99e75show in full140915a99e756af08a29b2154546ea367884f726884b86021217fc8201c1e1b8

Sources

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

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.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see HNB's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Source: Hrvatska narodna banka (Croatian National Bank), https://www.hnb.hr. Documents copied here are unchanged. The plain-English summaries are Line4's own; the Croatian National Bank does not endorse this library.

Last checked 13 November 2026.