Financial statements

Published: 3/5/2019 Modified: 20/3/2023

The Croatian National Bank prepares financial statements in accordance with Article 60 of the Act on the Croatian National Bank (Official Gazette 75/2008, 54/2013 and 47/2020) governing the application of Guideline (EU) 2016/2249 of the European Central Bank of 3 November 2016 on the legal framework for accounting and financial reporting in the European System of Central Banks (ECB/2016/34), with all amendments (ECB Guideline). The Croatian National Bank reports on transactions that are not regulated by the ECB Guideline applying, under condition that there is no contrary decision of the Council of the Croatian National Bank, the valuation principles in accordance with International Financial Reporting Standards accepted by the European Union, which are significant for the operations and reports of the Croatian National Bank.