The financial statement for the period from January 1 to June 30, 2022 (hereinafter: semi-annual financial statement) is submitted by:

• non-profit organizations obliged to keep double-entry bookkeeping,
• non-profit organizations that have been established three years ago or less and
• non-profit organizations that meet the requirements for keeping simple bookkeeping, but have decided to keep double-entry bookkeeping.

Guidelines have been adopted for members of audit committees in all legal entities of special interest to the Republic of Croatia, as well as to all legal entities whose shares, business shares or founding rights are managed by CERP as legal representatives, in which the Republic of Croatia holds a majority share capital or in which it has most of the founding rights.

The purpose of these Guidelines is to more clearly define and strengthen the role and responsibility of audit committees in the Companies and to contribute to improving and raising the quality of work of audit committees in the Companies.