Series of Audited Account Reports and Correspondence

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Series
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Subfond of Financial Reports and Statements - CBA/F001/SF001
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  • Date(s): 1991-2024
  • Extent and medium: 8 linear meters; confidential report files with legal appendices, supporting evidence documents, and correspondence in archive cartons
  • Name of creator(s): Croatian Bank Corporation
  • Administrative / Biographical History: The Croatian Bank Corporation was established in Zagreb, Croatia in 1991 following the independence of Croatia. The bank operated as a commercial financial institution offering retail and corporate banking services, investment management, and insurance products. It merged with a regional financial group in 2023.
  • Archival History: External audit reports were submitted directly to the Board Audit Committee after completion by contracted independent auditing firms. Upon confirmation signatures obtained from all authorized parties, original signed copies were retained under Subfond of Financial Reports and Statements within the Fonds of Financial Records.
  • Scope and content: The series contains external audit reports from registered auditing firms employed to independently verify the accuracy and completeness of Croatian Bank Corporation published financial statements, including internal control assessments, compliance findings, risk factor analyses with management response letters, corrective action plans, and regulatory correspondence.
  • System of arrangement: Arranged chronologically by audit completion year.
  • Conditions governing access: Open for research after 30 years from date of creation. Full audit reports may be released only under request approved by the Chief Auditor or successor entity designated for this archival purpose.
  • Language/scripts of material: English, Croatian
  • Reference code(s): CBA/F001/SF001/SE004
  • Title: Series of Audited Account Reports and Correspondence
  • Date(s): 1991-2024
  • Extent and medium: 8 linear meters; confidential report files with legal appendices, supporting evidence documents, and correspondence in archive cartons
  • Name of creator(s): Croatian Bank Corporation
  • Administrative / Biographical History: The Croatian Bank Corporation was established in Zagreb, Croatia in 1991 following the independence of Croatia. The bank operated as a commercial financial institution offering retail and corporate banking services, investment management, and insurance products. It merged with a regional financial group in 2023.
  • Archival History: External audit reports were submitted directly to the Board Audit Committee after completion by contracted independent auditing firms. Upon confirmation signatures obtained from all authorized parties, original signed copies were retained under Subfond of Financial Reports and Statements within the Fonds of Financial Records.
  • Scope and content: The series contains external audit reports from registered auditing firms employed to independently verify the accuracy and completeness of Croatian Bank Corporation published financial statements, including internal control assessments, compliance findings, risk factor analyses with management response letters, corrective action plans, and regulatory correspondence.
  • System of arrangement: Arranged chronologically by audit completion year.
  • Conditions governing access: Open for research after 30 years from date of creation. Full audit reports may be released only under request approved by the Chief Auditor or successor entity designated for this archival purpose.
  • Language/scripts of material: English, Croatian
  • Signature: CBA/F001/SF001/SE004/001
  • Archival unit location: S01
  • Title: Annual Audited Balance Sheet
  • Scope and content: This file contains the annual audited balance sheet prepared by the External Audit Division for fiscal year 1987. The document details assets, liabilities, and capital accounts, reflecting the bank's financial position at year-end.
  • Conditions governing access: Open for research.
  • Signature: CBA/F001/SF001/SE004/002
  • Archival unit location: R01
  • Title: External Audit Report and Correspondence
  • Scope and content: This file comprises the external auditor's final report, engagement letters, and follow-up correspondence regarding the 1987 statutory audit. It includes findings on internal controls and compliance with Croatian banking regulations.
  • Conditions governing access: Open for research.
  • Signature: CBA/F001/SF001/SE004/003
  • Title: Board of Directors Financial Review Correspondence
  • Scope and content: This file contains memoranda and letters exchanged between the Board of Directors and the Chief Financial Officer regarding the preliminary audited financial results for 1987. Topics include dividend policy and capital adequacy.
  • Conditions governing access: Open for research.
  • Signature: CBA/F001/SF001/SE004/004
  • Title: Profit and Loss Statement Audit
  • Scope and content: This file contains the audited profit and loss statement for fiscal year 1987, showing revenue streams, operating expenses, and net income. It also includes auditor's notes on revenue recognition.
  • Conditions governing access: Open for research.
  • Signature: CBA/F001/SF001/SE004/005
  • Title: Shareholders Financial Correspondence
  • Scope and content: This file contains correspondence between the bank and its shareholders regarding the audited annual accounts for 1987. It includes dividend announcements, voting instructions, and replies to shareholder inquiries.
  • Conditions governing access: Open for research.
  • Signature: CBA/F001/SF001/SE004/006
  • Title: Regulatory Financial Compliance Audit
  • Scope and content: This file comprises the compliance audit report submitted to the Croatian National Bank following the 1987 annual examination. It covers capital adequacy, liquidity ratios, and adherence to statutory reserve requirements.
  • Conditions governing access: Open for research.
  • Signature: CBA/F001/SF001/SE004/007
  • Title: Internal Audit Correspondence
  • Scope and content: This file contains internal audit department correspondence and checklists related to the preliminary review of accounts prior to external audit. It documents audit scoping and fieldwork coordination.
  • Conditions governing access: Open for research.
  • Signature: CBA/F001/SF001/SE004/008
  • Title: Consolidated Financial Statements Audit
  • Scope and content: This file contains the consolidated financial statements for the Croatian Bank Corporation and its subsidiaries as audited for 1987. It includes elimination entries, minority interest calculations, and subsidiary financial summaries.
  • Conditions governing access: Open for research.
  • Signature: CBA/F001/SF001/SE004/009
  • Title: Bank Supervision Authority Correspondence
  • Scope and content: This file contains formal correspondence with the Croatian National Bank's Supervisory Authority regarding the 1987 audit findings, corrective action plans, and supervisory review outcomes.
  • Conditions governing access: Open for research.
  • Signature: CBA/F001/SF001/SE004/010
  • Title: External Auditor Engagement Correspondence
  • Scope and content: This file contains engagement letters, fee agreements, and scope-of-work correspondence between Croatian Bank Corporation and its appointed external auditors for the 1987 statutory audit.
  • Conditions governing access: Open for research.
  • Signature: CBA/F001/SF001/SE004/011
  • Title: Financial Risk Assessment Audit
  • Scope and content: This file contains the audited risk assessment report covering credit risk, market risk, and interest rate exposure for fiscal year 1987. It includes auditor commentary on risk management governance.
  • Conditions governing access: Open for research.
  • Signature: CBA/F001/SF001/SE004/012
  • Title: Loan Portfolio Audit Correspondence
  • Scope and content: This file contains correspondence and working papers related to the external audit of the bank's loan portfolio for 1987. It covers classification of non-performing loans, provision adequacy, and collateral valuations.
  • Conditions governing access: Open for research.
  • Signature: CBA/F001/SF001/SE004/013
  • Title: Central Bank Compliance Correspondence
  • Scope and content: This file contains correspondence with the Croatian National Bank regarding compliance with central bank circulars and regulatory reporting obligations related to the 1987 audited accounts.
  • Conditions governing access: Open for research.
  • Signature: CBA/F001/SF001/SE004/014
  • Title: Treasury Operations Audit Report
  • Scope and content: This file contains the external audit report on treasury operations for 1987, covering foreign exchange positions, securities trading, and money market activities. It includes reconciliations and confirmations.
  • Conditions governing access: Open for research.
  • Signature: CBA/F001/SF001/SE004/015
  • Title: Year-End Financial Closure Correspondence
  • Scope and content: This file contains internal correspondence and closing checklists related to the year-end financial closure for 1987. It documents cutoff procedures, accrual adjustments, and audit coordination.
  • Conditions governing access: Open for research.

20260729225320_report.pdf (62 KB)

  • Licence: Repository License
  • Text version: Original author's
  • Availability: Public
  • Archival unit Signature: CBA/F001/SF001/SE004/001
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