Editorial draft for professional review. No unapproved author or reviewer is named.
Start with the form for the relevant year
FINA’s instructions for reports from 2025 refer to position names, underlying records and applicable standards. The reference page includes entity, period and report-type information. Check the year and form type before mapping individual rows.
HSFI means Croatian Financial Reporting Standards; MSFI is the Croatian abbreviation for IFRS. An English software interface does not change the applicable framework to US GAAP or determine an entity’s reporting obligations.
A mapping needs an explanation
A working mapping table should connect the account, its description, the target position and the reason for the selection. Where one account contains different types of transactions, its code may not be enough. Further detail or a documented allocation may be needed.
Renaming an account does not necessarily change its economic substance. Conversely, the same code in two charts of accounts does not guarantee the same contents. Treat the previous year’s template as a starting point to verify.
Synthetic example: the same total, a different picture
An entity has EUR 10,000 in receivables. In this working example, EUR 8,000 falls due in the short term and EUR 2,000 later. Grouping the entire amount into one category without checking its nature and maturity may leave total assets unchanged while distorting the basis of liquidity analysis.
This example does not prescribe a particular AOP number or a classification rule for every situation. It illustrates why mapping should be checked against source agreements, accounting policies and the relevant standard.
Trace the report back to its source
For a selected reporting position, inspect the accounts and entries contributing to the amount. Reconcile to the trial balance, record reclassifications separately and confirm prior-year treatment. A zero can mean no activity, but it can also mean an unmapped account.
A useful control therefore asks what was excluded. Review unmapped accounts, empty categories and manual adjustments before sharing the report with another person.
Combine software with professional review
In a FynTwin demonstration, ask to see the connection between the report and journal and the process for changing mappings. Automation can reduce repetition, while the person responsible for the report confirms accounting treatment and submission.
This guide is not an instruction for automatic filing with FINA. Use official guidance and your accounting professional to establish obligations, the current form and the treatment of specific circumstances.