Specifically, municipalities and homeowners' associations will be able to record investments made from the National Fund for Regional and Local Development in their financial statements without waiting for final acceptance of the completed work. The government has approved a corresponding regulation establishing the deadlines and procedures for transferring these investments to beneficiaries. According to the Ministry of Infrastructure and Regional Development, the transfer of investments can currently be deferred until final acceptance, even if the work has already been completed and the facility is in use. In some cases, this period may last up to one year. Thus, the cost of the investments is not reflected in the beneficiary's financial statements, even though the beneficiary is already using the facility. Under the new regulation approved by the Cabinet of Ministers, investments will be transferred based on an acceptance certificate upon completion of the work, without the need to wait for final acceptance. Consequently, beneficiaries will be able to reflect the cost of the investment in their financial statements, correctly calculate asset depreciation, and gain a clearer understanding of their management responsibilities. The regulation also establishes templates for inspection and transfer-acceptance documents to ensure that the procedure for transferring investments is applied uniformly. // 21.10.2026 — InfoMarket.