Regulation on the Structure, Delivery Method and Deadlines for Annual and Interim Financial Reports, Audit Report, and Chart of Accounts Application for the Central Securities Depository (Official Gazette Nos. 91/19, 48/22, 155/22 and 30/25)

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Croatian Financial Services Supervisory Agency (HANFA), 10000 Zagreb, Franje Račkoga 6, P.O. Box 164, Croatia t: 01 6173 200, f: 01 4811 507, e: info@hanfa.hr, OIB: 49376181407, MB: 02016419, w: www.hanfa.hr

REGULATION ON THE STRUCTURE, CONTENT, METHOD AND DEADLINES FOR DELIVERY OF ANNUAL FINANCIAL REPORTS AND AUDIT REPORT, INTERIM FINANCIAL REPORTS, AND APPLICATION OF THE CHART OF ACCOUNTS FOR THE CENTRAL SECURITIES DEPOSITORY (Official Gazette Nos. 91/19, 48/22, 155/22 and 30/25 – Unofficial Consolidated Text)

I. INTRODUCTORY PROVISIONS Article 1. This Regulation prescribes the structure, content, method and deadlines for delivery of annual financial reports and interim financial reports by the central securities depository (CSD) in accordance with Article 41(a) and (b) of Delegated Regulation (EU) No 2017/392 read in conjunction with Article 22 of Regulation (EU) No 909/2014, and establishes the chart of accounts for the CSD.

Article 2. (OG No. 30/25) The terms used in this Regulation have the following meanings:

1. HANFA is the Croatian Financial Services Supervisory Agency,
2. Act means the Capital Markets Act (OG No. 65/18),
3. Accounting Act means the Accounting Act ("Official Gazette" Nos. 85/24 and 145/24)
4. Regulation (EU) No 909/2014 is Regulation (EU) No 909/2014 of the European Parliament and of the Council of 23 July 2014 on improving securities settlement in the European Union and on central counterparties, amending Directives 98/26/EC and 2014/65/EU, and amending Regulation (EU) No 236/2012.
5. Delegated Regulation (EU) 2017/392 is Commission Delegated Regulation (EU) 2017/392 of 11 November 2016 supplementing Regulation (EU) No 909/2014 of the European Parliament and of the Council as regards regulatory technical standards on approval requirements, supervisory and operational requirements for central securities depositories.
6. Implementing Regulation (EU) 2017/394 is Commission Implementing Regulation (EU) 2017/394 of 11 November 2016 establishing implementing technical standards with regard to standard forms, templates and procedures for the issuance of approvals, review and assessment of central securities depositories, cooperation between home Member State authorities and host Member State authorities, consultation with bodies involved in the issuance of approvals for the provision of ancillary banking services, access involving central securities depositories, and with regard to the format of records that central securities depositories must keep in accordance with Regulation (EU) No 909/2014 of the European Parliament and of the Council.
7. Central securities depository means a central securities depository with its registered office in the Republic of Croatia as defined by the Act. (2) Other terms used in this Regulation have identical meanings to those used in the Act or Regulation (EU) No 909/2014.

II. LEGAL BASIS Article 3. (OG No. 30/25) (1) The central securities depository is obliged to keep accounting books, prepare accounting documents, value assets and liabilities, and prepare financial statements in accordance with the Act and the Accounting Act, while respecting accounting and financial standards and principles as well as general accounting assumptions. (2) The central securities depository is obliged to deliver annual financial reports and interim financial reports covered by this Regulation to HANFA in the manner and within the deadlines prescribed by Article 6 of this Regulation, using templates from Annex II, Table 2, points 1 and 2 of Implementing Regulation (EU) 2017/394 on an annual basis or for periods during the year as prescribed by Article 3 of the Regulation on periodic, statistical and capital reporting by central securities depositories and reporting by a central securities depository from another Member State ("Official Gazette" Nos. 91/19, 144/21 and 146/22). It is sufficient to indicate the date when HANFA received the annual financial reports and interim financial reports prepared in accordance with Articles 4 and 5 of this Regulation, along with the document code (unique reference number containing the information) under which the reports were submitted. (3) The central securities depository is obliged to record business events in its accounting books using accounts at least within the scope prescribed by the chart of accounts contained in Annex II of this Regulation.

III. STRUCTURE AND CONTENT OF ANNUAL AND INTERIM FINANCIAL REPORTS Article 4. (OG No. 30/25) (1) The annual financial reports and interim financial reports of the central securities depository consist of:

1. Statement of Financial Position (Balance Sheet),
2. Statement of Comprehensive Income (including Profit and Loss Account and Other Comprehensive Income),
3. Statement of Cash Flows,
4. Statement of Changes in Equity,
5. Notes to the Financial Statements (full notes for annual reports, selected notes with explanations for interim reports),
6. Management Report pursuant to Article 24 of the Accounting Act, or management report for the period during the year to which the financial report relates. (2) When preparing the Statement of Cash Flows under point 3 of paragraph (1), the central securities depository may use either the direct or indirect method. (3) The annual financial reports under paragraph (1) must be audited by an auditor. (4) In addition to the reports under paragraph (1), HANFA may request additional data, information and explanations for specific items in the annual financial reports and interim financial reports.

Article 5. (1) The central securities depository is obliged to prepare audited annual financial reports and interim financial reports for periods during the year in accordance with the structure and content defined on the forms in Annex I of this Regulation. (2) Notes to annual financial reports under Article 4(1)(5) are prepared in accordance with financial reporting standards so as to provide:

1. additional and supplementary information not presented in the Statement of Financial Position, Statement of Comprehensive Income, Statement of Cash Flows and Statement of Changes in Equity;
2. information on additional data not presented elsewhere in the financial reports but necessary for understanding any component part of the financial statements. (3) Notes to interim (quarterly) reports are prepared in accordance with financial reporting standards so as to include: a) explanation of business events significant for understanding changes in the Statement of Financial Position and operating results for the quarterly reporting period of the issuer compared to the last financial year, or information related to those events is published and relevant information published in the latest annual financial report is updated; b) statement that the same accounting policies are applied when preparing interim reports as in the latest annual financial reports, or if those policies have changed, a description of the nature and effect of the change. (4) A central securities depository that is a parent company is obliged to prepare consolidated financial statements listed in Article 4(1) in accordance with the templates in Annex I of this Regulation.

IV. REPORTING METHODS AND DEADLINES Article 6. (OG No. 30/25) (1) The central securities depository is obliged to deliver annual financial reports, management report together with the audit report attached to the reports in accordance with Article 3(2) (hereinafter: annual reports) within fifteen days from the date of receipt of the audit report, and no later than four months after the last day of the financial year for which the report is submitted. (2) The central securities depository is obliged to deliver temporary unaudited financial reports for periods during the year and management report after each quarter in accordance with Article 3(2) (hereinafter: reports for periods during the year), no later than one month after the end of the respective quarter. (3) The central securities depository is obliged to deliver annual financial reports or interim financial reports for periods during the year under Article 4(1) in the form and manner prescribed by HANFA Instructions. (4) If the central securities depository is a parent company, it must deliver annual financial reports on an individual basis under paragraph (1) to HANFA together with consolidated annual financial reports at the group level no later than four months after the end of the financial year to which the report relates, in accordance with paragraph (3). (5) If the central securities depository is a parent company, it must deliver interim financial reports on an individual basis under paragraph (2) to HANFA together with consolidated interim reports at the group level no later than one month after the end of the respective quarter, in accordance with paragraph (3).

V. TRANSITIONAL AND FINAL PROVISIONS Article 7. (1) This Regulation enters into force on the eighth day after its publication in the "Official Gazette". (2) This Regulation applies to reports under Article 6(2) for the first reporting period during the year in the financial year of adoption of the decision under Article 732(4) of the Act.

FINAL PROVISIONS Regulation on Amendments and Supplements to the Regulation on the Structure, Content, Method and Deadlines for Delivery of Annual Financial Reports and Audit Report, Interim Financial Reports, and Application of the Chart of Accounts for the Central Securities Depository (Official Gazette No. 48/22) entered into force on 30 April 2022. Article 3. (1) The first reports in accordance with the provisions of this Regulation are required to be prepared and submitted by the central securities depository for the reporting period starting from 1 January 2022. (2) This Regulation enters into force on the eighth day after its publication in the "Official Gazette".

FINAL PROVISIONS Regulation on Amendments and Supplements to the Regulation on the Structure, Content, Method and Deadlines for Delivery of Annual Financial Reports and Audit Report, Interim Financial Reports, and Application of the Chart of Accounts for the Central Securities Depository (Official Gazette No. 155/22) entered into force on 1 January 2023. Article 3. This Regulation shall be published in the "Official Gazette" and enters into force on 1 January 2023.

FINAL PROVISION Regulation on Amendments and Supplements to the Regulation on the Structure, Content, Method and Deadlines for Delivery of Annual Financial Reports and Audit Report, Interim Financial Reports, and Application of the Chart of Accounts for the Central Securities Depository (Official Gazette No. 30/25) entered into force on 1 March 2025. Article 6. This Regulation enters into force on the eighth day after its publication in the "Official Gazette".

ANNEX I. (OG No. 30/25) FORMS OF FINANCIAL REPORTS OF THE CENTRAL SECURITIES DEPOSITORY STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) as of [date] IN EUR

Position No.	Sum Elements	Code	Description	End of Prev. Year	Reporting Date (Current Period)
001	002+003+004+005+006+007+008+009	A	Non-current assets
002	1		Intangible assets
003	2		Tangible assets
004	3		Right-of-use tangible assets
005	4		Financial assets at fair value through other comprehensive income
006	5		Financial assets at fair value through profit or loss (FVTPL)
007	6		Financial assets at amortized cost
008	7		Deferred tax assets
009	8		Other assets
010	011+012+013+014+015+016	B	Current assets
011	1		Cash and cash equivalents
012	2		Receivables
013	3		Financial assets at fair value through other comprehensive income
014	4		Financial assets at fair value through profit or loss (FVTPL)
015	5		Financial assets at amortized cost
016	6		Other assets
017	001+010	C	TOTAL ASSETS
018	D		Off-balance sheet items
018	019+020+021+022+023+024+025+026	A	Capital and reserves
019	1		Share capital
020	2		Statutory reserves
021	3		Other reserves
022	4		Fair value reserves
023	5		Retained earnings
024	6		Accumulated losses
025	7		Profit/Loss for the current year
026	8		Non-controlling interest
027	028+029+030	B	Non-current liabilities
028	1		Deferred tax liabilities
029	2		Provisions
030	3		Other liabilities
031	032+033+034+035+036	C	Current liabilities
032	1		Trade payables
033	2		Employee benefits payable
034	3		Liabilities for loans/borrowings
035	4		Other liabilities
036	5		Provisions
037	018+027+031	D	TOTAL LIABILITIES AND EQUITY
038	E		Off-balance sheet items
039	040+041	F	CAPITAL AND RESERVES (Consolidated supplement)
040	1		Attributable to owners of the parent
041	2		Attributable to non-controlling interest
Note: Items under position numbers 040 and 041 are completed by entities preparing consolidated annual financial reports.

STATEMENT OF COMPREHENSIVE INCOME (INCLUDING PROFIT AND LOSS ACCOUNT AND OTHER COMPREHENSIVE INCOME) for the period IN EUR

Position No.	Sum Elements	Code	Description	Same Period Prev. Year	Current Business Period
1	002 + 009	A	OPERATING INCOME
2	003 + 007 + 008	B	INCOME FROM SERVICE SALES
3	004 + 005 + 006	C	INCOME FROM CORE SERVICES
4	1		Income from initial registration service in intangible form
5	2		Income from central securities depository services
6	3		Income from settlement system management services
7	D		INCOME FROM ANCILLARY SERVICES
8	E		INCOME FROM OTHER SERVICES
9	010 + 011	F	OTHER OPERATING INCOME
10	1		Income from subsidies and state aid
11	2		Other operating income
12	013 + 014 + 015 + 019 + 020	G	OPERATING EXPENSES
13	1		MATERIAL COSTS
14	2		OTHER EXTERNAL EXPENSES
15	016 + 017 + 018	3	STAFF COSTS
16	3 a)		Wages and salaries
17	3 b)		Taxes and contributions from wages
18	3 c)		Contributions on wages
19	4		DEPRECIATION EXPENSES
20	021 + 022 + 023	5	OTHER EXPENSES
21	5 a)		Other employee expenses
22	5 b)		Agency worker service costs
23	5 c)		Other operating expenses
24	025 + 026 + 027	H	NET FAIR VALUE ADJUSTMENTS AND PROVISIONS
25	1		PROFIT/LOSS FROM RECEIVABLES IMPAIRMENT
26	2		PROFIT/LOSS FROM INVESTMENTS AND OTHER FINANCIAL ASSETS IMPAIRMENT
27	3		PROVISIONS
28	001 - 012 + 024	I	PROFIT/LOSS FROM ORDINARY ACTIVITIES
29	030 + 031 + 032	J	FINANCIAL INCOME
30	1		Interest income
31	2		Positive exchange differences
32	3		Other financial income
33	034+035+036	K	FINANCIAL EXPENSES
34	1		Interest expense
35	2		Negative exchange differences
36	3		Other financial expenses
37	029 - 033	L	PROFIT/LOSS FROM FINANCIAL ACTIVITIES
38	001 + (024) + 029	M	TOTAL INCOME
39	012 - (024) + 033	N	TOTAL EXPENSES
40			Share of profit/loss of associates and subsidiaries
41	038 - 039 + 040	O	PROFIT/LOSS BEFORE TAXATION
42	P		INCOME TAX
43	041 - 042	R	PROFIT/LOSS AFTER TAXATION
44	045 + 050	S	OTHER COMPREHENSIVE INCOME
45	046 + 047 + 048 + 049	T	Items not to be reclassified to profit or loss
46	1		Change in revaluation reserves: real estate, plant, equipment and intangible assets
47	2		Change in fair value of equity instruments
48	3		Changes on other items not to be reclassified to profit or loss
49	4		Income tax relating to items not to be reclassified
50	051 + 054 + 057	U	Items that may be reclassified to profit or loss
51	052 + 053	1	Change in revaluation reserves: debt securities
52	1 a) –		– unrealized profits/losses
53	1 b) –		– transferred to profit or loss (reclassification adjustments)
54	055 + 056	2	Changes on other items that may be reclassified to profit or loss
55	2 a) –		– profits/losses
56	2 b) –		– transferred to profit or loss (reclassification adjustments)
57	3		Income tax relating to items that may be reclassified
58	043 + 044	V	TOTAL COMPREHENSIVE INCOME
59			Attributable to owners of the parent
60			Attributable to minority interest
61	Z		Reclassification adjustments
Note: Items under position numbers 059 and 060 are completed by entities preparing consolidated annual financial reports.

STATEMENT OF CASH FLOWS (INDIRECT METHOD) for the period IN EUR

Position No.	Sum Elements	Code	Description	Same Period Prev. Year	Current Business Period
01	002 + 010 + 016	A	CASH FLOW FROM OPERATING ACTIVITIES
002	003 + 004	I	Cash flow before changes in operating assets and liabilities
003	1.		Profit/(loss) before taxation
004	005 + … + 009	2.	Adjustments:
005	2.1		Depreciation
006	2.2		Impairment losses on financial assets
007	2.3		Provisions
008	2.4		Interest and dividend income
009	2.5		Other (profits) / losses
010	011 + … + 015	II	Increase/(decrease) in operating assets and liabilities
011	1.		(Increase)/decrease in inventories
012	2.		(Increase)/decrease in receivables
013	3.		Increase/(decrease) in trade payables
014	4.		Increase/(decrease) in other liabilities
015	5.		(Increase)/decrease in deferred tax assets
016	III		(Paid income tax)
017	018 + … + 021	B	CASH FLOW FROM INVESTING ACTIVITIES
018	1.		Proceeds from sale/(expenditure on acquisition) of tangible and intangible assets
019	2.		Proceeds from maturity and sale/(expenditure on acquisition) of financial assets
020	3.		Interest and dividends received
021	4.		Other proceeds/(expenditure) from investing activities
022	023 + … + 028	C	CASH FLOW FROM FINANCING ACTIVITIES
023	1.		Cash proceeds from increase in share capital
024	2.		Cash proceeds from received short-term and long-term borrowings
025	3.		Cash expenditure for repayment of received short-term and long-term borrowings
026	4.		Cash expenditure for repurchase of own shares
027	5.		Cash expenditure for distribution of profit (dividends)
028	6.		Other proceeds/expenditure from financing activities
029	001 + 017 + 022	D	NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS
030	E		CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR
031	029 + 030	F	CASH AND CASH EQUIVALENTS AT END OF YEAR

STATEMENT OF CASH FLOWS (DIRECT METHOD) for the period IN EUR

Position No.	Sum Elements	Code	Description	Same Period Prev. Year	Current Business Period
001	002 + 005	A	NET CASH FLOW FROM OPERATING ACTIVITIES
002	003 + 004	I	Total cash inflows from operating activities
003	1		Cash inflows from customers
004	2		Other cash inflows from operating activities
005	006 + … + 010	II	Total cash outflows from operating activities
006	1		Cash outflows to suppliers
007	2		Cash outflows for employees
008	3		Cash outflows for interest
009	4		Cash outflows for taxes
010	5		Other cash outflows from operating activities
011	012 + 016	B	NET CASH FLOW FROM INVESTING ACTIVITIES
012	013 + 014 + 015	I	Total cash inflows from investing activities
013	1		Cash inflows from sale of long-term tangible and intangible assets
014	2		Cash inflows from sale of equity and debt instruments
015	3		Other cash inflows from investing activities
016	017 + 018 + 019	II	Total cash outflows from investing activities
017	1		Cash outflows from sale of long-term tangible and intangible assets
018	2		Cash outflows from sale of equity and debt instruments
019	3		Other cash outflows from investing activities
020	021 + 024	C	NET CASH FLOW FROM FINANCING ACTIVITIES
021	022 + 023	I	Total cash inflows from financing activities
022	1		Cash inflows from principal of loans, borrowings and other advances
023	2		Other cash inflows from financing activities
024	025 + 026 + 027	II	Total cash outflows from financing activities
025	1		Cash outflows for repayment of loan and bond principal
026	2		Cash outflows for dividend distribution
027	3		Other cash outflows from financing activities
028	001 + 011 + 020	D	INCREASE/DECREASE IN CASH FLOW
029	E		CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR
030	028 + 029	F	CASH AND CASH EQUIVALENTS AT END OF YEAR

(OG No. 30/25)

ANNEX II. CHART OF ACCOUNTS FOR THE CENTRAL SECURITIES DEPOSITORY 0 NON-CURRENT ASSETS AND LOSSES EXCEEDING CAPITAL 1 CASH, SHORT-TERM RECEIVABLES, SHORT-TERM FINANCIAL ASSETS AND ACTIVE ACCOUNTING ACCOUNTS 2 SHORT-TERM LIABILITIES AND PASSIVE ACCOUNTING ACCOUNTS 3 INVENTORIES OF RAW MATERIALS AND MATERIALS, SPARE PARTS, SMALL INVENTORY AND ADVANCES FOR INVENTORIES 4 OPERATING EXPENSES 6 MERCHANDISE 7 INCOME AND EXPENSES 8 FINANCIAL RESULT OF OPERATIONS 9 LONG-TERM LIABILITIES, CAPITAL AND RESERVES, DEFERRED TAX LIABILITIES AND OFF-BALANCE SHEET RECORDS 0 NON-CURRENT ASSETS AND LOSSES EXCEEDING CAPITAL 0 Intangible assets 1 Start-up costs 2 Patents and trademarks 3 Licenses and other rights 5 Intangible assets in progress 6 Advances for intangible assets 7 Other intangible assets 8 Impairment of lease rights 9 Impairment of intangible assets 1 Land and buildings, plant and equipment and others 10 Land 2 Buildings, plant and equipment and others 20 Buildings 21 Plant and equipment 22 Tools, office furniture and transport means 25 Tangible assets in progress 26 Advances for tangible assets 29 Impairment of tangible assets 4 Long-term financial assets 40 Shares and interests in affiliated companies 41 Loans granted to affiliated companies 43 Deposits granted and similar assets 45 Investments in shares of unaffiliated companies 46 Investments in debt securities 47 Other long-term investments 48 Other long-term financial assets 49 Impairment of long-term financial assets 5 Long-term receivables 58 Other long-term receivables 59 Impairment of long-term receivables 6 Investments in real estate 60 Land 61 Buildings 62 Part of a building 69 Impairment of investments in real estate 8 Deferred tax assets 1 CASH, SHORT-TERM RECEIVABLES, SHORT-TERM FINANCIAL ASSETS AND ACTIVE ACCOUNTING ACCOUNTS 10 Cash in bank and treasury 100 Market participants – individual settlement 101 Cash in treasury 102 Foreign currency account 105 Foreign currency in treasury 106 Market participants – contractual settlement 107 Segregated cash funds for securities purchase settlement 108 Market participants – special purpose 11 Payment instruments 110 Checks 111 Promissory notes 112 Bonds 113 Shares 114 Derivative financial instruments 115 Treasury bills 116 Treasury notes 118 Interests in investment funds