Instructions for Preparing and Submitting Leasing Company Reports in Electronic Form

Based on Article 8, paragraph 1 of the Rulebook on the structure and content as well as the method and deadlines for submission of financial and additional reports of leasing companies ("Narodne novine" No. 60/14, 132/17, and 142/22) and Article 4, paragraph 5 of the Rulebook on the capital of leasing companies ("Narodne novine" No. 60/14 and 142/22), the Croatian Financial Services Supervisory Agency, at the meeting of the Board of Directors held on December 21, 2022, adopts

INSTRUCTIONS FOR PREPARING AND SUBMITTING REPORTS OF LEASING COMPANIES IN ELECTRONIC FORM

1. Introduction A leasing company is obliged to submit annual and quarterly financial and additional reports of the leasing company in electronic form to the Croatian Financial Services Supervisory Agency (hereinafter: the Agency), in accordance with the Rulebook on the structure and content as well as the method and deadlines for submission of financial and additional reports of leasing companies ("Narodne novine" No. 60/14, 132/17, and 142/22; hereinafter in the text: the Rulebook) and the Rulebook on the capital of leasing companies ("Narodne novine" No. 60/14 and 142/22). These Instructions regulate the format and method of submission of the aforementioned reports of leasing companies in electronic form.

2. Types of Reports The types of reports submitted in electronic form are:

• Financial and additional reports of leasing companies,
• Report on the calculation of the capital of the leasing company.

3. Submission of Reports Reports are submitted in electronic form in the following format and files:

• an XML format file that includes a set of annual reports of the leasing company in accordance with the prescribed XML schema published on the Agency's website, signed by the Management of the company. This file constitutes a set of annual financial and additional reports from the Rulebook and the annual report on capital calculation from the Rulebook on the capital of leasing companies.

• an XML format file that includes a set of quarterly reports of the leasing company in accordance with the prescribed XML schema published on the Agency's website, signed by the Management of the company. This file constitutes a set of quarterly financial and additional reports from the Rulebook and quarterly reports on capital calculation from the Rulebook on the capital of leasing companies.

• an XML format file that includes a set of annual reports of the leasing company in liquidation in accordance with the prescribed XML schema published on the Agency's website, signed by the liquidator of the leasing company. This file constitutes a set of annual financial and additional reports from the Rulebook, which leasing companies in liquidation are obliged to submit to the Agency based on the Rulebook on the application of provisions of the Leasing Act and other regulations to leasing companies in liquidation ("Narodne Novine" No. 60/14 and 57/16).

• an XML format file that includes a set of quarterly reports of the leasing company in liquidation in accordance with the prescribed XML schema published on the Agency's website, signed by the liquidator of the leasing company. This file constitutes a set of quarterly financial and additional reports from the Rulebook, which leasing companies in liquidation are obliged to submit to the Agency based on the Rulebook on the application of provisions of the Leasing Act and other regulations to leasing companies in liquidation ("Narodne Novine" No. 60/14 and 57/16).

4. Description of the XML Format Report File The leasing company is obliged to prepare report files in XML format in accordance with the prescribed XML schema of the Agency. XML schemas for the preparation of leasing company reports are available on the Agency's website (https://reports.hanfa.hr/xml_sheme/). Leasing companies will determine the method by which they will enter data from the aforementioned forms into the XML report, and are responsible for its preparation in accordance with the prepared XML schema.

5. Signing of Files The signing of the file, which the leasing company is obliged to submit, is carried out in accordance with the valid Technical Instruction for the application of electronic signature in the reporting procedure of the Croatian Financial Services Supervisory Agency, published on the Agency's website. The rules for signing are the same as the rules that apply to the handwritten signature applied to the written form of the report. Reports of the leasing company are signed by at least two members of the management board or the liquidator of the leasing company. Exceptionally, in case of impediment, the management board or the liquidator of the leasing company may, in accordance with regulations on representation, authorize another person in writing to sign the reports with prior notice to the Agency.

6. Submission of Reports Reports from point 2 of these Instructions are submitted by the leasing company in accordance with the valid Technical Instruction for reporting and working with the interface of the system for submitting data in electronic form, published on the Agency's website.

7. Final Provisions With the application of these Instructions, the Technical Instruction for the preparation and submission of reports of leasing companies in electronic form of January 23, 2015, ceases to be valid. These Instructions enter into force on January 1, 2023.

CLASS: 011-01/22-05/02 FILE REFERENCE: 326-01-50-52-22-1 Zagreb, December 21, 2022

PRESIDENT OF THE BOARD OF DIRECTORS dr. sc. Ante Žigman