Guideline for Submission of Financial Reports of the Investor Protection Fund

1 Based on Article 15, point 7 of the Act on the Croatian Financial Services Supervisory Agency (Official Gazette numbers 140/05 and 12/12), the Croatian Financial Services Supervisory Agency, at a meeting of its Management Board held on 21 December 2022, adopts GUIDELINE FOR THE SUBMISSION OF FINANCIAL REPORTS OF THE INVESTOR PROTECTION FUND

1. Introduction The Operator of the Investor Protection Fund (hereinafter: Fund Operator) is required to submit half-yearly and annual financial reports to the Croatian Financial Services Supervisory Agency (hereinafter: Hanfa) in accordance with the currently applicable Rules on regular contributions of members, management of funds and financial reports of the Investor Protection Fund. This Guideline specifies the format, signing, and submission method for these reports.
2. Format of reports in electronic form submitted via reports.hanfa.hr Reports are submitted electronically in the format and files as an XML file encompassing half-yearly and annual financial reports according to the prescribed XML schema published on Hanfa's website at http://reports.hanfa.hr/Documentation. This file relates to the half-yearly and annual financial reports of the Fund, and encompasses forms: Balance Sheet, Income Statement, and Cash Flow Statement. The procedure by which the Fund Operator converts report data into this specified form is determined and carried out by the Fund Operator itself.
3. Signing of files The signing of files that the Fund Operator is required to submit in electronic form is performed in accordance with the currently applicable Technical Guideline for the application of electronic signatures in reporting procedures to the Croatian Financial Services Supervisory Agency.
4. Submission of reports The submission of reports under this Guideline is carried out by direct access to Hanfa's computer system in the electronic data submission system (reports.hanfa.hr). Access to Hanfa's computer system is performed in accordance with the Technical Guideline for login and operation with the electronic data submission system interface. Additionally, the submission of reports under this Guideline is carried out in one of the following ways: a) via Hanfa's Electronic Contact Point in electronic form b) via postal service providers, or c) by personal delivery.

2 5. Final Provisions Upon entry into force of this Guideline, the Technical Guideline for the preparation and submission of half-yearly and annual financial reports of the Investor Protection Fund in electronic form dated 13 December 2013, CLASS: 011-02/13-04/66, REG. NO.: 326-770-13-2, ceases to be valid. This Guideline will be published on Hanfa's website and enters into force on 1 January 2023. CLASS: 011-01/22-01/06 REG. NO.: 326-01-60-61-22-2 Zagreb, 21 December 2022. CHAIRMAN OF THE MANAGEMENT BOARD dr. sc. Ante Žigman