Regulation on Issuer Reports for Periods During the Year: Content, Structure, Form and Submission to Hanfa - Unofficial Consolidated Text (NN 114/18, 27/2021, 26/2022, 31/2023)

1. Based on Article 470 of the Capital Market Act (Official Gazette, Nos. 65/18, 17/20, 83/21, 151/22 and 32/23), the Croatian Financial Services Supervisory Agency (Hanfa) adopted on March 17, 2023, at a meeting of its Management Board:

REGULATION ON THE CONTENT AND STRUCTURE OF ISSUER REPORTS FOR PERIODS DURING THE YEAR, AND THEIR FORM AND METHOD OF SUBMISSION TO THE CROATIAN FINANCIAL SERVICES SUPERVISORY AGENCY (Official Gazette, Nos. 114/2018, 27/2021, 26/2022 and 32/2023) Unofficial Consolidated Text

INTRODUCTORY PROVISIONS General Provisions Article 1. This Regulation prescribes the content and structure of issuer reports for periods during the year, as well as their form and method of submission to the Croatian Financial Services Supervisory Agency.

Definitions Article 2. Certain terms in this Regulation have the following meanings:

1. Hanfa means the Croatian Financial Services Supervisory Agency.
2. Act means the Capital Market Act (Official Gazette, Nos. 65/18, 17/20, 83/21 and 151/22).
3. Issuer means the issuer of securities as prescribed by Article 455(1)(7) of the Act, having its registered office in the Republic of Croatia.
4. Half-year report means a report as prescribed by Articles 465 and 466 of the Act.
5. Quarterly report means a report as prescribed by Article 468 of the Act.
6. SRPI means the Official Register of Prescribed Information as prescribed by Article 498 of the Act, maintained by Hanfa.

CONTENT AND STRUCTURE OF REPORTS FOR PERIODS DURING THE YEAR Article 3. (1) An issuer of shares and debt securities is required to prepare a half-year report in accordance with Articles 465 and 466 of the Act. (2) An issuer of shares is required to prepare a quarterly report in accordance with Article 468 of the Act. (3) Financial statements for periods during the year comprise:

• balance sheet (statement of financial position)
• income statement (profit and loss account)
• statement of comprehensive income
• cash flow statement
• statement of changes in equity, and
• notes to the financial statements. (4) An issuer of shares and debt securities is required to prepare half-year financial statements according to the structure and content specified in Appendix 1 of this Regulation. (5) An issuer of shares is required to prepare quarterly financial statements according to the structure and content specified in Appendix 2 of this Regulation. (6) Notes to the financial statements must contain important accounting policies and information supplementing the data presented in the financial statements for periods during the year. The notes include a textual description or breakdown of items presented in these reports, as well as information on items that do not meet the recognition criteria but are material to understanding the financial statements for periods during the year. (7) The provisions of paragraphs 1 to 6 of this Article apply mutatis mutandis to issuers required to prepare consolidated reports.

FORM AND METHODS OF SUBMISSION OF REPORTS FOR PERIODS DURING THE YEAR Article 4. (1) When submitting the half-year report, the issuer is required to simultaneously submit three files to Hanfa:

1. a PDF format file containing as one complete document:
   • half-year financial statements
   • management report
   • declaration by persons in the issuer responsible for preparing the half-year report, and
   • audit report or review report if the half-year financial statements have been audited or reviewed, or a declaration that they have not been audited or reviewed
2. an XLS format file containing the half-year financial statements, and
3. an XML format file containing the half-year financial statements. (2) When submitting the quarterly report, the issuer is required to simultaneously submit three files to Hanfa:
4. a PDF format file containing as one complete document:
   • quarterly financial statements
   • management report, and
   • declaration by persons in the issuer responsible for preparing the quarterly report
5. an XLS format file containing the quarterly financial statements, and
6. an XML format file containing the quarterly financial statements. (3) Hanfa publishes templates for submitting financial statements for periods during the year in XLS format on its website. Issuers may simultaneously use these XLS templates to create the XML file. (4) The files from paragraph 1(1) and (2), and paragraph 2(1) and (2) of this Article are submitted to Hanfa via SRPI, while the file from paragraph 1(3) and paragraph 2(3) are submitted to Hanfa through its reporting system, all in accordance with the Hanfa Regulation governing the content, form and method of submitting prescribed information to Hanfa and SRPI, and the corresponding technical instruction published by Hanfa on its website. (5) A half-year report is considered submitted to Hanfa only if submitted in the form and manner prescribed by paragraphs 1, 3, and 4 of this Article. (6) A quarterly report is considered submitted to Hanfa only if submitted in the form and manner prescribed by paragraphs 2 to 4 of this Article. (7) An issuer of shares that has prepared and submitted its quarterly report for the second quarter in the form and manner prescribed by this Regulation, and whose management report includes data for both the second quarter and the first half of the respective financial year, along with a declaration that the half-year financial statements have not been audited or reviewed, simultaneously fulfills its obligation to prepare and submit the half-year report in accordance with this Regulation. This exception does not apply to issuers of shares whose half-year reports have been audited or reviewed. (8) The provisions of paragraphs 1 to 7 of this Article apply mutatis mutandis to issuers required to prepare consolidated reports.

TRANSITIONAL AND FINAL PROVISIONS Article 5. (1) Issuers are required to prepare and submit their first reports for periods during the year in accordance with this Regulation for the annual reporting period starting from January 1, 2023. Reports for periods during the financial year ending on December 31, 2022, are required to be prepared and submitted in accordance with the Regulation on the Content and Structure of Issuer Reports for Periods During the Year, and Their Form and Method of Submission to the Croatian Financial Services Supervisory Agency (Official Gazette, Nos. 114/18, 27/21 and 26/22). (2) This Regulation enters into force on the eighth day following its publication in the Official Gazette.

Appendix 1. GENERAL DATA FOR ISSUERS Reporting period: dd.mm.yyyy to dd.mm.yyyy Year: Half-year period: Half-year financial statements Registration number (MB): Member state of incorporation code: Entity registration number (MBS): Personal identification number (OIB): LEI: Institution code: Issuer company name: Postal code and city: Street and house number: Email address: Website: Number of employees (end of reporting period): Consolidated report: (KN-not consolidated/KD-consolidated) KN KD Audited: (RN-not audited/RD-audited) RN RD Subsidiary companies (according to IFRS): Registered office: MB : Yes / No Accounting service: (Yes/No) (accounting service company name) Contact person: (surname and first name only) Phone: Email address: Audit firm: (audit firm company name) Authorized auditor: (first and last name)

a) Half-year financial statements of "general" issuers PFI-IZD-POD BALANCE SHEET as of ..____ in euros Obligor:_____________________________________________________________ Position name | AOP code | Last day of previous financial year (1) | Reporting date of current period (2) A) CLAIMS FOR SUBSCRIBED BUT UNPAID CAPITAL | 001 B) NON-CURRENT ASSETS (AOP 003+010+020+031+036) | 002 | 0 | 0 I. INTANGIBLE ASSETS (AOP 004 to 009) | 003 | 0 | 0

1. Development costs | 004
2. Concessions, patents, licenses, trademarks, software and other rights | 005
3. Goodwill | 006
4. Advances for intangible assets | 007
5. Intangible assets in progress | 008
6. Other intangible assets | 009 II. TANGIBLE ASSETS (AOP 011 to 019) | 010
7. Land | 011
8. Buildings | 012
9. Plant and equipment | 013
10. Tools, operating inventory and transport assets | 014
11. Biological assets | 015
12. Advances for tangible assets | 016
13. Tangible assets in progress | 017
14. Other tangible assets | 018
15. Investment property | 019 III. NON-CURRENT FINANCIAL ASSETS (AOP 021 to 030) | 020
16. Investments in shares (equity) of group undertakings | 021
17. Investments in other securities of group undertakings | 022
18. Loans granted, deposits and similar to group undertakings | 023
19. Investments in shares (equity) of associated undertakings | 024
20. Investments in other securities of associated undertakings | 025
21. Loans granted, deposits and similar to associated undertakings | 026
22. Investments in securities | 027
23. Loans granted, deposits and similar | 028
24. Other investments accounted for using the equity method | 029
25. Other non-current financial assets | 030 IV. CURRENT ASSETS (AOP 032 to 035) | 031 | 0 | 0
26. Receivables from group undertakings | 032
27. Receivables from associated undertakings | 033
28. Trade receivables | 034
29. Other receivables | 035 V. DEFERRED TAX ASSETS | 036 C) CURRENT ASSETS (AOP 038+046+053+063) | 037 I. INVENTORIES (AOP 039 to 045) | 038
30. Raw materials and supplies | 039
31. Work in progress | 040
32. Finished goods | 041
33. Merchandise | 042
34. Advances for inventories | 043
35. Non-current assets held for sale | 044
36. Biological assets | 045 II. CURRENT RECEIVABLES (AOP 047 to 052) | 046
37. Receivables from group undertakings | 047
38. Receivables from associated undertakings | 048
39. Trade receivables | 049
40. Receivables from employees and members of undertakings | 050
41. Receivables from the state and other institutions | 051
42. Other receivables | 052 III. CURRENT FINANCIAL ASSETS (AOP 054 to 062) | 053
43. Investments in shares (equity) of group undertakings | 054
44. Investments in other securities of group undertakings | 055
45. Loans granted, deposits and similar to group undertakings | 056
46. Investments in shares (equity) of associated undertakings | 057
47. Investments in other securities of associated undertakings | 058
48. Loans granted, deposits and similar to associated undertakings | 059
49. Investments in securities | 060
50. Loans granted, deposits and similar | 061
51. Other financial assets | 062 IV. CASH AT BANK AND IN HAND | 063 D) PREPAID EXPENSES OF FUTURE PERIODS AND ACCRUED INCOME | 064 E) TOTAL ASSETS (AOP 001+002+037+064) | 065 F) OFF-BALANCE SHEET RECORDS | 066

LIABILITIES AND EQUITY A) SHARE CAPITAL AND RESERVES (AOP 068 to 070+076+077+083+086+089) | 067 I. SHARE (SUBSCRIBED) CAPITAL | 068 II. CAPITAL RESERVES | 069 III. RESERVES FROM PROFIT (AOP 071+072 -073+074+075) | 070

1. Legal reserves | 071
2. Reserves for own shares | 072
3. Own shares and participations (contra item) | 073
4. Statutory reserves | 074
5. Other reserves | 075 IV. REVALUATION RESERVES | 076 V. FAIR VALUE RESERVES AND OTHER (AOP 078 to 082) | 077
6. Fair value of financial assets through other comprehensive income (or available for sale) | 078
7. Effective portion of cash flow hedges | 079
8. Effective portion of net investment hedges in foreign operations | 080
9. Other fair value reserves | 081
10. Exchange differences from translating foreign operations (consolidation) | 082 VI. RETAINED PROFIT OR ACCUMULATED LOSS (AOP 084 -085) | 083
11. Retained profit | 084
12. Accumulated loss | 085 VII. PROFIT OR LOSS FOR THE FINANCIAL YEAR (AOP 087 -088) | 086
13. Profit for the financial year | 087
14. Loss for the financial year | 088 VIII. MINORITY (NON-CONTROLLING) INTERESTS | 089 B) PROVISIONS (AOP 091 to 096) | 090
15. Provisions for pensions, severance and similar obligations | 091
16. Provisions for tax liabilities | 092
17. Provisions for pending litigation | 093
18. Provisions for costs of restoring natural resources | 094
19. Provisions for warranty costs | 095
20. Other provisions | 096 C) NON-CURRENT LIABILITIES (AOP 098 to 108) | 097
21. Liabilities to group undertakings | 098
22. Liabilities for loans, deposits and similar to group undertakings | 099
23. Liabilities to associated undertakings | 100
24. Liabilities for loans, deposits and similar to associated undertakings | 101
25. Liabilities for loans, deposits and similar | 102
26. Liabilities to banks and other financial institutions | 103
27. Liabilities for advances received | 104
28. Trade payables | 105
29. Liabilities for securities issued | 106
30. Other non-current liabilities | 107
31. Deferred tax liabilities | 108 D) CURRENT LIABILITIES (AOP 110 to 123) | 109
32. Liabilities to group undertakings | 110
33. Liabilities for loans, deposits and similar to group undertakings | 111
34. Liabilities to associated undertakings | 112
35. Liabilities for loans, deposits and similar to associated undertakings | 113
36. Liabilities for loans, deposits and similar | 114
37. Liabilities to banks and other financial institutions | 115
38. Liabilities for advances received | 116
39. Trade payables | 117
40. Liabilities for securities issued | 118
41. Employee benefit liabilities | 119
42. Tax, contribution and similar payment liabilities | 120
43. Liabilities arising from profit sharing | 121
44. Liabilities for non-current assets held for sale | 122
45. Other current liabilities | 123 E) DEFERRED EXPENSES AND INCOME OF FUTURE PERIOD | 124 F) TOTAL – LIABILITIES AND EQUITY (AOP 067+090+097+109+124) | 125 G) OFF-BALANCE SHEET RECORDS | 126

INCOME STATEMENT for the period ..____ to ..____ in euros Obligor: Position name | AOP code | Same period previous year (1) | Current period (2) I. OPERATING INCOME (AOP 002 to 006) | 001

1. Sales revenue from group undertakings | 002
2. Sales revenue (outside the group) | 003
3. Revenue from use of own products, goods and services | 004
4. Other operating income from group undertakings | 005
5. Other operating income (outside the group) | 006 II. OPERATING EXPENSES (AOP 08+009+013+017+018+019+022+029) | 007
6. Changes in value of work in progress and finished goods | 008
7. Material costs (AOP 010 to 012) | 009 a) Raw materials and supplies costs | 010 b) Cost of goods sold | 011 c) Other external costs | 012
8. Staff costs (AOP 014 to 016) | 013 a) Net wages and salaries | 014 b) Tax and contribution costs from wages | 015 c) Contributions on wages | 016
9. Depreciation and amortization | 017
10. Other operating expenses | 018
11. Value adjustments (AOP 020+021) | 019 a) Non-financial non-current assets | 020 b) Non-financial current assets | 021
12. Provisions (AOP 023 to 028) | 022 a) Provisions for pensions, severance and similar obligations | 023 b) Provisions for tax liabilities | 024 c) Provisions for pending litigation | 025 d) Provisions for costs of restoring natural resources | 026 e) Provisions for warranty costs | 027 f) Other provisions | 028
13. Other operating expenses | 029 III. FINANCIAL INCOME (AOP 031 to 040) | 030
14. Income from investments in shares (equity) of group undertakings | 031
15. Income from investments in shares (equity) of associated undertakings | 032
16. Income from other non-current financial investments and loans to group undertakings | 033
17. Other interest income from relationships with group undertakings | 034
18. Exchange differences and other financial income from relationships with group undertakings | 035
19. Income from other non-current financial investments and loans | 036
20. Other interest income | 037
21. Exchange differences and other financial income | 038
22. Unrealized gains (income) from financial assets | 039
23. Other financial income | 040 IV. FINANCIAL EXPENSES (AOP 042 to 048) | 041
24. Interest and similar expenses from group undertakings | 042
25. Exchange differences and other expenses from group undertakings | 043
26. Interest and similar expenses | 044
27. Exchange differences and other expenses | 045
28. Unrealized losses (expenses) from financial assets | 046
29. Value adjustments of financial assets (net) | 047
30. Other financial expenses | 048 V. SHARE IN PROFIT OF ASSOCIATED UNDERTAKINGS | 049 VI. SHARE IN PROFIT OF JOINT VENTURES | 050 VII. SHARE IN LOSS OF ASSOCIATED UNDERTAKINGS | 051 VIII. SHARE IN LOSS OF JOINT VENTURES | 052 IX. TOTAL INCOME (AOP 001+030+049 +050) | 053 X. TOTAL EXPENSES (AOP 007+041+051 + 052) | 054 XI. PROFIT OR LOSS BEFORE TAX (AOP 053-054) | 055
31. Profit before tax (AOP 053-054) | 056
32. Loss before tax (AOP 054-053) | 057 XII. INCOME TAX | 058 XIII. PROFIT OR LOSS FOR THE PERIOD (AOP 055-059) | 059
33. Profit for the period (AOP 055-059) | 060
34. Loss for the period (AOP 059-055) | 061

DISCONTINUED OPERATIONS (filled by IFRS-liable undertakations only if they have discontinued operations) XIV. PROFIT OR LOSS OF DISCONTINUED OPERATIONS BEFORE TAX (AOP 063-064) | 062

1. Profit of discontinued operations before tax | 063
2. Loss of discontinued operations before tax | 064 XV. INCOME TAX ON DISCONTINUED OPERATIONS | 065
3. Profit of discontinued operations for the period (AOP 062-065) | 066
4. Loss of discontinued operations for the period (AOP 065-062) | 067 TOTAL OPERATIONS (filled only by IFRS-liable undertakations with discontinued operations) XVI. PROFIT OR LOSS BEFORE TAX (AOP 055+062) | 068
5. Profit before tax (AOP 068) | 069
6. Loss before tax (AOP 068) | 070 XVII. INCOME TAX (AOP 058+065) | 071 XVIII. PROFIT OR LOSS FOR THE PERIOD (AOP 068-071) | 072
7. Profit for the period (AOP 068-071) | 073
8. Loss for the period (AOP 071-068) | 074 ADDENDUM TO P&L (filled by undertakations preparing consolidated annual financial statements) XIX. PROFIT OR LOSS FOR THE PERIOD (AOP 076+077) | 075
9. Attributable to holders of the parent's equity | 076
10. Attributable to minority (non-controlling) interest | 077 STATEMENT OF COMPREHENSIVE INCOME (filled by IFRS-liable undertakations) I. PROFIT OR LOSS FOR THE PERIOD | 07