Guideline on the Preparation and Submission of Annual, Semi-Annual, and Other Reports of UCITS Funds in Electronic Form - Applicable from 1.1.2023

1 Based on Article 8, paragraph 1 of the currently applicable Regulation on the structure and content of annual, semi-annual, and other reports of UCITS funds, the Croatian Financial Services Supervisory Agency (Hanfa), at a meeting of its Management Board held on 21 December 2022, adopts GUIDELINE ON THE PREPARATION AND SUBMISSION OF ANNUAL, SEMI-ANNUAL, AND OTHER REPORTS OF UCITS FUNDS IN ELECTRONIC FORM

1. Introduction The UCITS fund management company (hereinafter: management company) is required to submit to the Croatian Financial Services Supervisory Agency (hereinafter: Hanfa) the annual and semi-annual reports of UCITS funds, as well as supplementary reports of UCITS funds, in electronic form, in accordance with the currently applicable Regulation on the structure and content of annual, semi-annual, and other reports of UCITS funds (hereinafter: Regulation). This guideline on the preparation and submission of electronic UCITS fund reports specifies their format and method of submission.
2. Types of Reports The types of reports submitted in electronic form are:
3. Financial reports of UCITS funds (FI-UCITS_Novi) a) annual and semi-annual reports of UCITS funds, b) report on realized profits (losses) from the sale of financial instruments of UCITS funds, c) report on unrealized profits (losses) and impairment of assets of UCITS funds,
4. Report on UCITS fund shareholders (TI-UDIF)
5. Report on the first 10 investors of UCITS funds (TI-UDIF-10)
6. Report on the fund's currency exposure (VIF)
7. Submission of Reports The reports are submitted in electronic form in the following formats and files: • an XML format file covering the set of annual and semi-annual reports of UCITS funds and supplementary reports of UCITS funds in accordance with the prescribed scheme published on Hanfa's website, signed by the Management Board of the company; This file constitutes the set of annual and semi-annual reports of UCITS funds, the report on realized profits (losses) from the sale of financial instruments of UCITS funds, and the report on unrealized profits (losses) and impairment of assets of UCITS funds from the Regulation. • an XML format file covering the report on UCITS fund shareholders in accordance with the prescribed scheme published on Hanfa's website, signed by the Management Board of the company; This file constitutes the report on UCITS fund shareholders from the Regulation. • an XML format file covering the report on the first 10 investors of UCITS funds in accordance with the prescribed scheme published on Hanfa's website, signed by the Management Board of the company; This file constitutes the report on the first 10 investors of UCITS funds from the Regulation. • an XML format file covering the report on the fund's currency exposure in accordance with the prescribed scheme published on Hanfa's website; This file constitutes the report on the fund's currency exposure from the Regulation. • a PDF format file covering notes to financial reports, signed by the Management Board of the company; This file contains notes to financial reports from Article 3, paragraph 1 of the Regulation, which are submitted as part of the annual and semi-annual reports of UCITS funds.
8. Description of the XML Report File The management company is required to prepare UCITS fund report files in XML format in accordance with Hanfa's prescribed XML scheme. The XML schemes for preparing UCITS fund reports are available on Hanfa's website (http://reports.hanfa.hr/Documentation). Management companies will determine how to enter data from the aforementioned forms into the XML report, and are responsible for preparing it in accordance with the prepared XML scheme.
9. Description of the PDF Report File The report file in PDF format is intended for the submission of reports in free-text format.
10. Signing of Files The signing of files that the management company is required to submit is carried out in accordance with the currently applicable Technical Guideline on the application of electronic signatures in the reporting process of the Croatian Financial Services Supervisory Agency, published on Hanfa's website. The signing rules are the same as those applicable to handwritten signatures used for the written form of reports. The UCITS fund reports from point 2, subpoint 1 of this guideline are signed by at least two members of the management company's Management Board. The UCITS fund reports from point 2, subpoints 2 and 3 of this guideline are signed by at least one member of the management company's Management Board. Exceptionally, in case of impediment, the management company's Management Board may, in accordance with representation regulations, authorize another person in writing to sign the reports, subject to prior submission to Hanfa of a power of attorney issued or signed by authorized persons. The report from point 2, subpoint 4 of this guideline does not need to be signed.
11. Submission of Reports The management companies submit the reports from point 2 of this guideline in accordance with the currently applicable Technical Guideline on registration and operation with the interface of the electronic data submission system.
12. Final Provisions With the entry into force of this guideline, the Technical Guideline on the preparation and submission of annual, semi-annual, and other reports of UCITS funds in electronic form dated 17 September 2020 (CLASS: 011-02/20-02/06, REG. NO.: 326-01-40-42-20-1) ceases to apply. This guideline enters into force and applies from 1 January 2023. CLASS: 011-01/22-02/08 REG. NO.: 326-01-40-42-22-1 Zagreb, 21 December 2022. CHAIRMAN OF THE MANAGEMENT BOARD dr. sc. Ante Žigman