Technical Guideline for the Preparation and Submission of Annual, Semi-Annual, and Other Reports of Voluntary Pension Funds - Applicable until 31 December 2022

Based on Article 7, Paragraph 1 of the Regulation on Annual, Semi-Annual, and Other Reports of Voluntary Pension Funds (Official Gazette, Nos. 104/17 and 98/2020), the Croatian Financial Services Supervisory Agency (Hanfa) at its Management Board meeting held on 17 September 2020 adopts TECHNICAL GUIDELINE FOR THE PREPARATION AND SUBMISSION OF ANNUAL, SEMI-ANNUAL, AND OTHER REPORTS OF VOLUNTARY PENSION FUNDS IN ELECTRONIC FORM

1. Introduction The pension management company managing a voluntary pension fund (hereinafter: management company) is required to submit annual, semi-annual, and other reports of the voluntary pension fund to the Croatian Financial Services Supervisory Agency (hereinafter: Hanfa) in electronic form with a qualified electronic signature, in accordance with the Regulation on Annual, Semi-Annual, and Other Reports of Voluntary Pension Funds (hereinafter: Regulation). This guideline for the preparation and submission of annual, semi-annual, and other reports of voluntary pension funds in electronic form specifies the format and method of submission.
2. Types of Reports The types of reports to be submitted are:
3. Annual and semi-annual reports of the voluntary pension fund, report on realized profits (losses) of the fund, and report on unrealized profits (losses) of the fund (FI-DMF_Novi),
4. Reports on additional information about the fund:  Number of members, amount of contributions to personal accounts, and payments based on the acquisition of rights upon termination of membership in the fund (DI-DMF-M),  Gender and age structure of fund members (DI-DMF-T),  Fund's claims against the Ministry of Finance and payments of state incentive funds to members' personal accounts (DI-DMF-G),  Report on the fund's currency exposure (VIF).
5. Submission of Reports Reports are submitted in electronic form in the following formats and files:  an XML format file containing the set of annual, semi-annual, and other reports of the voluntary pension fund according to the prescribed scheme published on Hanfa's website, signed with a qualified electronic signature by the company's Management; This file consists of the set of annual and semi-annual reports of the voluntary pension fund, the report on realized profits (losses) of the fund, and the report on unrealized profits (losses) of the fund from the Regulation, which are submitted within the framework of the fund's annual and semi-annual reports.  an XML format file containing the report on the number of members, amount of contributions to personal accounts, and payments based on the acquisition of rights upon termination of membership in the voluntary pension fund according to the prescribed scheme published on Hanfa's website, signed with a qualified electronic signature by the company's Management; This file consists of the report on the number of members, amount of contributions to personal accounts, and payments based on the acquisition of rights upon termination of membership in the voluntary pension fund from the Regulation, which is submitted for each month of the year.  an XML format file containing the report on the gender and age structure of members of the voluntary pension fund according to the prescribed scheme published on Hanfa's website, signed with a qualified electronic signature by the company's Management; This file consists of the report on the gender and age structure of members of the voluntary pension fund from the Regulation, which is submitted for the first three months, the first six months, the first nine months of the calendar year, and for the entire calendar year.  an XML format file containing the report on the fund's claims against the Ministry of Finance and payments of state incentive funds to members' personal accounts according to the prescribed scheme published on Hanfa's website, signed with a qualified electronic signature by the company's Management; This file consists of the report on the fund's claims against the Ministry of Finance and payments of state incentive funds to members' personal accounts from the Regulation, which is submitted for the calendar year.  an XML format file containing the report on the fund's currency exposure according to the prescribed scheme published on Hanfa's website This file consists of the report on the fund's currency exposure from the Regulation.  a PDF format file containing notes to financial reports, signed with a qualified electronic signature by the company's Management; This file contains notes to financial reports from Article 3, Paragraph 1 of the Regulation, which are submitted within the framework of the fund's annual and semi-annual reports. Submission deadlines are prescribed by the Regulation.
6. Description of the Report File in XML Format The management company is required to prepare annual, semi-annual, and other fund reports in XML format in accordance with Hanfa's prescribed XML scheme. The XML schemes for preparing annual, semi-annual, and other fund reports are available on Hanfa's website (http://reports.hanfa.hr/Documentation). Management companies will determine how to input data from the aforementioned forms into the XML report, and are responsible for preparing it in accordance with the prepared XML scheme.
7. Description of the Report File in PDF Format The report file in PDF format is intended for the submission of free-format text reports.
8. Signing of Files with a Qualified Electronic Signature The signing of files with a qualified electronic signature that the management company is required to submit is carried out in accordance with the current Technical Guideline for the Application of Electronic Signatures in the Reporting Procedure of the Croatian Financial Services Supervisory Agency, published on Hanfa's website. The rules for signing with a qualified electronic signature are the same as those applicable to a handwritten signature used on the written form of reports. Reports of the voluntary pension fund from point 2, subpoint 1 of this technical guideline are signed by at least two members of the pension company's Management, while reports from point 2, subpoint 2, items 1, 2, and 3 of this technical guideline are signed by at least one member of the pension company's Management with a qualified electronic signature. Exceptionally, in case of inability to sign, the pension company's Management may, in accordance with representation regulations, authorize another person in writing to sign reports with a qualified electronic signature, subject to prior notice to Hanfa. The report from point 2, subpoint 2, item 4 of this technical guideline does not need to be signed with a qualified electronic signature.
9. Submission of Reports Management companies submit the reports from point 2 of this technical guideline in accordance with the current Technical Guideline for Registration and Operation with the Data Submission System Interface in Electronic Form.
10. Final Provisions This technical guideline repeals the Technical Guideline for the Preparation and Submission of Annual, Semi-Annual, and Other Reports of Voluntary Pension Funds dated 2 August 2018. This Technical Guideline enters into force on the first day following its adoption. KLASA: 011-02/20-03/07 URBROJ: 326-01-40-41-20-1 Zagreb, 17 September 2020. PREDSJEDNIK UPRAVNOG VIJEĆA dr. sc. Ante Žigman