Guideline on the Preparation and Submission of Reports by Pension Companies Managing Voluntary Pension Funds in Electronic Form - Applicable from 1.1.2023

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1 Based on Article 6(1) of the Ordinance on the Structure and Content of Financial Reports and Other Reports of Pension Companies Managing Voluntary Pension Funds (Official Gazette, Nos. 104/17 and 146/22) and Article 11(1) of the Ordinance on Capital and Technical Reserves of Pension Companies Managing Voluntary Pension Funds (Official Gazette, Nos. 68/14, 41/17, 112/19 and 146/22), the Croatian Financial Services Supervisory Agency (HANFA) adopted on 21 December 2022 at a meeting of the Management Board:

GUIDELINE ON THE PREPARATION AND SUBMISSION OF REPORTS BY PENSION COMPANIES MANAGING VOLUNTARY PENSION FUNDS IN ELECTRONIC FORM

1. Introduction A pension company managing voluntary pension funds (hereinafter: pension company) is required to submit to the Croatian Financial Services Supervisory Agency (hereinafter: HANFA) financial reports for the business year period, semi-annual reports for the first six months of the business year, a report on the structure of financial assets and liabilities of the pension company, and a capital calculation report in electronic form, in accordance with the Ordinance on the Structure and Content of Financial Reports and Other Reports of Pension Companies Managing Voluntary Pension Funds (hereinafter: Reporting Ordinance) and the Ordinance on Capital and Technical Reserves of Pension Companies Managing Voluntary Pension Funds (hereinafter: Capital Ordinance).

This Guideline specifies the format and method of submission of the aforementioned reports by the pension company in electronic form.

2. Types of Reports The types of reports to be submitted are:

3. Financial reports for the business year period, semi-annual reports for the first six months of the business year, and a report on the structure of financial assets and liabilities of the pension company (FI-DMD_Novi)

4. Capital calculation report (IK-DMD)

5. Submission of Reports The reports are submitted in electronic form in the following formats and files:

• an XML format file containing a set of pension company reports in accordance with the prescribed scheme published on HANFA's website, signed by the management of the pension company; This file consists of a set of financial reports and a report on the structure of financial assets and liabilities of the pension company from the Reporting Ordinance, submitted for the business year period and for the first six months of the business year.
• an XML format file containing a pension company capital calculation report in accordance with the prescribed scheme published on HANFA's website, signed by the management of the pension company; This file consists of a capital calculation report from the Capital Ordinance, submitted with balances as of the last day of the business year and as of the last day of the semi-annual period of the business year.
• a PDF format file containing notes to financial reports, signed by the management of the pension company; This file contains notes to financial reports prescribed by Article 3(1) of the Reporting Ordinance, submitted within the framework of financial reports for the business year period and for the first six months of the business year. Submission deadlines are prescribed by the Reporting Ordinance and the Capital Ordinance.

4. Description of the XML Report File Pension companies are required to prepare XML format report files in accordance with HANFA's prescribed XML scheme. The XML schemes for preparing pension company reports are available on HANFA's website (http://reports.hanfa.hr/Documentation). Pension 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.

5. Description of the PDF Report File The PDF format report file is intended for the submission of free-format text reports.

6. Signing of Files The signing of files that the pension company is required to submit is carried out in accordance with the currently valid Technical Guideline on the Application of Electronic Signatures in the Reporting Procedure of the Croatian Financial Services Supervisory Agency, published on HANFA's website. The signing rules are the same as those applicable to a handwritten signature used for the written form of reports. The pension company's reports under point 2 of this Guideline are signed by at least two management board members, unless the pension company has only one management board member in accordance with the provisions of the Voluntary Pension Funds Act (Official Gazette, Nos. 19/14, 29/18 and 115/18) and the Ordinance on Conditions for Membership in the Management Board and Supervisory Board of a Pension Company Managing Voluntary Pension Funds (Official Gazette, Nos. 52/14, 41/17, 51/18 and 112/19), in which case a single management board member's signature is sufficient. Exceptionally, in case of inability to act, the pension company's management board may, in accordance with representation regulations, authorize another person in writing to sign the reports, subject to prior notification to HANFA.

7. Submission of Reports Pension companies submit the reports under point 2 of this Guideline in accordance with the currently valid Technical Guideline on Registration and Operation with the Interface for Data Submission in Electronic Form, published on HANFA's website.

8. Final Provisions With the entry into force of this Guideline, the Technical Guideline on the Preparation and Submission of Reports by Pension Companies Managing Voluntary Pension Funds in Electronic Form dated 2 August 2018 (CLASS: 011-02/18-03/03, REG. NO.: 326-01-440-442-18-4) ceases to apply. This Guideline enters into force and applies from 1 January 2023.

CLASS: 011-01/22-03/09 REG. NO.: 326-01-40-41-22-1 Zagreb, 21 December 2022.

CHAIRMAN OF THE MANAGEMENT BOARD dr. sc. Ante Žigman