Guideline for the Preparation and Submission of Annual, Semi-Annual, and Other Alternative Investment Fund Reports in Electronic Form - Applicable from 1 January 2023

1 Based on Article 7, Paragraph 1 of the currently valid Regulation on the Structure and Content of Annual, Semi-Annual, and Other Reports of Alternative Investment Funds, the Croatian Financial Services Supervisory Agency (Hanfa), at a meeting of its Management Board held on 21 December 2022, adopts the GUIDELINE FOR THE PREPARATION AND SUBMISSION OF ANNUAL, SEMI-ANNUAL, AND OTHER REPORTS OF ALTERNATIVE INVESTMENT FUNDS IN ELECTRONIC FORM

1. Introduction The alternative investment fund management company (hereinafter: management company), for the alternative investment fund (hereinafter: AIF) it manages, is required to submit annual and semi-annual reports of the AIF, as well as additional reports of the AIF, in electronic form and signed in accordance with the currently valid Regulation on the Structure and Content of Annual, Semi-Annual, and Other Reports of Alternative Investment Funds (hereinafter: Regulation). This guideline for the preparation and submission of AIF reports in electronic form specifies their format and method of submission.
2. Types of Reports The types of reports submitted in electronic form are:
3. Financial Report for Open AIF (FI-OAIF_Novi), a) annual and semi-annual reports of the open AIF, b) report on realized profits (losses) from the sale of financial instruments of the AIF, c) report on unrealized profits (losses) and impairment of AIF assets,
4. Financial Report for Closed AIF (FI-ZAIF_Novi) a) annual and semi-annual reports of the closed AIF, b) report on realized profits (losses) from the sale of financial instruments of the AIF, c) report on unrealized profits (losses) and impairment of AIF assets
5. Financial Report for Closed AIF without Legal Personality (FI-ZAIF-BPO_Novi) a) annual and semi-annual reports of the closed AIF without legal personality, b) report on realized profits (losses) from the sale of financial instruments of the AIF, c) report on unrealized profits (losses) and impairment of AIF assets 2
6. Report on AIF Shareholders (TI-UDIF)
7. Report on the First 10 AIF Investors (TI-UDIF-10)
8. Report on Fund Currency Exposure (VIF)
9. Submission of Reports Reports are submitted in electronic form in the following formats and files: • an XML format file encompassing the set of annual and semi-annual AIF reports and additional AIF reports in accordance with the prescribed scheme published on Hanfa's website, signed by the Management of the company; This file constitutes the set of annual and semi-annual AIF reports, the report on realized profits (losses) from the sale of financial instruments of the AIF, and the report on unrealized profits (losses) and impairment of AIF assets from the Regulation. • an XML format file encompassing reports on AIF shareholders in accordance with the prescribed scheme published on Hanfa's website, signed by the Management of the company; This file constitutes the report on AIF shareholders from the Regulation. • an XML format file encompassing the report on the first 10 AIF investors in accordance with the prescribed scheme published on Hanfa's website, signed by the Management of the company; This file constitutes the report on the first 10 AIF investors from the Regulation. • an XML format file encompassing the report on fund currency exposure in accordance with the prescribed scheme published on Hanfa's website; This file constitutes the report on fund currency exposure from the Regulation. • a PDF format file encompassing notes to financial reports, signed by the Management 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 AIF reports.
10. Description of the Report File in XML Format The management company is required to prepare AIF report files in XML format in accordance with Hanfa's prescribed XML scheme. The XML schemes for preparing AIF 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. 3
11. Description of the Report File in PDF Format The report file in PDF format is intended for the submission of reports in free-text format.
12. Signing of Files The signing of files that the management company is required to submit is carried out in accordance with the currently valid 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 signing rules are identical to those applicable to the handwritten signature used for the written form of reports. AIF reports from points 2, subpoints 1, 2, 3, 4, and 5 of this guideline are signed by at least one member of the management board of the management company. Exceptionally, in case of impediment, the management board of the management company may, in accordance with representation regulations, authorize another person in writing to sign reports, subject to the prior submission to Hanfa of a power of attorney issued or signed by authorized persons. The report from point 2, subpoint 6 of this guideline does not need to be signed.
13. Submission of Reports Management companies submit the reports from point 2 of this guideline in accordance with the currently valid Technical Guideline for Registration and Operation with the Interface of the Data Submission System in Electronic Form, published on Hanfa's website.
14. Final Provisions With the entry into force of this guideline, the Technical Guideline for the Preparation and Submission of Annual, Semi-Annual, and Other Reports of Alternative Investment Funds in Electronic Form dated 25 August 2022 (CLASS: 011-01/02-02/04, REG. NO.: 326-01-40-42-22-1) ceases to be valid. This Guideline enters into force and applies from 1 January 2023. CLASS: 011-01/22-02/06 REG. NO.: 326-01-40-42-22-1 Zagreb, 21 December 2022. CHAIRMAN OF THE MANAGEMENT BOARD dr. sc. Ante Žigman