Instruction on the Preparation and Submission of Reports by UCITS Fund Management Companies in Electronic Form – Applicable from 1 January 2023

1 Based on Article 8(1) of the currently applicable Regulation on the Structure and Content of Financial Reports and Other Reports of UCITS Fund Management Companies, and Article 14(1) of the Regulation on Regulatory Capital of UCITS Fund Management Companies (Official Gazette No. 132/2022), the Croatian Financial Services Supervisory Agency (Hanfa) at its Management Board meeting held on 21 December 2022 adopts INSTRUCTION ON THE PREPARATION AND SUBMISSION OF REPORTS BY UCITS FUND MANAGEMENT COMPANIES IN ELECTRONIC FORM

1. Introduction UCITS fund management companies (hereinafter: fund management company) are required to submit to the Croatian Financial Services Supervisory Agency (hereinafter: Hanfa) financial reports for the business year and the first six months of the business year, a report on the structure of financial assets and liabilities of the fund management company, and a regulatory capital calculation report in electronic form with a signature, in accordance with the currently applicable Regulation on the Structure and Content of Financial Reports and Other Reports of UCITS Fund Management Companies (hereinafter: Regulation on Financial Reporting) and the Regulation on Regulatory Capital of UCITS Fund Management Companies (Official Gazette No. 132/2022, hereinafter: Regulation on Capital). This Instruction specifies the format and method of submission of the aforementioned reports by UCITS fund management companies in electronic form.
2. Types of Reports The types of reports to be submitted are:
3. Financial reports of the fund management company for the business year and the first six months of the business year, and a report on the structure of financial assets and liabilities of the fund management company (FI-DZU_Novi)
4. Regulatory capital calculation report (IK-DZU-UCITS)
5. Submission of Reports The reports referred to in point 2 are submitted in electronic form in the following formats and files:

• an XML format file containing a set of fund management company reports in accordance with the prescribed scheme published on Hanfa's website, signed by the management of the fund management company; This file consists of a set of financial reports and an additional report from the Regulation on Financial Reporting, submitted for the business year and the first six months of the business year.
• an XML format file containing a report on the regulatory capital calculation of the fund management company in accordance with the prescribed scheme published on Hanfa's website, signed by the management of the fund management company; This file consists of a report on the regulatory capital calculation of the fund management company from the Regulation on Capital, submitted for the business year and the first six months of the business year.
• a PDF format file containing notes to financial reports, signed by the management of the fund management company; This file contains notes to financial reports prescribed by Article 4(1) of the Regulation on Financial Reporting, submitted within the financial reports of the fund management company for the business year and the first six months of the business year. Submission deadlines are prescribed by the Regulation on Financial Reporting and the Regulation on Capital.

4. Description of the XML Report File The fund management company is required to prepare XML format report files in accordance with Hanfa's prescribed XML scheme. The XML schemes for preparing reports of fund management companies are available on Hanfa's website (http://reports.hanfa.hr/Documentation). Fund 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.
5. Description of the PDF Report File The PDF format report file is intended for the submission of free-format text reports.
6. Signing Files with Advanced Electronic Signature The signing of files that the fund management company is required to submit is carried out in accordance with the currently applicable Technical Instruction on the Application of Electronic Signature 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 reports referred to in point 2 of this Instruction are signed by at least two members of the management. Exceptionally, in case of inability, the fund management company's management 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.
7. Submission of Reports The reports referred to in point 2 of this Technical Instruction are submitted in accordance with the currently applicable Technical Instruction on Registration and Operation with the Data Submission System Interface in electronic form, published on Hanfa's website.
8. Final Provisions 2 With the entry into force of this Instruction, the Technical Instruction on the Preparation and Submission of Reports by UCITS Fund Management Companies in Electronic Form dated 2 August 2018 (CLASS: 011-02/18-02/03, REG. NO.: 326-01-440-442-18-2) ceases to apply. This Instruction enters into force and is applied from 1 January 2023. CLASS: 011-01/22-02/09 REG. NO.: 326-01-40-42-22-1 Zagreb, 21 December 2022. CHAIRMAN OF THE MANAGEMENT BOARD dr. sc. Ante Žigman