Rulebook on Annual, Quarterly and Other Reports of the Mandatory Pension Fund – Unofficial Consolidated Text (NN, No. 2/20, 98/20, 24/21, 146/22 and 62/24)

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Croatian Financial Services Supervisory Agency (HANFA), 10000 Zagreb, Franje Račkoga 6, P.O. Box 164, Croatia t: 01 6173 200, f: 01 4811 507, e: info@hanfa.hr, Tax ID (OIB): 49376181407, Registration Code (MB): 02016419, w: www.hanfa.hr

RULEBOOK ON ANNUAL, QUARTERLY AND OTHER REPORTS OF THE MANDATORY PENSION FUND (Official Gazette (Narodne novine) No. 2/20, 98/20, 24/21, 146/22 and 62/24 – Unofficial Consolidated Text)

INTRODUCTORY PROVISIONS
Article 1.
This Rulebook regulates the accounting, content, structure, publication, preparation method and deadlines for the submission of annual and quarterly reports for reporting periods during the financial year, which pension companies submit to the Croatian Financial Services Supervisory Agency (hereinafter: HANFA) and other external users regarding the financial position, operational performance and cash flows of the mandatory pension fund (hereinafter: pension fund), the account plan of the pension fund, and other reports prepared by the pension company for HANFA's needs.

BOOKKEEPING AND PREPARATION OF ANNUAL AND QUARTERLY REPORTS
Article 2. (NN 62/24)
(1) The pension company is obliged to maintain business books for the pension fund it manages, prepare accounting documents, value assets and liabilities, and prepare annual and quarterly reports in accordance with the Mandatory Pension Funds Act (»Official Gazette (Narodne novine)«, No. 19/14, 93/15, 64/18, 115/18, 58/20 and 156/23; hereinafter: Act), regulations governing accounting, and International Financial Reporting Standards. (2) The pension company is obliged to record business events in the business books of the pension fund using accounts at least within the scope defined by the account plan prescribed in Appendix 1 of this Rulebook.

CONTENT AND FORM OF ANNUAL AND QUARTERLY REPORTS
Article 3.
(1) The annual and quarterly reports of the pension fund consist of:

• Statement of Financial Position,
• Statement of Comprehensive Income,
• Statement of Cash Flows,
• Statement of Changes in Net Assets of the Pension Fund,
• Report on Key Indicators of the Pension Fund,
• Report on Valuation of Assets and Liabilities of the Pension Fund,
• Notes to Financial Statements.
  (2) The pension company is obliged to prepare annual reports for the financial year with a balance as of 31 December, and quarterly reports for periods during the financial year with balances as of 31 March, 30 June and 30 September of the current year. (3) The pension company is obliged to prepare quarterly reports for periods during the financial year and annual reports in accordance with the structure and content defined by the forms "Annual and Quarterly Reports of the Pension Fund" in Appendix 2 of this Rulebook. (4) The annual reports from paragraph 1 of this Article must be audited by an external independent authorized auditor, and prepared in accordance with the structure and content defined by the forms "Annual and Quarterly Reports of the Pension Fund" in Appendix 2 of this Rulebook. (5) The notes to the reports from paragraph 1, item 7 of this Article for periods during the financial year should cover only significant business events and changes in accounting policies compared to the last published annual reports. (6) In the notes to the annual reports from paragraph 1, item 7 of this Article, the pension company is obliged to publish each individual investment:

1. in transferable securities and money market instruments issued by related parties of the pension company,
2. in shares of investment funds managed by a related party of the pension company,
3. impact of investments from points 1 and 2 of this paragraph on profit or loss and the financial position of the pension fund.
   (7) The pension company is obliged to publish in the notes to the annual reports from paragraph 1, item 7 of this Article a summary of fees and other transaction costs incurred during the purchase or sale of financial instruments through a related party of the pension fund. (8) When preparing the Statement of Cash Flows from paragraph 1, item 3 of this Article for the pension fund it manages, the pension company may use either the direct or indirect method. (9) In addition to the reports from paragraph 1 of this Article, HANFA may request additional data, information and explanations for certain items in the financial statements of the pension fund from pension companies. (10) The pension company is obliged to additionally describe in the annual report of the pension fund