GUIDELINE ON THE PREPARATION AND SUBMISSION OF REPORTS BY ALTERNATIVE INVESTMENT FUND MANAGEMENT COMPANIES IN ELECTRONIC FORM

Based on Article 8(1) of the current Regulation on the Structure and Content of Annual and Semi-Annual Financial Reports and Other Reports of Alternative Investment Fund Management Companies, and Article 13(1) of the current Regulation on Regulatory Capital of Alternative Investment Fund Management Companies, the Croatian Financial Services Supervisory Agency (Hanfa), at a meeting of its Management Board held on 21 December 2022, adopts this guideline.

1. Introduction

An alternative investment fund management company (hereinafter: fund management company) is 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 capital calculation report in electronic form, in accordance with the current Regulation on the Structure and Content of Annual and Semi-Annual Financial Reports and Other Reports of Alternative Investment Fund Management Companies (hereinafter: Regulation on Financial Reporting) and the current Regulation on Regulatory Capital of Alternative Investment Fund Management Companies (hereinafter: Regulation on Regulatory Capital). This guideline specifies the format and method of submission of the aforementioned reports by fund management companies in electronic form.

2. Types of Reports

The types of reports to be submitted are:

1. 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-UAIF_Novi)
2. Report on the calculation of regulatory capital (IK-UAIF)

3. Submission of Reports

The reports specified in point 2 are submitted in electronic form in the following formats and files:

• an XML format file containing a set of reports by 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 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 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 calculation of regulatory capital of the fund management company from the Regulation on Regulatory 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 as part of 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 Regulatory Capital.

4. Description of the Report File in XML Format

The fund management company is required to prepare report files in XML format in accordance with Hanfa's prescribed XML scheme. The XML schemes for preparing reports by fund management companies are available on Hanfa's website (http://reports.hanfa.hr/Documentation). Fund 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.

5. Description of the Report File in PDF Format

The report file in PDF format is intended for the submission of free-format text reports.

6. Signing of Files

The signing of files that the fund management company is required to submit is carried out in accordance with the current 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. Reports specified in point 2 of this guideline are signed by at least one member of the management board of the fund management company. Exceptionally, in case of inability, the management of the fund management company may, in accordance with representation regulations, authorize another person in writing to sign reports, subject to prior submission to Hanfa of a power of attorney issued or signed by authorized persons.

7. Submission of Reports

The reports specified in point 2 of this guideline are submitted in accordance with the current Technical Guideline on Registration and Operation with the Interface for the Data Submission System in Electronic Form, published on Hanfa's website.

8. Final Provisions

Upon the entry into force of this guideline, the Technical Guideline on the Preparation and Submission of Reports by Alternative Investment Fund Management Companies in Electronic Form dated 25 August 2022 (CLASS: 011-01/22-02/05, REG. NO.: 326-01-40-42-22-1) ceases to apply. This Technical Guideline enters into force and is applied from 1 January 2023.

CLASS: 011-01/22-02/07 REG. NO.: 326-01-40-42-22-1 Zagreb, 21 December 2022.

CHAIRMAN OF THE MANAGEMENT BOARD dr. sc. Ante Žigman