Guideline for the Preparation and Submission of Periodic Statistical Reports by Distributors from Third Countries

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Based on Article 15, point 7 of the Act on the Croatian Financial Services Supervisory Agency ("Official Gazette" Nos. 140/05 and 12/12), the Croatian Financial Services Supervisory Agency (Hanfa) adopted on May 22, 2026,

GUIDELINE FOR THE PREPARATION AND SUBMISSION OF PERIODIC STATISTICAL REPORTS BY DISTRIBUTORS FROM THIRD COUNTRIES

1. Introduction Hanfa has adopted the Regulation on the Format and Content of Periodic Statistical Reports by Distributors from Third Countries (hereinafter: Regulation), which stipulates the format and content of semi-annual and annual statistical reports by distributors from third countries holding a license for insurance and/or reinsurance distribution activities, as well as the method and deadlines for report submission. This guideline defines the format and method of electronic submission (hereinafter: reports) by distributors from third countries, along with the detailed method of completing them. Insurance and reinsurance distributors from third countries (hereinafter: reporting obligors) must submit semi-annual and annual statistical reports to Hanfa electronically, in accordance with the Insurance Act and the Regulation. The statistical reports submitted by reporting obligors are: General Data, Policy or Guarantee, SP-1-O, SP-1-RE, and SP-1-RE additional sheet.

2. Types of Reports and Submission Deadlines The types of reports submitted electronically are:

3. semi-annual statistical report by distributors from third countries (for the period Jan 1 – Jun 30)

4. annual statistical report by distributors from third countries (for the period Jan 1 – Dec 31) Submission deadlines:

5. The semi-annual statistical report must be submitted to Hanfa by the end of the month following the end of the semi-annual period for which the report is prepared (deadline: Jul 31).

6. The annual statistical report must be submitted to Hanfa within three months after the end of the calendar year for which the report is prepared (deadline: Mar 31).

7. Report File in XML Format Reports from point 2 of this guideline are submitted electronically in XML format within the deadlines prescribed by the Insurance Act and the Regulation. Reporting obligors prepare report files in XML format in accordance with Hanfa's prescribed XML schema. The XML schema for preparing statistical reports is published under the name: SI-TZ Statistical Reports by Distributors from Third Countries at the following web address: http://reports.hanfa.hr/Documentation. The procedure for converting report data into the specified format is determined and executed by the reporting obligor. Hanfa has enabled reporting obligors to convert the aforementioned reports into the specified format via an auxiliary interface for creating XML files for the currently valid version, which is visually depicted below: When submitting reports through the auxiliary interface for creating and viewing XML files for the currently valid version of SI-TZ reports, the basic technical assumption for correctly completing the form is that the computer's regional settings must be Croatian. After logging into the report submission system, the SI-TZ XML schema is selected, and the following are entered or chosen from a dropdown menu: • Year for which the report is submitted (e.g., 2026) • Period 1 (semi-annual reports for Jan 1 – Jun 30, 20xx) or 2 (annual reports for Jan 1 – Dec 31, 20xx) • Institution code/name of the reporting obligor

8. Report File in PDF Format In addition to the semi-annual and annual statistical reports submitted in XML format, PDF documents are also uploaded to reports.hanfa.hr. 4.1. Policy or Guarantee File To prove the concluded insurance contract for professional liability, an appropriate guarantee or professional liability insurance policy from insurance or reinsurance distribution activities is uploaded. Along with the insurance policy, all attachments containing mandatory policy elements must be included in a single PDF document. • The Policy or Guarantee PDF file must be uploaded but does not require an electronic signature. 4.2. Insurance Premium Payments File For long-term or multi-year insurance policies where the policy duration is stated AS CANCELLABLE, to prove the concluded insurance contract, an additional PDF document regarding insurance premium payments must be uploaded. • The Insurance Premium Payments PDF file must be uploaded but does not require an electronic signature. For insurance policies with a defined duration until a specific date, uploading proof of premium payment is not required. 4.3. Statement of Inactivity File If the reporting obligor does not conduct insurance/reinsurance distribution activities during the period for which the statistical report is submitted, a PDF file: Statement of Inactivity, signed by the company's management or authorized branch representative, must be uploaded. This file is intended for explanations by the company's management or authorized branch representative who submits a special statement, and in addition to numerical data from statistical reports, it provides textual explanations within the SI-TZ report for supervisory purposes. The Statement of Inactivity is written in free-form correspondence, containing basic data (name of the distributor, unique identification code of the distributor, name and surname of the authorized person, OIB of the authorized person). It must also contain a statement of purpose: "Under material and criminal liability, I declare that the data in the SI-TZ report are accurate, true, and complete, and hereby declare inactivity regarding insurance/reinsurance distribution for the period Jan 1 – Jun 30 or Jan 1 – Dec 31, and submit the statistical report to Hanfa with zeros." • The Statement of Inactivity PDF file must be uploaded and signed with a qualified electronic signature. • If the reporting obligor delegates the submission of the SI-TZ report to another person who signs the Statement of Inactivity with their certificate, it must also be submitted in original form by post or directly to the registry office at Hanfa's address, manually signed by the company's management or branch representative.

9. Instructions for Filling Out Statistical Report Forms by Distributors from Third Countries This instruction covers the description of fields for completing the SI-TZ report. 5.1. Filling out the SI-TZ General Data Form This form is completed by all reporting obligors of the SI-TZ report. | Column Name | Position Description | |---|---| | Distributor name (insurance or reinsurance) | Full name of the distributor from a third country operating in Croatia. Company name for legal entities, first and last name for natural persons. | | Address (residence/headquarters) - country | Country of residence/headquarters. | | Address (residence/headquarters) - city/town | City/town of residence/headquarters. | | Address (residence/headquarters) - street and house number | Street and house number of residence/headquarters. | | Registration number from the relevant registry of the headquarters country | Registration number from the relevant registry, if applicable. | | Unique identification code of the distributor | Unique ID applicable to Croatia (e.g., OIB or other identifier). | | LEI code of the distributor | 20-character alphanumeric unique code. Local issuer: Zagreb Stock Exchange d.d. Reporting obligors not required to obtain a LEI code may leave this field blank. | | Telephone/mobile number of the distributor | Format: country/city code + phone/mobile number, numeric only without spaces/special characters. Example (HR): 0038516173200; Example (non-HR): 0038657212345678. | | Public email address of the distributor | Email to be publicly published in the registry on Hanfa's website. Used for correspondence with Hanfa. External collaborator (accounting/bookkeeping service) email is not entered. | | Name of authorized representative for representation | First and last name (natural person) / company name (legal entity). Full name of the authorized representative with appropriate distribution authority. | | Address (residence/headquarters) of authorized representative - country | Country of residence/headquarters. | | Address (residence/headquarters) of authorized representative - city | City/town of residence/headquarters. | | Address (residence/headquarters) of authorized representative - street and house number | Street and house number. | | Telephone/mobile number of the authorized representative | Format: country/city code + phone number, numeric only without spaces/special characters. | | Email address of the authorized representative | Used for correspondence with Hanfa. | | Unique identification code of the authorized representative | Applicable to Croatia (e.g., OIB or other identifier). | | Number of insurance companies for which distribution services are contracted | Number of insurance companies with which the reporting obligor has contracted distribution services resulting in commission income shown in form SP-1-O. May be 0 if no insurance products distributed or distribution ceases. | | Number of (re)insurance companies for which reinsurance distribution services are contracted | Number of (re)insurance companies with contracted reinsurance distribution resulting in commission income shown in form SP-1-RE. May be 0 if no reinsurance products distributed or distribution ceases. | | Activity for which the report is submitted | Dropdown: 1. Insurance, 2. Reinsurance, 3. Insurance and reinsurance. Determines which statistical forms (SP-1 O, SP-1 RE, or SP-1 RE additional sheet) are filled. | | Data relates to the period | Dropdown: 1. Semi-annual report (Jan 1 – Jun 30), 2. Annual report (Jan 1 – Dec 31). | | Distributor delegates report submission to a third party | Dropdown: 1. YES (if submitted by external collaborator like accounting service and signed with their certificate based on power of attorney), 2. NO (if submitted by the reporting obligor and signed with their own certificate). |

5.2. Filling out the Policy or Guarantee Form This form is completed by all SI-TZ reporting obligors. Depending on whether a professional liability insurance policy is contracted or a guarantee covering such liability from (re)insurance distribution activities is obtained, the following fields are completed:

Column Name	Position Description
Is a professional liability insurance policy contracted or guarantee obtained?	Dropdown: 1. Policy, 2. Guarantee.
Policy concluded with an insurance company/branch headquartered in Croatia (YES-NO)	Dropdown: 1. YES – if with a Croatian-headquartered insurance company/branch, 2. NO – if with an insurance company/branch outside Croatia.
Name of the Croatian-headquartered insurance company/branch with which the distributor has a professional liability insurance contract	If YES selected, dropdown selection.
Name of the foreign-headquartered insurance company with which the distributor has a professional liability insurance contract	If NO selected, full name entered.
Name of the (re)insurance company or other entity acting on behalf of the intermediary who assumes full liability or provided such insurance/guarantee	If Guarantee (2) selected, full name entered.
Contact details of the company where the professional liability insurance contract was concluded or guarantee obtained outside Croatia	Entered in order: country, city, street and house number, email, phone.
Number of professional liability insurance contracts	Entered with all characters. Not filled for distributor guarantee/assumption of full liability.
Insurance contract duration (date - FROM)	Start date entered.
Insurance contract duration (date – TO)	Must be valid at submission. If duration is AS CANCELLABLE, date 31.12.9999 entered and proof of premium payment uploaded.
Policy duration AS CANCELLABLE (YES-NO)	Dropdown: 1. YES – contract until cancellation, 2. NO – fixed duration contract. If YES, proof of premium payment (PDF) for the reporting period must be uploaded.
Coverage limit per loss event from insurance contract	Copied from contract.
Coverage limit for all claims in one year from insurance contract	Copied from contract.
The PDF policy or guarantee document is uploaded with the XML report file. Conditions for submitting the XML file include uploaded PDF insurance policies with attachments, premium payment proof if long-term/multi-year without fixed end date, or obtained guarantee.

5.3. Filling out the SP-1 O Form - Statistical report on collected insurance premiums, invoiced commission amounts, and other income in Croatia This form is completed by all SI-TZ reporting obligors distributing insurance products in the specified types, who selected activity 1. Insurance or 3. Insurance and reinsurance in the General Data form. Data for all companies/clients with whom the reporting obligor has business cooperation in insurance distribution authorized under the Insurance Act for the reporting period are entered. Each company/client is entered in one row, with new rows added by selecting the "Add" button. Decimal amounts are separated by a period. For each company/client, the entire row must be completed; if no premium, commission, or other income from distribution activities exists, 0 (zero) is entered. If the distributor did not conduct insurance activities in the observed period, "No data" is selected in the company/client type column, and zeros are entered in all columns.

Column Name	Position Description
Type of company / client	Dropdown: 1. Insurance company or branch headquartered in Croatia, 2. (Re)insurance company headquartered outside Croatia, 3. Client, 4. Distributor - representation or brokerage company, 5. No data.
Name of insurance company / branch headquartered in Croatia	Filled if type 1 selected. Dropdown selection.
Name of other companies/clients with whom commission was earned	Filled if types 2, 3, and 4 selected. Full name of company or client to whom commission was invoiced based on distribution contract, or full name of distributor from which commission was earned.
Company form – abbreviations entered (d.d., d.o.o., j.d.o.o., GmbH, AG…)	Carefully verify name correctness before submission.
Headquarters country of company/client	Dropdown selection of headquarters country or client's country.
OIB (Croatian tax ID) of company / client	Entered for Croatian-headquartered companies/clients. If available, also entered for foreign companies/clients.
LEI of company / client	Entered for Croatian and foreign-headquartered companies/clients.
Identifier of foreign entity	Mandatory for all companies/clients with headquarters outside Croatia. Entered as tax number or other identifier.
Premium - non-life insurance	Sub-columns for types 05 (Aircraft), 06 (Vessels), 07 (Cargo in transit), 11 (Aircraft liability), 12 (Vessel liability). Entered as collected premium for the reporting period based on distribution contracts.
Premium - TOTAL	Sum of non-life insurance premiums.
Commission - non-life insurance	Sub-columns for types 05, 06, 07, 11, 12. Entered as total invoiced commission for the reporting period based on distribution contracts.
Commission - TOTAL	Sum of non-life insurance commissions.
Other income from distribution activities - non-life insurance - TOTAL	Total other income (stimulations, bonuses, rewards, allowances, incentives, and any other economic benefits related to insurance distribution activities) for the reporting period.
TOTAL COMMISSION AND OTHER INCOME	Sum of non-life insurance commissions and other income from distribution activities (not automatically calculated, requires manual sum entry).

5.5. Filling out the SP-1 RE Form - Statistical report on collected reinsurance premiums, invoiced commission amounts, and other income in Croatia The SP-1 RE form is completed by distributors authorized to conduct reinsurance distribution activities who performed reinsurance distribution during the reporting period and have in the General Data form selected activity 2. Reinsurance or 3. Insurance and reinsurance. Data for all reinsurance companies/clients with whom the reporting obligor has business cooperation in reinsurance distribution authorized under the Insurance Act for the reporting period are entered. Each company/client is entered in one row, with new rows added by selecting the "Add" button. Decimal amounts are separated by a period. For each company/client, the entire row must be completed; if no premium, commission, or other income from distribution activities exists, 0 (zero) is entered. If the distributor did not conduct reinsurance activities in the observed period, "No data" is selected in the company/client type column, and zeros are entered in all columns.