Regulation on the Chart of Accounts for Leasing Companies

UNOFFICIAL CLEANED TEXT REGULATION ON THE CHART OF ACCOUNTS FOR LEASING COMPANIES (Official Gazette No. 63/14, 132/17 and 142/22) The Regulation on Amendments to the Regulation on the Chart of Accounts for Leasing Companies (Official Gazette No. 142/22) entered into force and is applied from January 1, 2023.

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 1 Introductory Provisions Article 1. This Regulation prescribes the chart of accounts for leasing companies as shown in Appendix 1 of this Regulation.

Keeping Business Books Article 2. (1) A leasing company is obliged to keep business books, business documentation, and other records in a manner that allows verification of whether the leasing company operates in accordance with applicable regulations and professional standards. (2) A leasing company is obliged to keep business books using accounts at least to the extent prescribed by the chart of accounts. (3) A leasing company is obliged to apply the prescribed chart of accounts in accordance with the Instruction for the Application of the Chart of Accounts for Leasing Companies.

Transitional and Final Provisions Article 3. (1) This Regulation enters into force on January 1, 2023. (2) Until the application of this Regulation, the Chart of Accounts for Leasing Companies prescribed by the Regulation on the Chart of Accounts for Leasing Companies ("Official Gazette" No. 63/14 and 132/17) shall apply.

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 2 APPENDIX 1. CHART OF ACCOUNTS FOR LEASING COMPANIES CLASS 0 – NON-CURRENT ASSETS 00 Intangible Assets 000 Capitalized Development Costs 001 Patents, Licenses, and Trademarks 002 Computer Programs – Software 003 Concessions and Other Rights 004 Goodwill 005 Other Intangible Assets 006 Intangible Assets in Preparation 007 Advances for Intangible Assets 009 Adjustment for Accumulated Amortization and Impairment of Intangible Assets 01 Material Assets in Operating Leasing 010 Land 0100 Land in Operating Leasing 0109 Impairment of Land Value 011 Buildings 0110 Buildings in Operating Leasing 0118 Adjustment for Accumulated Amortization of Buildings in Operating Leasing 0119 Impairment of Building Value 012 Vehicles 0120 Passenger Vehicles 01200 Passenger Vehicles in Operating Leasing 01208 Adjustment for Accumulated Amortization of Passenger Vehicles in Operating Leasing 01209 Impairment of Passenger Vehicle Value in Operating Leasing 0121 Commercial Vehicles

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 3 01210 Commercial Vehicles in Operating Leasing 01218 Adjustment for Accumulated Amortization of Commercial Vehicles in Operating Leasing 01219 Impairment of Commercial Vehicle Value in Operating Leasing 013 Vessels 0130 Vessels in Operating Leasing 0138 Adjustment for Accumulated Amortization of Vessels in Operating Leasing 0139 Impairment of Vessel Value in Operating Leasing 014 Aircraft 0140 Aircraft in Operating Leasing 0148 Adjustment for Accumulated Amortization of Aircraft in Operating Leasing 0149 Impairment of Aircraft Value in Operating Leasing 015 Installations, Machinery, Transport Equipment, and Equipment 0150 Installations, Machinery, Transport Equipment, and Equipment in Operating Leasing 0158 Adjustment for Accumulated Amortization of Installations, Machinery, Transport Equipment, and Equipment in Operating Leasing 0159 Impairment of Value of Installations, Machinery, Transport Equipment, and Equipment in Operating Leasing 016 Other Material Assets 0160 Other Material Assets in Operating Leasing 0168 Adjustment for Accumulated Amortization of Other Material Assets in Operating Leasing 0169 Impairment of Value of Other Material Assets in Operating Leasing 017 Advances for Material Assets in Operating Leasing 0170 Advances for Land 0171 Advances for Buildings 0172 Advances for Vessels 0173 Advances for Aircraft 0174 Advances for Installations, Machinery, Transport Equipment, and Equipment 0175 Advances for Other Material Assets 0176 Advances for Passenger Vehicles 0177 Advances for Commercial Vehicles

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 4 018 Investments in Progress – Assets in Operating Leasing 0180 Land – Investments in Progress 0181 Buildings – Investments in Progress 0182 Passenger Vehicles – Investments in Progress 0183 Commercial Vehicles – Investments in Progress 0184 Vessels – Investments in Progress 0185 Aircraft – Investments in Progress 0186 Installations, Machinery, Transport Equipment, and Equipment – Investments in Progress 0187 Other Material Assets – Investments in Progress 02 Material Assets – Own 020 Land 0200 Land for Own Needs 0209 Impairment of Land Value 021 Buildings 0210 Buildings for Own Needs/(in Own Use) 0219 Adjustment for Accumulated Amortization and Impairment of Building Value 022 Vehicles 0220 Vehicles in Own Use 0229 Adjustment for Accumulated Amortization and Impairment of Vehicle Value 023 Vessels 0230 Vessels in Own Use 0239 Adjustment for Accumulated Amortization and Impairment of Vessel Value 024 Aircraft 0240 Aircraft in Own Use 0249 Adjustment for Accumulated Amortization and Impairment of Aircraft Value 025 Installations, Machinery, Transport Equipment, and Equipment 0250 Installations, Machinery, Transport Equipment, and Equipment in Own Use

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 5 0259 Adjustment for Accumulated Amortization and Impairment of Value of Installations, Machinery, Transport Equipment, and Equipment 026 Other Material Assets 0260 Other Material Assets in Own Use 0269 Adjustment for Accumulated Amortization and Impairment of Value for Other Material Assets 027 Advances for Material Assets – Own 0270 Advances for Land 0271 Advances for Buildings 0272 Advances for Vessels 0273 Advances for Aircraft 0274 Advances for Installations, Machinery, Transport Equipment, and Equipment 0275 Advances for Other Material Assets 0276 Advances for Passenger Vehicles 0277 Advances for Commercial Vehicles 028 Investments in Progress – Own Assets 0280 Land – Investments in Progress 0281 Buildings – Investments in Progress 0282 Passenger Vehicles – Investments in Progress 0283 Commercial Vehicles – Investments in Progress 0284 Vessels – Investments in Progress 0285 Aircraft – Investments in Progress 0286 Installations, Machinery, Transport Equipment, and Equipment – Investments in Progress 0287 Other Material Assets – Investments in Progress 03 Long-term Financial Assets 031 Investments in Subsidiaries (Affiliated Companies) 0310 Cost of Investment 0319 Adjustment for Value 032 Investments in Associated Companies 0320 Cost of Investment

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 6 0329 Adjustment for Value 033 Investments in Joint Ventures 0330 Cost of Investment 0339 Adjustment for Value 035 Investments in Long-term Securities 0350 Investments in Debt Securities 03509 Adjustment for Value 0351 Investments in Equity Securities 03519 Adjustment for Value 036 Long-term Loans Granted 0360 Loans with Maturity Longer than 1 Year 0369 Adjustment for Value 037 Long-term Deposits and Guarantees Granted 0370 Long-term Deposits Over One Year 03709 Adjustment for Value of Long-term Deposits 0371 Guarantees with Return Period Longer than One Year 03719 Adjustment for Value of Guarantees 038 Other Long-term Financial Assets 0380 Other Long-term Financial Assets 03809 Adjustment for Value – Other Long-term Financial Assets 04 Long-term Receivables 040 Receivables from Financial Leasing 0400 Receivables from Financial Leasing – Financed Part with Contracted Maturity Over 1 Year 0409 Adjustment for Value of Receivables from Financial Leasing 042 Other Long-term Receivables 0420 Other Long-term Receivables 0429 Adjustment for Value of Other Long-term Receivables

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 7 05 Material Assets Hired Out and Leased 050 Material Assets Hired Out 0501 Land 05010 Land in Lease 05019 Impairment of Land Value 0502 Buildings 05020 Buildings in Lease 05028 Adjustment for Accumulated Amortization of Buildings in Lease 05029 Impairment of Building Value in Lease 0503 Passenger Vehicles 05030 Passenger Vehicles in Lease 05038 Adjustment for Accumulated Amortization of Passenger Vehicles in Lease 05039 Impairment of Passenger Vehicle Value in Lease 0504 Commercial Vehicles 05040 Commercial Vehicles in Lease 05048 Adjustment for Accumulated Amortization of Commercial Vehicles in Lease 05049 Impairment of Commercial Vehicle Value in Lease 0505 Vessels 05050 Vessels in Lease 05058 Adjustment for Accumulated Amortization of Vessels in Lease 05059 Impairment of Vessel Value in Lease 0506 Aircraft 05060 Aircraft in Lease 05068 Adjustment for Accumulated Amortization of Aircraft in Lease 05069 Impairment of Aircraft Value in Lease 0507 Installations, Machinery, Transport Equipment, and Equipment 05070 Installations, Machinery, Transport Equipment, and Equipment in Lease 05078 Adjustment for Accumulated Amortization of Installations, Machinery, Transport Equipment, and Equipment in Lease

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 8 05079 Impairment of Value of Installations, Machinery, Transport Equipment, and Equipment in Lease 0508 Other Material Assets 05080 Other Material Assets in Lease 05088 Adjustment for Accumulated Amortization for Other Material Assets in Lease 05089 Impairment of Value of Other Material Assets in Lease 051 Material Assets Rented Out 0510 Land 05100 Land for Rent 05109 Impairment of Land Value 0511 Buildings 05110 Buildings for Rent 05118 Adjustment for Accumulated Amortization of Buildings for Rent 05119 Impairment of Building Value for Rent 0512 Passenger Vehicles 05120 Passenger Vehicles for Rent 05128 Adjustment for Accumulated Amortization of Passenger Vehicles for Rent 05129 Impairment of Passenger Vehicle Value for Rent 0513 Commercial Vehicles 05130 Commercial Vehicles for Rent 05138 Adjustment for Accumulated Amortization of Commercial Vehicles for Rent 05139 Impairment of Commercial Vehicle Value for Rent 0514 Vessels 05140 Vessels for Rent 05148 Adjustment for Accumulated Amortization of Vessels for Rent 05149 Impairment of Vessel Value for Rent 0515 Aircraft 05150 Aircraft for Rent 05158 Adjustment for Accumulated Amortization of Aircraft for Rent 05159 Impairment of Aircraft Value for Rent

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 9 0516 Installations, Machinery, Transport Equipment, and Equipment 05160 Installations, Machinery, Transport Equipment, and Equipment for Rent 05168 Adjustment for Accumulated Amortization of Installations, Machinery, Transport Equipment, and Equipment for Rent 05169 Impairment of Value of Installations, Machinery, Transport Equipment, and Equipment for Rent 0517 Other Material Assets 05170 Other Material Assets for Rent 05178 Adjustment for Accumulated Amortization for Other Material Assets for Rent 05179 Impairment of Value of Other Material Assets for Rent 06 Investment in Real Estate 0600 Land 0601 Buildings 0609 Adjustment for Value for Amount of Amortization and Impairment of Investment in Real Estate CLASS 1 – CURRENT ASSETS 10 Cash in Bank and Cash on Hand 100 Cash Accounts in Banks 101 Restricted Cash and Letters of Credit 102 Cash on Hand 103 Cash Accounts in Banks – Foreign Currency 104 Foreign Currency Letters of Credit 105 Foreign Currency Cash 107 Other Cash Funds 109 Adjustment for Value 11 Short-term Financial Assets 111 Investments in Subsidiaries (Affiliated Companies)

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 10 1110 Cost of Investment 1119 Adjustment for Value 112 Investments in Associated Companies 1120 Cost of Investment 1129 Adjustment for Value 113 Investments in Joint Ventures 1130 Cost of Investment 1139 Adjustment for Value 115 Investments in Short-term Securities 1150 Investments in Debt Securities 11509 Adjustment for Value 1151 Investments in Equity Securities 11519 Adjustment for Value 116 Short-term Loans Granted 1160 Loans with Maturity Up to 1 Year – Not Due 1161 Due Loans to Clients 1162 Undue Receivables from Interest Income 1169 Adjustment for Value 117 Short-term Deposits and Guarantees Granted 1170 Short-term Deposits Up to One Year 11709 Adjustment for Value of Short-term Deposits 1171 Guarantees with Return Period Up to One Year 11719 Adjustment for Value of Guarantees 118 Other Short-term Financial Assets 1180 Other Short-term Financial Assets 11809 Adjustment for Value – Other Short-term Financial Assets 12 Short-term Receivables from Lessees from Leasing Business 120 Receivables from Financial Leasing 1200 Receivables from Financial Leasing – Financed Part with Contracted Maturity Up to 1 Year

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 11 1201 Due Receivables from Financial Leasing 1202 Undue Receivables from Interest Income 1203 Other Short-term Receivables from Financial Leasing 1209 Adjustment for Value of Receivables from Financial Leasing 121 Receivables from Operating Leasing 1210 Receivables from Operating Leasing 1211 Other Short-term Receivables from Operating Leasing 1219 Adjustment for Value of Receivables from Operating Leasing 13 Advances Granted 1301 Advances Granted Not Related to Acquisition of Leasing Assets 1309 Adjustment for Value of Advances 15 Other Short-term Receivables 1500 Other Short-term Receivables 1509 Adjustment for Value of Other Short-term Receivables 16 Receivables from the State and Other Institutions, Receivables from Employees, and Other Receivables 160 Pre-tax (VAT in Received Invoices, Paid VAT) 161 Receivables for Overpaid Customs, VAT, and Other Fees 162 Receivables for Overpaid Profit Tax 163 Receivables for Other Overpaid Taxes, Contributions, and Membership Fees 164 Receivables for Salary Compensation 165 Receivables from Employees 166 Receivables for Damage Compensation from Insurance Companies and Others 167 Other Short-term Receivables 169 Adjustment for Value of Receivables from the State, Other Institutions, Employees, and Other Receivables

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 12 17 Receivables from Rent 170 Receivables from Rent 179 Adjustment for Value of Receivables from Rent 18 Receivables from Lease 180 Receivables from Lease 189 Adjustment for Value of Receivables from Lease 19 Prepaid Expenses of Future Periods and Undue Revenue Collection 190 Prepaid Expenses (Up to 12 Months) 191 Deferred Tax Assets (IAS 12) 192 Undue Revenue Collection CLASS 2 – SHORT-TERM LIABILITIES, PROVISIONS FOR COSTS AND RISKS, AND DEFERRED PAYMENTS AND REVENUE OF FUTURE PERIODS 21 Liabilities from Issued Short-term Securities 210 Liabilities for Issued Checks 211 Liabilities for Issued Promissory Notes 212 Liabilities for Issued Bonds 214 Liabilities for Derivative Financial Instruments 215 Liabilities for Issued Commercial Papers 217 Liabilities for Issued Other Securities 22 Liabilities to Suppliers 220 Liabilities to Suppliers for Leasing 221 Other Liabilities to Suppliers 24 Liabilities to Affiliated Companies and from Joint Ventures 240 Liability to Affiliated Companies for Declared Dividends and Profit Shares (Decisions Made on Payment)

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 13 241 Other Liabilities to Affiliated Companies 242 Liabilities from Joint Ventures 25 Financial Liabilities 251 Liabilities for Credits and Loans from Banks and Financial Institutions in the Country 2510 Current Maturity of Long-term Credits and Loans (Up to 12 Months) 2511 Short-term Credits and Loans 2512 Liabilities for Interest 252 Liabilities for Credits and Loans from Banks and Financial Institutions Abroad 2520 Current Maturity of Long-term Credits (Up to 12 Months) 2521 Short-term Credits and Loans 2522 Liabilities for Interest 253 Liabilities for Loans from Other Creditors 2530 Current Maturity of Long-term Loans (Up to 12 Months) 2531 Short-term Loans 2532 Liabilities for Interest 255 Liabilities for Advances, Deposits, and Guarantees 2550 Liabilities for Received Advances 2551 Liabilities for Received Deposits and Guarantees 2552 Liabilities for Received Participation in Financial Leasing 256 Other Short-term Financial Liabilities 26 Liabilities for Taxes, Contributions, and Other Fees, Liabilities from Results, and Other Short-term Liabilities 260 Liabilities for Value Added Tax (VAT) 261 Liabilities for Customs, VAT, and Other Fees 262 Liabilities for Profit Tax 263 Liabilities for Withholding Tax 264 Liabilities for Tax on Capital Income

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 14 265 Liabilities for Real Estate Transfer Tax, Special and Local Taxes, Contributions, Membership Fees, and Compensation 266 Liabilities to the State for Taxes, Contributions, and Other Payments 267 Liabilities to Employees (Except for Salaries) 268 Other Short-term Liabilities 27 Liabilities for Salaries, Wages, and Compensation 271 Liabilities for Net Salaries and Wages 272 Liabilities for Compensation for Net Salaries and Wages 273 Contributions from and on Salaries, Wages, and Compensation 274 Tax and Surcharge from Salaries, Wages, and Compensation 28 Short-term Provisions for Risks and Costs 29 Deferred Payment of Costs and Revenue of Future Periods 290 Deferred Payment of Costs 291 Deferred Tax Liabilities (IAS 12) 293 Revenue of Future Periods CLASS 3 – INVENTORY OF MATERIALS AND SMALL TOOLS 30 Small Tools, Auto Tires, and Packaging 350 Small Tools in Warehouse 351 Small Tools in Use 352 Auto Tires in Warehouse 353 Auto Tires in Use 354 Packaging in Warehouse 355 Packaging in Use 357 Adjustment for Value of Small Tools, Auto Tires, and Packaging 358 Advances to Suppliers for Small Tools, Auto Tires, and Packaging

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 15 359 Price Deviation of Small Tools, Auto Tires, and Packaging CLASS 4 – COSTS 40 Costs of Raw Materials and Materials, Energy, Spare Parts, and Small Tools 400 Raw Materials and Materials 401 Energy 402 Spare (Reserve) Parts 403 Write-off of Small Tools, Packaging, and Auto Tires 404 Consumed Materials and Spare Parts for Equipment Maintenance 409 Other Material Costs 41 Service Costs 410 Transport Services 411 Postal and Telecommunication Services 412 Current and Investment Maintenance Services 413 Market Research Services 414 Lease, Rent, and Business (Operating) Leasing 415 Promotion, Advertising, and Fair Services 416 Intellectual Services 417 Municipal Services 418 Registration Costs (Assets Subject to Registration) 419 Other Services 42 Provisions for Unforeseen Liabilities and Other Costs 420 Provision Costs for Pensions and Other Liabilities to Employees 421 Provision Costs for Taxes and Contributions 422 Provision Costs for Lawsuits Initiated Against the Leasing Company

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 16 43 Amortization and Value Adjustment of Material and Intangible Assets 430 Amortization of Material Assets in Operating Leasing 431 Amortization of Material Assets for Own Needs 432 Amortization of Intangible Assets 433 Value Adjustment of Material Assets in Operating Leasing 434 Value Adjustment of Other Material Assets 435 Value Adjustment of Intangible Assets 436 Amortization of Material Assets in Lease 437 Value Adjustment of Material Assets in Lease 438 Amortization of Material Assets in Rent 439 Value Adjustment of Material Assets in Rent 44 Value Adjustments – Other 440 Value Adjustment (Impairment) of Inventory of Small Tools, Packaging, and Auto Tires 442 Value Adjustment of Assets Taken and Returned from Operating Leasing Contracts 443 Value Adjustment of Assets Taken and Returned from Financial Leasing Contracts 444 Value Adjustment of Other Assets 45 Other Operating Costs 450 Employee Cost Compensation 451 Representation 452 Insurance Costs 4520 Insurance Costs for Leasing Assets 4521 Other Insurance Costs 453 Taxes Not Dependent on Business Results 454 Contributions 455 Banking Services and Membership Fees to Associations 456 Costs of Other Material Rights of Employees

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 17 457 Other Costs 458 Costs of Compensation to the Croatian Financial Services Supervisory Agency (HANFA) 47 Personnel Costs 470 Net Salaries and Wages 471 Salary and Wage Compensation 472 Contributions from and on Salaries 473 Taxes and Surcharges from Salaries 49 Cost Allocation CLASS 5 – INTERNAL ACCOUNTING 50 Internal Accounting CLASS 6 – INVENTORY 60 Assets Returned and Removed from Operating Leasing Contracts 600 Initial Recognized Value of Assets Returned and Removed from Operating Leasing Contracts 609 Adjustment for Value of Returned and Removed Assets from Operating Leasing Contracts 61 Assets Returned and Removed from Financial Leasing Contracts 610 Initial Recognized Value of Assets Returned and Removed from Financial Leasing Contracts 619 Adjustment for Value of Returned and Removed Assets from Financial Leasing Contracts 62 Other Taken Assets 620 Initial Recognized Value of Other Taken Assets 629 Adjustment for Value of Other Taken Assets

Regulation on the Chart of Accounts for Leasing Companies - Unofficial Cleaned Text (Official Gazette No. 63/14, 132/17 and 142/22) 18 66 Acquisition Value of Financial Leasing Asset Before Activation of Leasing Contract 67 Advances Granted to Suppliers for Financial Leasing CLASS 7 – EXPENSES AND REVENUES 71 Acquisition Cost (Acquisition Value) of Leasing Subject 710 Acquisition Value of Financial Leasing Subject 7100 Acquisition Costs of Leasing Subject 7101 Other Costs from Leasing Business 72 Financial Expenses 720 Interest Expenses (Including Net Exchange Rate Differences on Liabilities Based on Interest Costs – in Foreign Currency and with Currency Clause) 7200 Interest Expenses for Credits and Loans Received from Domestic Banks and Financial Institutions 7201 Interest Expenses for Credits and Loans Received from Foreign Banks and Financial Institutions 7203 Other Interest Expenses 721 Non-interest Costs Based on Fees/Commissions for Financial Services (Including Net Exchange Rate Differences on Liabilities for Fees/Commissions – in Foreign Currency and with Currency Clause) 722 Negative Exchange Rate Differences 7220 Negative Exchange Rate Differences Due to Conversion of Foreign Currency Balance Sheet Positions to the Average Exchange Rate of the Croatian National Bank 7221 Negative Exchange Rate Differences Due to Conversion of Balance Sheet Positions with Currency Clause to the Contracted Exchange Rate 723 Value Adjustment of Investments in Joint Ventures