Regulation on the Structure and Content of Financial Reports and Other Reports of a Pension Fund Management Company Managing Voluntary Pension Funds – Unofficial Consolidated Text (NN, No. 104/17, 146/22 and 52/24)

---

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

REGULATION ON THE STRUCTURE AND CONTENT OF FINANCIAL REPORTS AND OTHER REPORTS OF A PENSION FUND MANAGEMENT COMPANY MANAGING VOLUNTARY PENSION FUNDS (Narodne novine No. 104/17, 146/22 and 52/24 – Unofficial Consolidated Text)

INTRODUCTORY PROVISIONS Article 1. This Regulation governs the accounting, content, form, publication, preparation and submission methods and deadlines for annual financial reports and financial reports for reporting periods during the business year, which pension fund management companies report to Hanfa and other external users regarding their financial position, operational performance and cash flows, as well as other reports submitted for Hanfa's needs.

ACCOUNTING AND PREPARATION OF FINANCIAL REPORTS Article 2. (1) A pension fund management company is obliged to maintain accounting books, prepare accounting documents, value assets and liabilities, and prepare financial reports in accordance with the Voluntary Pension Funds Act, regulations governing accounting, and International Financial Reporting Standards. (2) A pension fund management company is obliged to record business events in its accounting books using accounts at least within the scope of the chart of accounts prescribed in Appendix 1 of this Regulation.

CONTENT AND FORM OF FINANCIAL REPORTS Article 3. (NN 52/24) (1) The financial reports of a pension fund management company consist of: − Statement of Financial Position, − Statement of Comprehensive Income, − Statement of Cash Flows, − Statement of Changes in Equity, and − Notes to the Financial Reports. (2) A pension fund management company is obliged to prepare annual financial reports for the business year period with a balance at the end of the business year, and semi-annual reports for the first six months of the business year with a balance at the end of the semi-annual period. (3) The annual financial reports from paragraph 1 of this Article must be prepared in accordance with the structure and content defined on the forms "Financial Reports of a Pension Fund Management Company", which are located in Appendix 2 of this Regulation and audited by an independent licensed auditor. (4) The notes to the financial reports from paragraph 1, item 5 of this Article for periods during the business year should cover only significant business events and changes in accounting policies compared to the last published annual financial reports. (5) When preparing the Statement of Cash Flows from paragraph 1, item 3 of this Article, a pension fund management company may use either the direct or indirect method. (6) 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 reports from pension fund management companies. (7) A pension fund management company is obliged to prepare and present the publication of receipts from Article 62, paragraphs 16 and 17 of the Act in the Notes to Annual Financial Reports from paragraph 1, item 5 of this Article, structured in the manner and form of the table from Appendix 4 of this Regulation.

REPORT ON THE STRUCTURE OF FINANCIAL ASSETS AND LIABILITIES Article 4. A pension fund management company is obliged, in addition to the financial reports from Article 3 of this Regulation, to prepare a Report on the Structure of Financial Assets and Liabilities of the pension fund management company from Appendix 3 of this Regulation.

DEADLINES AND METHOD OF SUBMISSION Article 5. (1) A pension fund management company is obliged to submit semi-annual financial reports from Article 3, paragraph 1 and the report with a balance at the end of the semi-annual period from Article 4 of this Regulation within two months from the end of the reporting period. (2) A pension fund management company is obliged to submit audited annual financial reports from Article 3, paragraph 3 and the report with a balance at the end of the business year from Article 4 of this Regulation within four months from the end of the business year.

Article 6. (NN 52/24) (1) A pension fund management company submits reports from Article 3 and Article 4 of this Regulation to Hanfa in electronic form in accordance with Hanfa's technical instruction. (2) A pension fund management company is obliged to submit reports from Article 3, paragraph 3 of this Regulation, together with the licensed auditor's report on the completed audit of annual financial reports and the annual report, in the manner and in accordance with Hanfa's Technical Instruction for Using the Data Submission Service in Electronic Form (reports.hanfa.hr) and the Instructions for Filling Out WEB Forms for Management Companies: DZU UCITS, UAIF, OMD and DMD. (3) It is considered that a pension fund management company has submitted reports from paragraphs 1 and 2 of this Article at the moment when the report is accepted on Hanfa's server for receiving reports. (4) In justified cases of technical inability to submit or improperly executed submission (e.g., system failure, inability to read received documentation, etc