Rulebook on the Structure and Content of Financial and Additional Reports of Insurance and Reinsurance Companies (Unofficial Consolidated Text, NN 20/23, 153/25)

Unofficial Consolidated Text (“Narodne novine” No. 20/23, 153/25) PRAVILNIK ON THE STRUCTURE AND CONTENT OF FINANCIAL AND ADDITIONAL REPORTS OF INSURANCE COMPANIES OR REINSURANCE COMPANIES I. INTRODUCTORY PROVISIONS Article 1. This Rulebook prescribes: – the structure and content of financial and additional reports of insurance or reinsurance companies for the purposes of the Croatian Financial Services Supervisory Agency (hereinafter: Hanfa), as well as the method and deadlines for submitting these reports to Hanfa, – the structure and content of the annual report and consolidated annual report, as well as the deadlines for their public disclosure and submission to Hanfa, – the deadlines for submitting reports pursuant to Article 192(1) of the Insurance Act, – the content of the register of assets covering statutory technical provisions in accordance with accounting regulations, as well as the scope, method, and deadlines for reporting. Article 2. (1) An insurance or reinsurance company is obliged to maintain business books, prepare accounting documents, value assets and liabilities, and prepare annual financial reports and interim financial reports during the business year in accordance with the Insurance Act, regulations governing accounting, and International Financial Reporting Standards (hereinafter: IFRS). (2) An insurance or reinsurance company is obliged to record business events in its business books using accounts at least within the scope of the chart of accounts prescribed by Hanfa in Annex 3, which forms an integral part of this Rulebook. (3) An insurance or reinsurance company is obliged to maintain a register of assets covering statutory technical provisions in accordance with accounting regulations, pursuant to Article 180(6) and Article 181 of the Insurance Act, and this Rulebook. II. STRUCTURE AND CONTENT OF FINANCIAL AND ADDITIONAL REPORTS Financial Reports Article 3. (1) The financial reports of an insurance or reinsurance company consist of:

1. Statement of Financial Position (Balance Sheet),
2. Statement of Comprehensive Income (Income Statement and Statement of Other Comprehensive Income),
3. Statement of Cash Flows,
4. Statement of Changes in Equity, and
5. Notes to the Financial Reports. (2) The structure and content of the financial reports referred to in paragraph 1, items 1 to 4, are prescribed by the forms in Annex 1, which forms an integral part of this Rulebook. (3) The notes to the financial reports referred to in paragraph 1, item 5, are prepared in accordance with IFRS provisions so that they: – provide information on the basis of preparation and specific accounting policies applied in accordance with International Accounting Standard 1 (IAS 1), – disclose information required by IFRS that is not presented in the reports referred to in paragraph 1, items 1 to 4, – provide additional information not presented in the reports referred to in paragraph 1, items 1 to 4, but is material for understanding any of them. Additional Reports Article 4. (1) An insurance or reinsurance company is obliged, in addition to the financial reports under Article 3 of this Rulebook and for the purpose of ensuring additional data and information on financial position, business performance, and business activities, to prepare additional reports. (2) The additional reports of an insurance or reinsurance company are:
6. Investment Report (Form: IUL)
7. Investment Review Report (Form: IPU),
8. Report on the Register of Assets Covering Statutory Technical Provisions (Form: REG),
9. Report on Portfolio Segmentation of the Insurance Company (Form: ISP)
10. Report on the Discount Rate at Reporting Date (Form: IDS)
11. Report on the Locked-in Discount Rate at Initial Recognition Date (Form: IDS-LI)
12. Report on Collected Insurance Premiums, Invoiced Commissions, and Other Types of Receipts Other Than Commissions for Insurance Distributors by Distributor Categories (Form: IDIS)
13. Report on Investments in Real Estate (Form: IUN)
14. Report on Real Estate Lessees (Form: IUN-Z)
15. Report on Real Estate for Own Use (Form: IN-VU)
16. Income Statement by Business Lines (Form: RDG-LP),
17. Report on Contractual Service Margin (CSM) (Form: ICSM) (3) The structure and content of the additional reports referred to in paragraph 2 are prescribed by the forms in Annex 2, which forms an integral part of this Rulebook. Consolidated Financial Reports Article 5. (1) An insurance or reinsurance company that is a parent undertaking in an insurance group is obliged to prepare consolidated financial reports listed in Article 3(1) of this Rulebook in accordance with the forms in Annex 1. (2) If there is no parent-subsidiary relationship, Hanfa may by decision order an insurance or reinsurance company linked to another legal entity in one of the ways prescribed by Article 297 of the Insurance Act to prepare and submit consolidated financial reports for the purpose of conducting comprehensive supervision over its operations. Hanfa determines the scope of consolidation, the legal entities to be included in consolidation, and the method and frequency of preparing consolidated financial reports. III. ANNUAL REPORT AND CONSOLIDATED ANNUAL REPORT Article 6. An insurance or reinsurance company is obliged to prepare the annual report and consolidated annual report of an insurance or reinsurance company in accordance with regulations governing accounting. IV. DEADLINES AND METHOD OF SUBMISSION OF REPORTS Submission Deadlines Article 7. (1) An insurance or reinsurance company is obliged to prepare: – financial reports under Article 3(1) for the business year, – financial reports under Article 3(1), items 1 and 2, for quarterly reporting periods during the business year (reporting dates: March 31, June 30, September 30, December 31), – additional reports under Article 4(2), items 2 to 12, for the business year, – additional reports under Article 4(2), items 2 to 7, for quarterly reporting periods during the business year (reporting dates: March 31, June 30, September 30, December 31), – the additional report under Article 4(2), item 1, for monthly reporting periods during the business year, – the annual report under Article 6 for the business year. (2) An insurance or reinsurance company that is a parent undertaking in an insurance group is obliged to prepare consolidated annual financial reports under Article 3(1) and the consolidated annual report under Article 6 for the business year. Article 8. (1) An insurance or reinsurance company is obliged to submit monthly additional reports under Article 4(2), item 1, to Hanfa no later than twenty days after the end of the month for which the report is prepared. (2) An insurance or reinsurance company is obliged to submit quarterly financial reports under Article 3(1), items 1 and 2, and quarterly additional reports under Article 4(2), items 2 to 7, to Hanfa no later than one month after the end of the reporting period. (3) An insurance or reinsurance company is obliged to submit annual financial reports under Article 3(1) and annual additional reports under Article 4(2), items 2 to 12, to Hanfa no later than four months after the end of the business year for which the reports are prepared. (4) An insurance or reinsurance company is obliged to submit the annual report under Article 6 to Hanfa no later than four months after the end of the business year for which the reports are prepared. (5) An insurance or reinsurance company that is a parent undertaking in an insurance group is obliged to submit consolidated annual financial reports under Article 3(1) and the consolidated annual report under Article 6 to Hanfa no later than four months after the end of the business year for which the reports are prepared. Method of Submission Article 9. Reports under this Rulebook are to be submitted by an insurance or reinsurance company to Hanfa in accordance with Hanfa’s technical instruction. V. AUDITOR’S REPORT ON COMPLETED STATUTORY AUDIT OF ANNUAL FINANCIAL REPORTS Article 10. An insurance or reinsurance company is obliged to submit reports under Article 192(1) of the Insurance Act no later than four months after the end of the business year for which they are prepared, in accordance with Hanfa’s technical instruction. VI. PUBLIC DISCLOSURE Article 11. An insurance or reinsurance company is obliged to publish on its website for the last five business years at least: – the annual report and consolidated annual report under Article 6, – the auditor’s opinion on the completed audit of annual financial reports, – the independent authorized actuary’s opinion engaged by the auditing firm for audit purposes. VII. PROCEDURES IN EXTRAORDINARY SITUATIONS Article 12. In the event of an extraordinary or other situation affecting the method and/or deadlines for submitting reports under this Rulebook, insurance or reinsurance companies shall act in accordance with the applicable EIOPA guideline or recommendation pursuant to Article 2.a of the Insurance Act, and if no such guidelines or recommendations exist, they shall act in accordance with Hanfa’s instruction issued pursuant to Article 204(10) of the Insurance Act, which shall be published on Hanfa’s website or delivered to companies in another appropriate manner. VIII. TRANSITIONAL AND FINAL PROVISIONS Article 13. (1) This Rulebook enters into force on the eighth day after its publication in “Narodne novine”. (2) The Rulebook on the Structure and Content of Financial and Additional Reports of Insurance or Reinsurance Companies (“Narodne novine”, No. 37/16, 96/18, 50/19, 98/20) ceases to be valid upon the expiration of the last day for submitting reports with a balance as of December 31, 2022. (3) Insurance or reinsurance companies are obliged to submit their first reports in accordance with Annex 1 and Annex 2 of this Rulebook for reporting periods starting from January 1, 2023. (4) Reports for periods up to January 1, 2023, are prepared in accordance with Annex 1 and Annex 2 of the Rulebook on the Structure and Content of Financial and Additional Reports of Insurance or Reinsurance Companies (“Narodne novine”, No. 37/16, 96/18, 50/19, 98/20), but are submitted in the manner prescribed by Article 9 of this Rulebook. (5) Reports for periods up to January 1, 2023, under Articles 5 and 6 of the Rulebook on the Structure and Content of Financial and Additional Reports of Insurance or Reinsurance Companies (“Narodne novine”, No. 37/16, 96/18, 50/19, 98/20) are submitted in the manner prescribed by Article 9 of this Rulebook. (6) Exception to the deadlines prescribed in Article 8, the monthly additional report under Article 4(2), item 1, for the reporting date January 31, 2023, is to be submitted by an insurance or reinsurance company no later than February 28, 2023. (7) Exception to the deadlines prescribed in Article 8, quarterly financial reports under Article 3(1), items 1 to 2, and quarterly additional reports under Article 4(2), items 2 to 5, are to be submitted by an insurance or reinsurance company: – for the reporting date March 31, 2023, no later than June 9, 2023. – for the reporting date June 30, 2023, no later than September 8, 2023. – for the reporting date September 30, 2023, no later than December 9, 2023. – for the reporting date December 31, 2023, no later than March 10, 2024. – for the reporting date March 31, 2024, no later than May 19, 2024. – for the reporting date June 30, 2024, no later than August 18, 2024. – for the reporting date September 30, 2024, no later than November 18, 2024. – for the reporting date December 31, 2024, no later than February 18, 2025. (8) Exception to the content of financial report forms under Article 3(1), items 1 and 2, for quarterly reporting periods January 1 – March 31, 2023; January 1 – June 30, 2023; and January 1 – September 30, 2023, only data for the current accounting period or reporting date of the current year are filled in, and not for the previous accounting period or reporting date. PRAVILNIK ON AMENDMENTS TO THE RULEBOOK ON THE STRUCTURE AND CONTENT OF FINANCIAL AND ADDITIONAL REPORTS OF INSURANCE OR REINSURANCE COMPANIES (“Narodne novine” No. 153/25) Article 2. Form IDIS Investment Report on Collected Insurance Premiums and Invoiced Commissions for Insurance Distributors by Distributor Categories from Annex 2 is replaced by Form IDIS Investment Report on Collected Insurance Premiums, Invoiced Commissions, and Other Types of Receipts Other Than Commissions for Insurance Distributors by Distributor Categories, which forms Annex 1 of this Rulebook. Article 3. (1) The additional report of an insurance or reinsurance company under Article 4(2), item 7, of the Rulebook on the Structure and Content of Financial and Additional Reports of Insurance or Reinsurance Companies (“Narodne novine” No. 20/23) – Form IDIS Investment Report on Collected Insurance Premiums and Invoiced Commissions for Insurance Distributors by Distributor Categories, as of December 31, 2025, is submitted in accordance with the provisions of that Rulebook. (2) The additional report under Article 1 of this Rulebook, for reporting periods starting from January 1, 2026, will be submitted in accordance with the provisions of this Rulebook. Article 4. This Rulebook shall be published in “Narodne novine” and enters into force on January 1, 2026.