Guideline on the Preparation and Submission of Annual Financial Reports of the Stock Exchange

1 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, at a meeting of its Management Board held on 21 December 2022, adopts GUIDELINE ON THE PREPARATION AND SUBMISSION OF ANNUAL FINANCIAL REPORTS OF THE STOCK EXCHANGE

1. Introduction The Stock Exchange is required to submit annual financial reports to the Croatian Financial Services Supervisory Agency (hereinafter: Hanfa) in accordance with the currently valid Regulation on the structure and content of annual financial reports of the stock exchange. This Guideline specifies the format, signing, and submission method thereof.
2. Format of electronically submitted reports via reports.hanfa.hr Reports are submitted in electronic form as XML format files in accordance with the XML schema available on Hanfa’s website (http://reports.hanfa.hr/Documentation) and encompass the set of all financial reports submitted as part of the annual financial reports of the stock exchange. The procedure for converting report data into this specified format is determined and executed by the stock exchange itself.
3. Signing of files The signing of electronically submitted files by the stock exchange is carried out in accordance with the currently valid Technical Guideline for the application of electronic signatures in the reporting process of the Croatian Financial Services Supervisory Agency.
4. Submission of reports Reports under this Guideline are submitted by direct access to Hanfa’s computer system via the electronic data submission system (reports.hanfa.hr). Access to Hanfa’s computer system is carried out in accordance with the Technical Guideline for access and operation of the electronic data submission system interface. Additionally, reports under this Guideline may be submitted via one of the following methods: a) through Hanfa’s Electronic Contact Point in electronic form b) via postal service providers, or c) by personal delivery.

2 5. Final Provisions Upon entry into force of this Guideline, the Technical Guideline on the preparation and submission of annual financial reports of the stock exchange in electronic form dated 13 December 2013, CLASS: 011-02/13-04/67, REFERENCE NO.: 326-770-13-2, ceases to apply. This Guideline will be published on Hanfa’s website and enters into force on 1 January 2023. CLASS: 011-01/22-01/06 REFERENCE NO.: 326-01-60-61-22-1 Zagreb, 21 December 2022. CHAIRMAN OF THE MANAGEMENT BOARD dr. sc. Ante Žigman