Technical Guideline for the Preparation and Submission of Reports by a Pension Management Company Managing Mandatory Pension Funds in Electronic Form - Applicable Until 31.12.2022

Based on Article 6, Paragraph 1 of the Regulation on the Structure and Content of Financial Reports and Other Reports of a Pension Management Company Managing Mandatory Pension Funds (Official Gazette, No. 104/17) and Article 10, Paragraph 1 of the Regulation on the Capital of Pension Management Companies Managing Mandatory Pension Funds (Official Gazette, Nos. 60/14 and 39/17), the Croatian Financial Services Supervisory Agency (HANFA) adopted on 2 August 2018 at a meeting of the Management Board TECHNICAL GUIDELINE FOR THE PREPARATION AND SUBMISSION OF REPORTS BY A PENSION MANAGEMENT COMPANY MANAGING MANDATORY PENSION FUNDS IN ELECTRONIC FORM

1. Introduction Pension management companies managing mandatory pension funds (hereinafter: the Company) are required to submit to the Croatian Financial Services Supervisory Agency (hereinafter: HANFA) financial reports for the quarterly, semi-annual, and nine-month periods of the business year, as well as annual financial reports for the business year period, a report on the structure of the Company's financial assets and liabilities, and a capital calculation report in electronic form with an advanced electronic signature, in accordance with the Regulation on the Structure and Content of Financial Reports and Other Reports of a Pension Management Company Managing Mandatory Pension Funds (hereinafter: Reporting Regulation) and the Regulation on the Capital of Pension Management Companies Managing Mandatory Pension Funds (hereinafter: Capital Regulation). This Technical Guideline specifies the format and method of submission of the aforementioned reports by the Company in electronic form.
2. Types of Reports The types of reports to be submitted are:
3. Financial reports for the quarterly, semi-annual, and nine-month periods of the business year, audited annual financial reports of the Company, and a report on the structure of the Company's financial assets and liabilities (FI-OMD_Novi),
4. Capital calculation report (IK-OMD).
5. Submission of Reports The reports are submitted in electronic form in the following formats and files:

• an XML format file containing a set of reports by the management company in accordance with the prescribed scheme published on HANFA's website, signed with an advanced electronic signature by the management company's board of directors; This file consists of a set of financial reports and a report on the structure of the Company's financial assets and liabilities from the Reporting Regulation, submitted for the quarterly, semi-annual, and nine-month periods of the business year, as well as annual financial reports for the business year period.

• an XML format file containing a capital calculation report by the management company in accordance with the prescribed scheme published on HANFA's website, signed with an advanced electronic signature by the management company's board of directors; This file consists of a capital calculation report from the Capital Regulation, submitted for 31 March, 30 June, 30 September, and 31 December.

• a PDF format file containing notes to the financial reports, signed with an advanced electronic signature by the management company's board of directors; This file contains notes to the financial reports prescribed in Article 3, Paragraph 1 of the Reporting Regulation, which are submitted as part of the financial reports for the quarterly, semi-annual, and nine-month periods of the business year, as well as annual financial reports for the business year period. Submission deadlines are prescribed by the Reporting Regulation and the Capital Regulation.

4. Description of the XML Report File The management company is required to prepare XML format report files in accordance with HANFA's prescribed XML scheme. The XML schemes for preparing reports by management companies are available on HANFA's website (http://reports.hanfa.hr/Documentation) Management companies will determine how to input data from the aforementioned forms into the XML report, and are responsible for preparing it in accordance with the prepared XML scheme.
5. Description of the PDF Report File The PDF format report file is intended for the submission of free-format text reports.
6. Signing Files with Advanced Electronic Signature The signing of files with an advanced electronic signature, which the management company is required to submit, is carried out in accordance with the current Technical Guideline for the Application of Electronic Signature in the Reporting Procedure of the Croatian Financial Services Supervisory Agency, published on HANFA's website. The rules for signing with an advanced electronic signature are the same as those applicable to a handwritten signature used on the written form of reports. Reports from point 2 of this Technical Guideline by management companies are signed by at least two board members with an advanced electronic signature. Exceptionally, in case of inability to sign, the management company's board may, in accordance with representation regulations, authorize another person in writing to sign reports with an advanced electronic signature, subject to prior notification to HANFA.
7. Submission of Reports Reports from point 2 of this Technical Guideline by management companies are submitted in accordance with the current Technical Guideline for Registration and Operation of the Data Submission System Interface in Electronic Form, published on HANFA's website.
8. Final Provisions This Technical Guideline repeals the Technical Guideline for the Preparation and Submission of Financial Reports by a Pension Management Company Managing Mandatory Pension Funds in Electronic Form dated 27 February 2015. This Technical Guideline enters into force on the first day following its adoption. KLASA: 011-02/18-03/03 URBROJ: 326-01-440-442-18-2 Zagreb, 2 August 2018. DEPUTY CHAIRMAN OF THE MANAGEMENT BOARD Antun Palarić