Technical Guideline for the Preparation and Submission of Reports by a Pension Management Company Managing Voluntary 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 Pension Management Companies Managing Voluntary Pension Funds (Official Gazette, No. 104/17) and Article 11, Paragraph 1 of the Regulation on Capital and Technical Reserves of Pension Management Companies Managing Voluntary Pension Funds (Official Gazette, No. 68/14 and 41/17), the Croatian Financial Services Supervisory Agency (Hanfa) at its Management Board meeting held on 2 August 2018 adopts TECHNICAL GUIDELINE FOR THE PREPARATION AND SUBMISSION OF REPORTS BY PENSION MANAGEMENT COMPANIES MANAGING VOLUNTARY PENSION FUNDS IN ELECTRONIC FORM

1. Introduction The pension management company managing voluntary pension funds (hereinafter: management company) is required to submit to the Croatian Financial Services Supervisory Agency (hereinafter: Hanfa) financial reports for the business year period, semi-annual reports for the first six months of the business year, a report on the structure of financial assets and liabilities of the pension management company, 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 Pension Management Companies Managing Voluntary Pension Funds (hereinafter: Reporting Regulation) and the Regulation on Capital and Technical Reserves of Pension Management Companies Managing Voluntary Pension Funds (hereinafter: Capital Regulation). This Technical Guideline specifies the format and method of submission of the aforementioned reports by the management company in electronic form.
2. Types of Reports The types of reports to be submitted are:
3. Financial reports for the business year period, semi-annual reports for the first six months of the business year, and a report on the structure of financial assets and liabilities of the pension management company (FI-DMD_Novi)
4. Capital calculation report (IK-DMD)
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 financial assets and liabilities of the pension management company from the Reporting Regulation, submitted for the business year period and for the first six months of the business year.

• an XML format file containing a report on the capital calculation 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 with balances as of the last day of the business year and with balances as of the last day of the semi-annual period of the business year.

• a PDF format file containing notes to financial reports, signed with an advanced electronic signature by the management company's board of directors; This file contains notes to financial reports prescribed by Article 3, Paragraph 1 of the Reporting Regulation, which are submitted within the financial reports for the business year period and for the first six months of the business year. Submission deadlines are prescribed by the Reporting Regulation and the Capital Regulation.

4. Description of the XML Format Report File The management company is required to prepare report files in XML format 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 Format Report File The report file in PDF format is intended for the submission of free-format text reports.
6. Signing of Files with an 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 currently valid Technical Guideline for the Application of Electronic Signatures in the Reporting Process 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 applied to the written form of reports. Reports from point 2 of this Technical Guideline by management companies are signed by at least two members of the board of directors with an advanced electronic signature. Exceptionally, in case of inability, 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 currently valid Technical Guideline for Registration and Operation with 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 Reports by Pension Management Companies Managing Voluntary Pension Funds in Electronic Form dated 27 February 2015. This Technical Guideline enters into force on the first day following its adoption, CLASS: 011-02/18-03/03 REFERENCE NO.: 326-01-440-442-18-4 Zagreb, 2 August 2018. DEPUTY CHAIRMAN OF THE MANAGEMENT BOARD Antun Palarić