Guide for Compiling the Investment Fund Classification Report – IFKLAS, Applicable from 30 June 2026

GUIDE
FOR COMPILING THE INVESTMENT FUND CLASSIFICATION REPORT "IFKLAS" Zagreb, May 2026

C O N T E N T S
1 INTRODUCTION.....................................................................................................................................4
2 INSTITUTIONS OBLIGATED TO SUBMIT THE REPORT AND THE REPORTING POPULATION......................5
3 REPORTING RULES...............................................................................................................................5
4 REPORTING REQUIREMENT ............................................................................................................5
4.1 Concept of the Reporting Requirement....................................................................................6
4.2 Description of Header Attributes ...................................................................................................8
Attribute 1. Report Label .........................................................................................8
Attribute 2. Reporting Date.......................................................................................8
Attribute 3. IFMC's OIB.................................................................................................8
Attribute 4. Contact Person's First and Last Name ....................................................................8
Attribute 5. Contact Person's Phone Number ..............................................................................8
Attribute 6. Contact Person's Email Address ....................................................................9
Attribute 7. Note.................................................................................................9
4.3 Description of Report Attributes ..................................................................................................9
Attribute 1. Institution Type .........................................................................................9
Attribute 2. Full Name ................................................................................................10
Attribute 3. Establishment Date .....................................................................................11
Attribute 4. LEI .........................................................................................................11
Attribute 5. Address .....................................................................................................12
Attribute 6. City.....................................................................................................12
Attribute 7. Postal code..........................................................................................12
Attribute 8. Country of registered office ........................................................................................13
Attribute 9. Size of IFMC........................................................................................13
Attribute 10. Investment fund management company........................................14
Attribute 11. First NAV date......................................................................................14
Attribute 12. Fund established for a fixed term.......................................................15
Attribute 13. Fund with capital protection...................................................................16
Attribute 14. Fund with guaranteed capital ..................................................................16
Attribute 15. Type of fund..............................................................................................17
Attribute 16. Type of offer...........................................................................................18
Attribute 17. Fund sector............................................................................................18
Attribute 18. Type of fund investments ...............................................................................19
Attribute 19. Type of real estate fund......................................................................21
Attribute 20. Exchange-traded fund (ETF) ............................................................22

Attribute 21. Venture capital fund .............................................................................22
Attribute 22. Real estate investment trust (REIT) .....................................................23
Attribute 23. Type of bond fund.........................................................................24
Attribute 24. Quotation status.........................................................................................25
Attribute 25. UCITS-compliant ..............................................................................25
Attribute 26. UCITS-compliant - detailed..............................................................26
Attribute 27. Active/passive investment policy .....................................................27
Attribute 28. Geographical orientation.......................................................................27
Attribute 29. Dividend distribution policy...................................................................28
Attribute 30. Investor structure ................................................................................29
Attribute 31. Redemption frequency ...................................................................................29
Attribute 32. Compliance with environmental, social and governance (ESG) requirements ...30
Attribute 33. Termination ................................................................................................31
4.4 Identification of ISIN and corresponding attributes by ISIN .....................................................32
Attribute 34. ISIN .........................................................................................................32
Attribute 35. CFI code ...............................................................................................33
Attribute 36. Ticker / security symbol.........................................................34
Attribute 37. Currency......................................................................................................34
Attribute 38. Indexation currency ...................................................................................35
5 INSTRUCTIONS FOR SUBMITTING THE INVESTMENT FUND CLASSIFICATION REPORT...........35
5.1 Content validation of records ............................................................................................36
5.1.1 Header attributes .............................................................................................36
5.1.2 Report attributes ............................................................................................36
5.1.3 List and detailed description of controls...........................................................................38
5.1.1.1 Top-level formal controls..................................................................38
5.1.1.2 Population coverage controls............................................................39
5.1.1.3 Logical controls.................................................................................39
5.1.1.4 From date controls ...........................................................................41
5.1.1.5 To date controls ...........................................................................42
5.1.1.6 Mandatory completion rules .......................................................42
5.1.1.7 Not applicable.................................................................................43
5.2 Correction of submitted data ..............................................................................44
5.2.1 Return file with processing status...........................................................44
5.2.2 Contact persons ..................................................................................................45
6 LIST OF ATTACHMENTS....................................................................................................................45

1 INTRODUCTION

1. The Croatian National Bank (hereinafter: HNB) collects statistical data on the classification of investment funds in the Republic of Croatia through this reporting system. The collected data will be used by HNB for:

• preparing and submitting national statistical data to the registers of the European Central Bank (hereinafter: ECB), such as RIAD – Register of Institutions and Affiliates Data, and CSDB – Centralised Securities Database,
• preparing official statistics within its competence, such as financial statistics of monetary financial institutions and investment funds, financial accounts, and other statistics, and
• reporting needs in accordance with ECB requirements.

2. Data on the classification of investment funds will be collected via the secure website of the Croatian Financial Services Agency (hereinafter: HANFA).
3. The legal basis for collecting statistical data on investment funds includes: the Act on the Croatian Financial Services Agency (Official Gazette, nos. 140/05, 154/11 and 12/12), the Act on Open-Ended Investment Funds with Public Offer (Official Gazette, nos. 44/16, 126/19, 110/21, 76/22 and 152/24), the Act on Alternative Investment Funds (Official Gazette, nos. 21/18, 126/19, 110/21, 83/23 and 152/24), the Regulation on the structure and content of annual, half-yearly, and other reports of UCITS funds (Official Gazette, nos. 105/17, 98/20 and 155/22), and the Regulation on the structure and content of annual, half-yearly, and other reports of alternative investment funds (Official Gazette, nos. 155/22 and 12/24).
4. The obligation to collect, compile, and submit statistical data on the classification of investment funds to relevant European Union institutions is stipulated in Regulation (EU) 2024/1988 of the ECB of 27 June 2024 on investment fund statistics and repealing Decision (EU) 2015/32 (ECB/2014/62) (ECB/2024/17) and Guidelines (EU) 2024/2798 of the ECB of 10 October 2024 amending Guideline (EU) 2021/831 on statistical data to be reported by financial intermediaries other than monetary financial institutions (ECB/2021/12) (ECB/2024/27),
5. The integral parts of this Guide include:

• the attachment "Investment Fund Classification Report.xlsx" containing the rules and definitions of reports based on this Guide, and
• the corresponding .xsd file that the Investment Fund Management Company must adhere to when compiling the investment fund classification report.

2 INSTITUTIONS OBLIGATED TO SUBMIT THE REPORT AND THE REPORTING POPULATION
6. Institutions obligated to compile and submit the Investment Fund Classification Report defined by this Guide are Investment Fund Management Companies (hereinafter: IFMCs1) as legal representatives of the investment funds they manage, and closed AIFs with a separate legal entity and internal management (Art. 4, para. 5 of the Act on Alternative Investment Funds).
7. The reporting population consists of all investment funds established in the Republic of Croatia under the Act on Open-Ended Investment Funds with Public Offer and the Act on Alternative Investment Funds, or established by special law, and IFMCs managing those funds.
3 REPORTING RULES
8. The statistical report defined by this Guide is submitted on a monthly basis.
9. Submission deadline: by the end of the second working day following the end of the reporting period, i.e., month.
10. For the purposes of this Guide, working days in a week are understood as Monday through Friday, excluding holidays and public holidays.
11. The IFMC's reporting obligation is considered fully and properly fulfilled if a report meeting all formal and logical controls described in the textual part and Chapter 5 (technical part) of this Guide is received on the HANFA server within the prescribed deadline.
12. Data is submitted in the form of an .xml file. Submission of reporting .xml files is carried out via HANFA's secure website, regardless of whether it is an initial submission or a correction. The website address and acceptance interface are defined by HANFA.
4 REPORTING REQUIREMENT
13. The collected data via the Investment Fund Classification Report enables regular monitoring of the population and classification of investment funds in the Republic of Croatia.
14. The IFMC submits the Investment Fund Classification Report for all investment funds it manages on a monthly basis, containing qualitative attributes of each individual investment fund and IFMC.
1 In this guide, IFMC denotes companies managing funds established under the Act on Open-Ended Investment Funds with Public Offer, the Act on Alternative Investment Funds, and special laws.

15. The IFMC submits a single file containing the data of the IFMC and all funds managed by it.
16. Each file must have a unique ID label. The file name should contain information about the file ID (HANFA ID label), the IFMC's OIB, the reporting date, and the submission date.
    4.1 Concept of the Reporting Requirement
17. The reporting system is based on a report record consisting of a header block and a report block.
18. The header consists of attributes used to identify: the report label, reporting date, and reporting unit, i.e., IFMC.
19. The report consists of a series of attributes describing an individual investment fund and/or IFMC.
20. For each attribute, the following data is submitted:

• Attribute name
• OIB – The OIB of each individual fund/IFMC for which the prescribed mandatory attributes are submitted in scope and description, in accordance with defined appearance obligation rules for each institution type from Attribute 1 – Institution Type. Exceptionally, if for a specific fund OIB in Attribute 10 – IFMC 'To date' is reported, no other attributes need to be submitted for that fund OIB.
• Attribute content – defined possible modes for each individual attribute, and
• From date – the date from which the reported attribute content applies, i.e., combination of attribute content + related OIB, or attribute content + planned fund closure date
  and/or
• To date – the date of termination of an individual fund, or the date from which a specific ISIN is no longer active, or the date from which the fund is no longer managed by the IFMC submitting the file

21. For individual attributes, data is also submitted regarding:

• Related OIB
• Attribute 1 – Institution Type and reported mode 01 – Sub-fund
• Attribute 33 – Termination and reported mode 01 – Merger by absorption or 02 – Merger by consolidation.
• Planned fund closure date
• Attribute 12 – Fund established for a fixed term and reported mode 01 – Yes

22. For each individual attribute in the attached table "Investment Fund Classification Report.xlsx", rules for submitting 'From date' and 'To date' are defined.
23. For each attribute, data on 'From date' must be submitted when the attribute content applies, unless mode ≠ 06 N/A is reported in Attribute 33 – Termination.
24. When mode ≠ 06 N/A is reported in Attribute 33 – Termination, data on 'To date' must be submitted, and in that case, for the fund OIB that has ceased operations, no other attributes need to be submitted in accordance with defined appearance obligation rules for each institution type from Attribute 1 – Institution Type.
25. Depending on the reported mode of Attribute 1 – Institution Type for a specific fund/IFMC OIB, rules for the submission obligation of individual attributes for that fund/IFMC OIB are defined in the attached table "Investment Fund Classification Report.xlsx":
    0 – not reported
    1 – must be reported
    2 – must appear, unless for a specific fund OIB

• in Attribute 11 – First NAV date reported mode 02 – No
• in Attribute 1 – Institution Type reported mode 02 – Umbrella fund for which LEI or ISIN label has not yet been issued
• in Attribute 33 – Termination reported mode ≠ 06
  3 – must appear, unless for a specific fund OIB in Attribute 33 – Termination reported mode ≠ 06 4 – must appear, if a specific fund OIB (in Attribute 1 – Institution Type reported mode 01 – Sub-fund or 03 – Investment fund or 05 – Special fund) has more than one ISIN, or a specific umbrella fund OIB (in Attribute 1 – Institution Type reported mode 02 – Umbrella fund) has one or more ISINs, unless for a specific fund OIB in Attribute 33 – Termination reported mode ≠ 06

26. Exceptionally, if for a specific fund OIB in Attribute 10 IFMC both 'From date' and 'To date' are reported, no other attributes need to be submitted for that fund OIB.
27. When there is an obligation to submit data on the Related OIB alongside Attribute 1 – Institution Type, as in the case of mode 01 – Sub-fund, 'From date' applies to the validity of the combination of mode 01 – Sub-fund and umbrella fund OIB. If a sub-fund changes its umbrella fund, it enters the new umbrella fund OIB and new 'From date'. Thus, regardless of whether the content mode of Attribute 1 – Institution Type has changed, a new 'From date' must be entered if the umbrella fund OIB data changes. When alongside Attribute 12 – Fund established for a fixed term there is an obligation to submit data on the Planned fund closure date, as in the case of mode 01 – Yes, 'From date' applies to the validity of the combination of mode 01 – Yes and Planned fund closure date (meaning if a fund changes its planned closure date, it must enter a new 'From date').

4.2 Description of Header Attributes
28. This part of the Guide will detail the attributes, whose values must be entered to enable proper identification and classification of submitted data.
Attribute 1. Report Label
29. This attribute enables unique identification of the report.
30. The value of this attribute is "IFKLAS".
Attribute 2. Reporting Date
31. This attribute enables unique identification of the reporting date.
32. The reporting date attribute is filled in the following format: "yyyy-mm-dd" and must refer to the last calendar day of the reporting month.
Attribute 3. IFMC's OIB
33. This attribute enables unique identification of the reporting institution, i.e., IFMC. In this attribute, the personal identification number (hereinafter: OIB) assigned to the IFMC by the competent authority is submitted.
Attribute 4. Contact Person's First and Last Name
34. This attribute serves to identify the contact person who completes the report of an individual investment fund management company. In this attribute, data for only one contact person can be submitted.
Attribute 5. Contact Person's Phone Number
35. This attribute serves for up-to-date and accurate tracking of the contact person's data who completes the report.
36. The telephone number with the country code of the IFMC person completing the report is entered into this attribute.

Attribute 6. Contact Person's Email Address
37. This attribute serves for up-to-date and accurate tracking of the contact person's data who completes the report.
38. The email address of the IFMC person completing the report or a generic email address, e.g., of the IFMC's back office, is entered into this attribute.
Attribute 7. Note
39. Filling out this attribute is not mandatory, and it is used when the reporting institution wishes to clarify specifics relating to data in the file of a specific reporting month.
4.3 Description of Report Attributes
40. This part of the Guide will describe a group of attributes used to describe an individual investment fund and/or IFMC.
41. Within the reporting file

• attributes 1. – 4. relate to the description of IFMC and each individual investment fund
• attributes 5. – 9. relate to the description of IFMC, while
• attributes 10. – 33. relate to the description of each individual investment fund
• attributes 34. – 38. relate to the description of issued shares/units of each individual investment fund and may appear as many times as a specific fund has different ISINs for issued shares/units.

42. Within the reporting file, attributes 5. – 9. are entered once.
43. Within the reporting file, attributes 1. – 4. and attributes 10. – 38. are entered for each individual investment fund managed by the IFMC, including funds in establishment that have not yet started operations and umbrella funds.
    Attribute 1. Institution Type
44. Attribute 1. Institution Type indicates the specific type of fund or IFMC for which other qualitative attributes of the report must be submitted.
45. The content of this attribute is entered using one of the following modes:
    01 – Sub-fund
    02 – Umbrella fund
    03 – Investment fund (which is not a sub-fund, umbrella fund, special fund, or fund in liquidation) 04 – Fund in liquidation

05 – Special fund
06 – Investment fund management company
46. Depending on the reported mode of Attribute 1. Institution Type for a specific fund/IFMC OIB, rules for the submission obligation of individual attributes for that fund/IFMC OIB are defined.
47. Along with Attribute 1. Institution Type and reported mode 01 – Sub-fund, data on the Related OIB must be submitted, which provides the umbrella