Guideline for the Preparation and Submission of Annual, Quarterly, and Other Reports of the Mandatory Pension Fund in Electronic Form

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Based on Article 8, paragraph 1 of the Rulebook on Annual, Quarterly and Other Reports of the Mandatory Pension Fund (Official Gazette nos. 2/20, 98/20, 24/21 and 146/22), the Croatian Financial Services Supervisory Agency at its Management Board meeting held on 3 May 2023 adopts GUIDELINE FOR THE PREPARATION AND SUBMISSION OF ANNUAL, QUARTERLY AND OTHER REPORTS OF THE MANDATORY PENSION FUND IN ELECTRONIC FORM

1. Introduction
   The pension management company managing the mandatory pension fund (hereinafter: pension management company) is obliged to submit annual, quarterly and other reports of the mandatory pension fund in electronic form to Hanfa for the pension fund it manages, in accordance with the Rulebook on Annual, Quarterly and Other Reports of the Mandatory Pension Fund (hereinafter: Rulebook). This guideline for the preparation and submission of annual, quarterly and other reports of the mandatory pension fund in electronic form specifies the format and method of submission thereof.
2. Types of Reports
   The reports to be submitted are the annual and quarterly report of the pension fund, the report on realized profits (losses) of the pension fund, the report on unrealized profits (losses) of the pension fund (FI-OMF_Novi), the report on the fund's currency exposure (VIF) and the report on asset liquidity and liability coverage of the mandatory pension fund (IL-OMF).
3. Submission of Reports
   The reports are submitted in electronic form in the following formats and files:

• an XML format file encompassing a set of annual, quarterly and other reports of the mandatory pension fund in accordance with the prescribed schema published on Hanfa's website, signed by the company's Management Board;
  This file consists of a set of annual and quarterly reports of the mandatory pension fund, the report on realized profits (losses) of the pension fund and the report on unrealized profits (losses) of the pension fund from the Rulebook, submitted within the annual and quarterly reports of the pension fund.
• an XML format file encompassing the report on currency exposure of the fund in accordance with the prescribed schema published on Hanfa's website;

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This file consists of the report on currency exposure of the fund from the Rulebook.

• an XML format file encompassing the report on asset liquidity and liability coverage of the mandatory pension fund in accordance with the prescribed schema published on Hanfa's website;
  This file consists of the report on asset liquidity and liability coverage of the mandatory pension fund from the Rulebook.
• a PDF format file encompassing notes to financial reports, signed by the company's Management Board;
  This file contains notes to financial reports from Article 3, paragraph 1 of the Rulebook, which are submitted within the annual and quarterly reports of the pension fund.
  Submission deadlines for reports are prescribed by the Rulebook.

4. Description of XML Format Report File
   The pension management company is obliged to prepare annual, quarterly and other reports of the mandatory pension fund in XML format in accordance with Hanfa's prescribed XML schema.
   The XML schemas for preparing annual, quarterly and other reports of the mandatory pension fund are available on Hanfa's website (http://reports.hanfa.hr/Documentation).
   Pension management companies will determine how to enter data from the aforementioned forms into the XML report, and are responsible for preparing it in accordance with the prepared XML schema.
5. Description of PDF Format Report File
   The report file in PDF format is intended for the submission of reports in free-text format.
6. Signing of Files
   The signing of files that the pension management company is obliged 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 signing rules are the same as those applicable to the handwritten signature applied to the written form of reports. The annual and quarterly report of the pension fund, the report on realized profits (losses) of the pension fund, the report on unrealized profits (losses) of the pension fund (FIOMF_Novi) and the report on asset liquidity and liability coverage of the mandatory pension fund (IL-OMF) are signed by at least two members of the management board of the pension management company. Exceptionally, in case of inability, the management board of the pension management company may, in accordance with regulations on representation, authorize another person in writing to sign reports, subject to prior notification to Hanfa. The report on currency exposure of the fund does not need to be signed.

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7. Submission of Reports
The reports from point 2 of this guideline are submitted by pension management companies in accordance with the current Technical Guideline for Registration and Operation with the Data Submission System Interface in electronic form.
8. Final Provisions
This guideline enters into force on the day of its adoption and will be published on Hanfa's website.
Upon entry into force of this guideline, the Technical Guideline for the Preparation and Submission of Annual, Quarterly and Other Reports of the Mandatory Pension Fund dated 21 December 2022 (KLASA: 011-01/22-03/06, URBROJ: 326-01-40-41-22-1) ceases to apply. KLASA: 011-01/23-03/06 URBROJ: 326-01-40-41-23-1 Zagreb, 3 May 2023 CHAIRMAN OF THE MANAGEMENT BOARD dr. sc. Ante Žigman