Guideline on the Preparation and Submission of Reports by Pension Funds Managing Mandatory Pension Funds in Electronic Form - Applicable from 1.1.2023.

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Based on Article 6, Paragraph 1 of the Regulation on the Structure and Content of Financial Reports and Other Reports of Pension Funds Managing Mandatory Pension Funds (Official Gazette, Nos. 104/17, 118/21 and 146/22) and Article 10, Paragraph 1 of the Regulation on the Capital of Pension Funds Managing Mandatory Pension Funds (Official Gazette, Nos. 60/14, 39/17 and 146/22), the Croatian Financial Services Supervisory Agency (Hanfa) at its Management Board meeting held on 21 December 2022 adopts GUIDELINE ON THE PREPARATION AND SUBMISSION OF REPORTS BY PENSION FUNDS MANAGING MANDATORY PENSION FUNDS IN ELECTRONIC FORM

1. Introduction
   The pension fund management company for mandatory pension funds (hereinafter: pension fund) is required to submit to the Croatian Financial Services Supervisory Agency (hereinafter: Hanfa) financial reports for the quarterly, half-yearly 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 pension fund's assets and liabilities, and a capital calculation report in electronic form, in accordance with the Regulation on the Structure and Content of Financial Reports and Other Reports of Pension Funds Managing Mandatory Pension Funds (hereinafter: Reporting Regulation) and the Regulation on the Capital of Pension Funds Managing Mandatory Pension Funds (hereinafter: Capital Regulation). This guideline specifies the format and method of submission of the aforementioned reports by the pension fund in electronic form.
2. Types of Reports
   The types of reports to be submitted are:
3. Financial reports for the quarterly, half-yearly and nine-month periods of the business year, audited annual financial reports of the company, and a report on the structure of the pension fund's assets and liabilities (FI-OMD_Novi),
4. Capital calculation report (IK-OMD).
5. Submission of Reports
   Reports are submitted in electronic form in the following formats and files:

• an XML format file containing a set of pension fund reports in accordance with the prescribed scheme published on Hanfa's website, signed by the management of the pension fund;
  This file consists of a set of financial reports and a report on the structure of the pension fund's assets and liabilities from the Reporting Regulation, submitted for the quarterly, half-yearly and nine-month periods of the business year, as well as annual financial reports for the business year period.

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• an XML format file containing a capital calculation report of the pension fund in accordance with the prescribed scheme published on Hanfa's website, signed by the management of the pension fund;
  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 by the management of the pension fund;
  This file contains notes to the financial reports prescribed by Article 3, Paragraph 1 of the Reporting Regulation, submitted as part of the financial reports for the quarterly, half-yearly 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
Pension funds are required to prepare XML format report files in accordance with Hanfa's prescribed XML scheme. The XML schemes for preparing pension fund reports are available on Hanfa's website (http://reports.hanfa.hr/Documentation). Pension funds 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 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 of Files
The signing of files that the pension fund is required to submit is carried out in accordance with the current Technical Guideline on the Application of Electronic Signatures in the Reporting Process of the Croatian Financial Services Supervisory Agency, published on Hanfa's website. The signing rules are the same as those applicable to handwritten signatures used for the written form of reports. Reports by the pension fund from point 2 of this guideline are signed by at least two members of the management. Exceptionally, in case of inability to sign, the pension fund's management may, in accordance with representation regulations, authorize another person in writing to sign reports, subject to prior notice to Hanfa.
7. Submission of Reports
Pension funds submit reports from point 2 of this guideline in accordance with the current Technical Guideline on Registration and Operation with the Electronic Data Submission System Interface, published on Hanfa's website.
8. Final Provisions
With the entry into force of this guideline, the Technical Guideline on the Preparation and Submission of Financial Reports by Pension Funds Managing Mandatory Pension Funds in Electronic Form dated 2 August 2018 (CLASS: 011-02/18-03/03, REG. NO.: 326-01-440-442-18-2) ceases to apply. This guideline enters into force and applies from 1 January 2023. KLASA: 011-01/22-03/06 URBROJ: 326-01-40-41-22-1 Zagreb, 21 December 2022. PREDSJEDNIK UPRAVNOG VIJEĆA dr. sc. Ante Žigman