Guidelines for the Preparation and Submission of Annual Financial Reports, Interim Financial Reports, Periodic and Statistical Data Reports, and Capital Requirements Compliance Reports of the Central Securities Depository

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Based on Article 15, point 7 of the Act on the Croatian Financial Services Supervisory Agency (Official Gazette Nos. 140/05 and 12/12), the Croatian Financial Services Supervisory Agency, at a meeting of its Management Board held on 21 December 2022, adopts GUIDELINES FOR THE PREPARATION AND SUBMISSION OF ANNUAL FINANCIAL REPORTS, INTERIM FINANCIAL REPORTS, PERIODIC AND STATISTICAL DATA REPORTS, AND CAPITAL REQUIREMENTS COMPLIANCE REPORTS OF THE CENTRAL SECURITIES DEPOSITORY

I. Introduction
These Guidelines for the preparation and submission of reports by the central securities depository specify the format, signing, and submission method for:
1.1. annual financial reports and interim financial reports for periods during the year that the central securities depository (hereinafter: CSD) is required to submit to the Croatian Financial Services Supervisory Agency (hereinafter: Hanfa) in accordance with Article 6 of the currently applicable Rules on the structure, content, method and deadlines for submission of annual financial reports and audit report, interim financial reports for periods during the year, and application of the chart of accounts for the central securities depository (hereinafter: Rules on Financial Reports).
1.2. reports on statistical data and capital requirements compliance reports that the CSD is required to submit to Hanfa in accordance with Article 6 of the currently applicable Rules on periodic, statistical and capital reporting by the central securities depository and reporting by a central securities depository from another Member State (hereinafter: Rules on Periodic, Statistical and Capital Reporting).
The terms used in these Guidelines are identical to those defined in the Rules on Financial Reports and the Rules on Periodic, Statistical and Capital Reporting.

II. Types of Reports and Submission Method
2.1. Submission of reports under the Rules on Financial Reports is carried out by direct access to Hanfa's computer system via the electronic data submission system (reports.hanfa.hr).
Additionally, reports under these Guidelines are submitted via one of the following methods:
a) through Hanfa's Electronic Contact Point in electronic form b) via postal service providers, or c) by personal delivery.
2.2. Submission of reports under the Rules on Periodic, Statistical and Capital Reporting by direct access to Hanfa's computer system via the electronic data submission system through reports.hanfa.hr applies to the following reports:

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1. report under Article 3(2), first indent ('General information provided by the CSD', Table 1 of Annex II to Commission Implementing Regulation (EU) 2017/394)
2. report under Article 3(2), first indent ('Statistical data', Table 3 of Annex II to Commission Implementing Regulation (EU) 2017/394)
3. report under Article 4 ('Capital requirements compliance reports of the central securities depository (AK-CSD)', Annex I to the Rules on Periodic, Statistical and Capital Reporting).
In contrast to the above, submission of reports under the Rules on Periodic, Statistical and Capital Reporting for:
1. report under Article 3(2), second indent, in conjunction with Article 6 of the Rules on Periodic, Statistical and Capital Reporting ('Information related to periodic events', Table 2 of Annex II to Commission Implementing Regulation (EU) 2017/394),
2. report relating to the notification of falling below capital requirements, submitted without delay to Hanfa in accordance with Article 4(4), in conjunction with Article 6 of the Rules on Periodic, Statistical and Capital Reporting,
3. reports under Article 5(7), in conjunction with Article 6 of the Rules on Periodic, Statistical and Capital Reporting, relating to general information from Table 1, periodic events from Table 2, and statistical data from Table 3 of Annex II to Commission Implementing Regulation (EU) 2017/394,
is carried out via one of the following methods:
a) through Hanfa's Electronic Contact Point in electronic form b) via postal service providers, or c) by personal delivery.

III. Format of Reports under Point II of these Guidelines Submitted via reports.hanfa.hr
Reports under Point II of these Guidelines submitted via reports.hanfa.hr are submitted in the following formats and files:
an XML format file covering financial reports (Point 2.1 of these Guidelines) in accordance with the prescribed scheme published on Hanfa's website; This file relates to quarterly, half-yearly, nine-month, and unreviewed annual financial reports of the central securities depository under the Rules on Financial Reports, and covers the forms: Statement of Financial Position, Statement of Comprehensive Income, Statement of Cash Flows, and Statement of Changes in Equity. an XML format file covering audited annual financial reports (Point 2.2 of these Guidelines) in accordance with the prescribed scheme published on Hanfa's website; This file relates to annual financial reports under the Rules on Financial Reports submitted as part of the audited annual financial report, and covers the forms: Statement of Financial Position, Statement of Comprehensive Income, Statement of Cash Flows, and Statement of Changes in Equity. a PDF format file covering the form 'General information provided by the CSD', Table 1 of Annex II to Commission Implementing Regulation (EU) 2017/394 (Point 2.2 of these Guidelines), and Notes to Financial Reports from Point 2.2 of these Guidelines. This file contains the form General Information on the Central Securities Depository and Notes to Financial Reports submitted as part of financial reports for quarterly, half-yearly, nine-month periods, and unreviewed annual financial reports prescribed by the Rules on Financial Reports. a PDF format file covering the form 'General information provided by the CSD', Table 1 of Annex II to Commission Implementing Regulation (EU) 2017/394 (Point 2.1 of these Guidelines), and Notes to Financial Reports from Point 2.1 of these Guidelines. This file contains the form General Information on the Central Securities Depository and Notes to Financial Reports submitted as part of the audited annual financial report prescribed by the Rules on Financial Reports. an XML format file relating to 'Statistical data' from Table 3 of Annex II to Commission Implementing Regulation (EU) 2017/394 (Point 2.2 of these Guidelines), in accordance with the prescribed scheme published on Hanfa's website. This file relates to the Statistical Data Report of the central securities depository submitted under the Rules on Periodic, Statistical and Capital Reporting. an XML format file relating to 'Capital requirements compliance reports of the central securities depository (AK-CSD)' from Annex I to the Rules on Periodic, Statistical and Capital Reporting (Points 2.2 of these Guidelines), in accordance with the prescribed scheme published on Hanfa's website. This file contains the Capital Requirements Compliance Reports of the central securities depository prescribed by the Rules on Periodic, Statistical and Capital Reporting, and covers the forms: Minimum capital requirements (T_01.00), Capital requirements for operational, legal and custodial risks (T_02.00), Capital requirements for investment risk (T_03.00), Credit risk
and counterparty credit risk - standardized approach to capital requirements (T_03.01), Market risk - standardized approach to position risks for traded debt instruments (T_03.02), Market risk - standardized approach to specific risk in securitizations (T_03.03), Market risk - standardized approach to specific risk in correlation trading portfolios (T_03.04), Market risk - standardized approach to position risk for equity instruments (T_03.05.), Market risk - standardized approaches to currency risk (T_03.06), Market risk - standardized approaches to commodity risk (T_03.07), Capital requirements for business risk (T_04.00), Capital requirements for liquidation or restructuring risk (T_05.00). Submission deadlines are prescribed by the respective rules governing each type of report.
3.1. Description of PDF format report files
PDF format report files are intended for the submission of free-text reports.
3.2. Description of XML format report files
The central securities depository is required to prepare XML format report files in accordance with Hanfa's prescribed XML scheme.
The procedure by which the central securities depository converts report data into the specified format is determined and carried out by the central securities depository itself.
XML schemes for preparing reports are published at the following web address:
http://reports.hanfa.hr/Documentation

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3.3. Signing of files
The signing of files that the central securities depository is required to submit is carried out in accordance with the currently applicable Technical Guideline for the application of electronic signatures in Hanfa's reporting procedures.
3.4. Submission of reports in electronic form
Reports that the central securities depository is required to submit to Hanfa in electronic form are submitted in accordance with the currently applicable Technical Guideline for registration and operation with the interface of the electronic data submission system.
IV. Final Provisions
Upon entry into force of these Guidelines, the Technical Guideline for the preparation and submission of annual financial reports, interim financial reports for periods during the year, periodic and statistical data reports, and capital requirements compliance reports of the central securities depository dated 20 October 2021, KLASA: 011-02/21-01/08, URBROJ: 326-01-60-61-21-01, ceases to be valid. These Guidelines will be published on Hanfa's website and enter into force on 1 January 2023. KLASA: 011-01/22-01/06 URBROJ: 326-01-60-61-22-4 Zagreb, 21 December 2022. CHAIRMAN OF THE MANAGEMENT BOARD Dr. sc. Ante Žigman