Instruction for the Preparation and Submission of Annual, Semi-Annual and Other Reports of a Voluntary Pension Fund - Applies from 1 January 2023

1
Based on Article 7, Paragraph 1 of the Regulation on Annual, Semi-Annual and Other Reports of a Voluntary Pension Fund (Official Gazette Nos. 104/17, 98/20 and 146/22), the Croatian Financial Services Supervisory Agency (Hanfa) at its Management Board meeting held on 21 December 2022, adopts INSTRUCTION FOR THE PREPARATION AND SUBMISSION OF ANNUAL, SEMI-ANNUAL AND OTHER REPORTS OF A VOLUNTARY PENSION FUND IN ELECTRONIC FORM

1. Introduction
The pension management company managing a voluntary pension fund (hereinafter: pension management company) is required to submit annual, semi-annual and other reports of the voluntary pension fund in electronic form to the Croatian Financial Services Supervisory Agency (hereinafter: Hanfa), in accordance with the Regulation on Annual, Semi-Annual and Other Reports of a Voluntary Pension Fund (hereinafter: Regulation). This Instruction for the preparation and submission of annual, semi-annual and other reports of a voluntary pension fund in electronic form specifies the format and method of submission.

2. Types of Reports
The types of reports to be submitted are:
1. Annual and semi-annual reports of a voluntary pension fund, report on realized profits (losses) of the fund and report on unrealized profits (losses) of the fund (FIDMF_Novi),
2. Reports on additional information about the fund:

• Number of members, amount of contributions to personal accounts and payments upon termination of membership in the fund (DI-DMF-M),
• Gender and age structure of fund members (DI-DMF-T),
• Fund's claims against the Ministry of Finance and payments of state incentive funds to members' personal accounts (DI-DMF-G),
• Report on the fund's currency exposure (VIF).

3. Submission of Reports
Reports are submitted in electronic form in the following formats and files:

• an XML format file covering the set of annual, semi-annual and other reports of a voluntary pension fund in accordance with the prescribed scheme published on Hanfa's website, signed by the Company's Management;
  This file consists of the set of annual and semi-annual reports of a voluntary pension fund, report on realized profits (losses) of the fund and report on unrealized profits (losses) of the fund from the Regulation, submitted within the annual and semi-annual reports of the fund.
• an XML format file covering the report on the number of members, amount of contributions to personal accounts and payments upon termination of membership in a voluntary pension fund in accordance with the prescribed scheme published on Hanfa's website, signed by the Company's Management;
  This file consists of the report on the number of members, amount of contributions to personal accounts and payments upon termination of membership in a voluntary pension fund from the Regulation, submitted for each month of the year.
• an XML format file covering the report on the gender and age structure of members of a voluntary pension fund in accordance with the prescribed scheme published on Hanfa's website, signed by the Company's Management;
  This file consists of the report on the gender and age structure of members of a voluntary pension fund from the Regulation, submitted for the first three months, first six months, first nine months of the calendar year and for the entire calendar year.
• an XML format file covering the report on the fund's claims against the Ministry of Finance and payments of state incentive funds to members' personal accounts in accordance with the prescribed scheme published on Hanfa's website, signed by the Company's Management;
  This file consists of the report on the fund's claims against the Ministry of Finance and payments of state incentive funds to members' personal accounts from the Regulation, submitted for the calendar year.
• an XML format file covering the report on the fund's currency exposure in accordance with the prescribed scheme published on Hanfa's website
  This file consists of the report on the fund's currency exposure from the Regulation.
• a PDF format file covering notes to financial reports, signed by the Company's Management;
  This file contains notes to financial reports from Article 3, Paragraph 1 of the Regulation, submitted within the annual and semi-annual reports of the fund. Submission deadlines are prescribed by the Regulation.

4. Description of XML Report Files
The pension management company is required to prepare annual, semi-annual and other fund reports in XML format in accordance with Hanfa's prescribed XML scheme.
The XML schemes for preparing annual, semi-annual and other fund reports 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 scheme.

5. Description of PDF Report Files
The PDF format report file 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 required to submit is carried out in accordance with the current Technical Instruction for the Application of Electronic Signature in Reporting Procedures 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 written reports. Reports of a voluntary pension fund from point 2, subpoint 1 of this Instruction are signed by at least two members of the pension management company's Management, unless the company has only one Management member in accordance with the provisions of the Act on Voluntary Pension Funds (Official Gazette Nos. 19/14, 29/18 and 115/18) and the Regulation on Conditions for Membership in the Management and Supervisory Board of a pension management company managing voluntary pension funds (Official Gazette Nos. 52/14, 41/17, 51/18 and 112/19), in which case the signature of one Management member is sufficient. Reports from point 2, subpoint 2, lines 1, 2 and 3 of this Instruction are signed by at least one Management member of the pension management company. Exceptionally, in case of inability, the pension management company's Management may, in accordance with representation regulations, authorize another person in writing to sign reports, subject to prior notification to Hanfa. The report from point 2, subpoint 2, line 4 of this Technical Instruction does not require a signature.

7. Submission of Reports
The pension management companies submit reports from point 2 of this Instruction in accordance with the current Technical Instruction for Registration and Operation with the Data Submission System Interface in Electronic Form.

8. Final Provisions
With the entry into force of this Instruction, the Technical Instruction for the Preparation and Submission of Annual, Semi-Annual and Other Reports of a Voluntary Pension Fund dated 17 September 2020 (KLASA: 011-02/20-03/07, URBROJ: 326-01-40-41-20-1) ceases to be valid. This Instruction enters into force and applies from 1 January 2023. KLASA: 011-01/22-03/07 URBROJ: 326-01-40-41-22-1 Zagreb, 21 December 2022. CHAIRMAN OF THE MANAGEMENT BOARD dr. sc. Ante Žigman