Regulation on Issuer Reports for Periods During the Year: Content, Structure, Form and Submission to Hanfa - Unofficial Consolidated Text (NN 114/18, 27/2021, 26/2022, 31/2023)

1. Based on Article 470 of the Capital Market Act (Official Gazette, Nos. 65/18, 17/20, 83/21, 151/22 and 32/23), the Croatian Financial Services Supervisory Agency (Hanfa) adopted on March 17, 2023, at a meeting of its Management Board:

REGULATION ON THE CONTENT AND STRUCTURE OF ISSUER REPORTS FOR PERIODS DURING THE YEAR, AND THEIR FORM AND METHOD OF SUBMISSION TO THE CROATIAN FINANCIAL SERVICES SUPERVISORY AGENCY (Official Gazette, Nos. 114/2018, 27/2021, 26/2022 and 32/2023) Unofficial Consolidated Text

INTRODUCTORY PROVISIONS
General Provisions
Article 1.
This Regulation prescribes the content and structure of issuer reports for periods during the year, as well as their form and method of submission to the Croatian Financial Services Supervisory Agency.

Definitions
Article 2.
Certain terms in this Regulation have the following meanings:

1. Hanfa means the Croatian Financial Services Supervisory Agency.
2. Act means the Capital Market Act (Official Gazette, Nos. 65/18, 17/20, 83/21 and 151/22).
3. Issuer means the issuer of securities as prescribed by Article 455(1)(7) of the Act, having its registered office in the Republic of Croatia.
4. Half-year report means a report as prescribed by Articles 465 and 466 of the Act.
5. Quarterly report means a report as prescribed by Article 468 of the Act.
6. SRPI means the Official Register of Prescribed Information as prescribed by Article 498 of the Act, maintained by Hanfa.

CONTENT AND STRUCTURE OF REPORTS FOR PERIODS DURING THE YEAR
Article 3.
(1) An issuer of shares and debt securities is required to prepare a half-year report in accordance with Articles 465 and 466 of the Act. (2) An issuer of shares is required to prepare a quarterly report in accordance with Article 468 of the Act. (3) Financial statements for periods during the year comprise:

• balance sheet (statement of financial position)
• income statement (profit and loss account)
• statement of comprehensive income
• cash flow statement
• statement of changes in equity, and
• notes to the financial statements.
  (4) An issuer of shares and debt securities is required to prepare half-year financial statements according to the structure and content specified in Appendix 1 of this Regulation. (5) An issuer of shares is required to prepare quarterly financial statements according to the structure and content specified in Appendix 2 of this Regulation. (6) Notes to the financial statements must contain important accounting policies and information supplementing the data presented in the financial statements for periods during the year. The notes include a textual description or breakdown of items presented in these reports, as well as information on items that do not meet the recognition criteria but are material to understanding the financial statements for periods during the year. (7) The provisions of paragraphs 1 to 6 of this Article apply mutatis mutandis to issuers required to prepare consolidated reports.

FORM AND METHODS OF SUBMISSION OF REPORTS FOR PERIODS DURING THE YEAR
Article 4.
(1) When submitting the half-year report, the issuer is required to simultaneously submit three files to Hanfa:
1. a PDF format file containing as one complete document:

• half-year financial statements
• management report
• declaration by persons in the issuer responsible for preparing the half-year report, and
• audit report or review report if the half-year financial statements have been audited or reviewed, or a declaration that they have not been audited or reviewed
  2. an XLS format file containing the half-year financial statements, and
  3. an XML format file containing the half-year financial statements.
  (2) When submitting the quarterly report, the issuer is required to simultaneously submit three files to Hanfa:
  1. a PDF format file containing as one complete document:
• quarterly financial statements
• management report, and
• declaration by persons in the issuer responsible for preparing the quarterly report
  2. an XLS format file containing the quarterly financial statements, and
  3. an XML format file containing the quarterly financial statements.
  (3) Hanfa publishes templates for submitting financial statements for periods during the year in XLS format on its website. Issuers may simultaneously use these XLS templates to create the XML file. (4) The files from paragraph 1(1) and (2), and paragraph 2(1) and (2) of this Article are submitted to Hanfa via SRPI, while the file from paragraph 1(3) and paragraph 2(3) are submitted to Hanfa through its reporting system, all in accordance with the Hanfa Regulation governing the content, form and method of submitting prescribed information to Hanfa and SRPI, and the corresponding technical instruction published by Hanfa on its website. (5) A half-year report is considered submitted to Hanfa only if submitted in the form and manner prescribed by paragraphs 1, 3, and 4 of this Article. (6) A quarterly report is considered submitted to Hanfa only if submitted in the form and manner prescribed by paragraphs 2 to 4 of this Article. (7) An issuer of shares that has prepared and submitted its quarterly report for the second quarter in the form and manner prescribed by this Regulation, and whose management report includes data for both the second quarter and the first half of the respective financial year, along with a declaration that the half-year financial statements have not been audited or reviewed, simultaneously fulfills its obligation to prepare and submit the half-year report in accordance with this Regulation. This exception does not apply to issuers of shares whose half-year reports have been audited or reviewed. (8) The provisions of paragraphs 1 to 7 of this Article apply mutatis mutandis to issuers required to prepare consolidated reports.

TRANSITIONAL AND FINAL PROVISIONS
Article 5.
(1) Issuers are required to prepare and submit their first reports for periods during the year in accordance with this Regulation for the annual reporting period starting from January 1, 2023. Reports for periods during the financial year ending on December 31, 2022, are required to be prepared and submitted in accordance with the Regulation on the Content and Structure of Issuer Reports for Periods During the Year, and Their Form and Method of Submission to the Croatian Financial Services Supervisory Agency (Official Gazette, Nos. 114/18, 27/21 and 26/22). (2) This Regulation enters into force on the eighth day following its publication in the Official Gazette.

Appendix 1.
GENERAL DATA FOR ISSUERS
Reporting period: dd.mm.yyyy to dd.mm.yyyy
Year:
Half-year period:
Half-year financial statements
Registration number (MB):
Member state of incorporation code:
Entity registration number (MBS):
Personal identification number (OIB): LEI:
Institution code:
Issuer company name:
Postal code and city:
Street and house number:
Email address:
Website:
Number of employees (end of reporting period):
Consolidated report: (KN-not consolidated/KD-consolidated) KN KD Audited: (RN-not audited/RD-audited) RN RD Subsidiary companies (according to IFRS): Registered office: MB :
Yes / No
Accounting service: (Yes/No) (accounting service company name) Contact person: (surname and first name only) Phone:
Email address:
Audit firm: (audit firm company name)
Authorized auditor: (first and last name)

a) Half-year financial statements of "general" issuers PFI-IZD-POD BALANCE SHEET as of ..____ in euros Obligor:_____________________________________________________________ Position name | AOP code | Last day of previous financial year (1) | Reporting date of current period (2) A) CLAIMS FOR SUBSCRIBED BUT UNPAID CAPITAL | 001 B) NON-CURRENT ASSETS (AOP 003+010+020+031+036) | 002 | 0 | 0
I. INTANGIBLE ASSETS (AOP 004 to 009) | 003 | 0 | 0
1. Development costs | 004
2. Concessions, patents, licenses, trademarks, software and other rights | 005
3. Goodwill | 006
4. Advances for intangible assets | 007
5. Intangible assets in progress | 008
6. Other intangible assets | 009
II. TANGIBLE ASSETS (AOP 011 to 019) | 010
1. Land | 011
2. Buildings | 012
3. Plant and equipment | 013
4. Tools, operating inventory and transport assets | 014
5. Biological assets | 015
6. Advances for tangible assets | 016
7. Tangible assets in progress | 017
8. Other tangible assets | 018
9. Investment property | 019
III. NON-CURRENT FINANCIAL ASSETS (AOP 021 to 030) | 020
1. Investments in shares (equity) of group undertakings | 021
2. Investments in other securities of group undertakings | 022
3. Loans granted, deposits and similar to group undertakings | 023
4. Investments in shares (equity) of associated undertakings | 024
5. Investments in other securities of associated undertakings | 025
6. Loans granted, deposits and similar to associated undertakings | 026
7. Investments in securities | 027
8. Loans granted, deposits and similar | 028
9. Other investments accounted for using the equity method | 029
10. Other non-current financial assets | 030
IV. CURRENT ASSETS (AOP 032 to 035) | 031 | 0 | 0
1. Receivables from group undertakings | 032
2. Receivables from associated undertakings | 033
3. Trade receivables | 034
4. Other receivables | 035
V. DEFERRED TAX ASSETS | 036
C) CURRENT ASSETS (AOP 038+046+053+063) | 037
I. INVENTORIES (AOP 039 to 045) | 038
1. Raw materials and supplies | 039
2. Work in progress | 040
3. Finished goods | 041
4. Merchandise | 042
5. Advances for inventories | 043
6. Non-current assets held for sale | 044
7. Biological assets | 045
II. CURRENT RECEIVABLES (AOP 047 to 052) | 046
1. Receivables from group undertakings | 047
2. Receivables from associated undertakings | 048
3. Trade receivables | 049
4. Receivables from employees and members of undertakings | 050
5. Receivables from the state and other institutions | 051
6. Other receivables | 052
III. CURRENT FINANCIAL ASSETS (AOP 054 to 062) | 053
1. Investments in shares (equity) of group undertakings | 054
2. Investments in other securities of group undertakings | 055
3. Loans granted, deposits and similar to group undertakings | 056
4. Investments in shares (equity) of associated undertakings | 057
5. Investments in other securities of associated undertakings | 058
6. Loans granted, deposits and similar to associated undertakings | 059
7. Investments in securities | 060
8. Loans granted, deposits and similar | 061
9. Other financial assets | 062
IV. CASH AT BANK AND IN HAND | 063
D) PREPAID EXPENSES OF FUTURE PERIODS AND ACCRUED INCOME | 064 E) TOTAL ASSETS (AOP 001+002+037+064) | 065 F) OFF-BALANCE SHEET RECORDS | 066

LIABILITIES AND EQUITY
A) SHARE CAPITAL AND RESERVES (AOP 068 to 070+076+077+083+086+089) | 067
I. SHARE (SUBSCRIBED) CAPITAL | 068
II. CAPITAL RESERVES | 069
III. RESERVES FROM PROFIT (AOP 071+072 -073+074+075) | 070
1. Legal reserves | 071
2. Reserves for own shares | 072
3. Own shares and participations (contra item) | 073
4. Statutory reserves | 074
5. Other reserves | 075
IV. REVALUATION RESERVES | 076
V. FAIR VALUE RESERVES AND OTHER (AOP 078 to 082) | 077
1. Fair value of financial assets through other comprehensive income (or available for sale) | 078
2. Effective portion of cash flow hedges | 079
3. Effective portion of net investment hedges in foreign operations | 080
4. Other fair value reserves | 081
5. Exchange differences from translating foreign operations (consolidation) | 082
VI. RETAINED PROFIT OR ACCUMULATED LOSS (AOP 084 -085) | 083
1. Retained profit | 084
2. Accumulated loss | 085
VII. PROFIT OR LOSS FOR THE FINANCIAL YEAR (AOP 087 -088) | 086
1. Profit for the financial year | 087
2. Loss for the financial year | 088
VIII. MINORITY (NON-CONTROLLING) INTERESTS | 089
B) PROVISIONS (AOP 091 to 096) | 090
1. Provisions for pensions, severance and similar obligations | 091
2. Provisions for tax liabilities | 092
3. Provisions for pending litigation | 093
4. Provisions for costs of restoring natural resources | 094
5. Provisions for warranty costs | 095
6. Other provisions | 096
C) NON-CURRENT LIABILITIES (AOP 098 to 108) | 097
1. Liabilities to group undertakings | 098
2. Liabilities for loans, deposits and similar to group undertakings | 099
3. Liabilities to associated undertakings | 100
4. Liabilities for loans, deposits and similar to associated undertakings | 101
5. Liabilities for loans, deposits and similar | 102
6. Liabilities to banks and other financial institutions | 103
7. Liabilities for advances received | 104
8. Trade payables | 105
9. Liabilities for securities issued | 106
10. Other non-current liabilities | 107
11. Deferred tax liabilities | 108
D) CURRENT LIABILITIES (AOP 110 to 123) | 109
1. Liabilities to group undertakings | 110
2. Liabilities for loans, deposits and similar to group undertakings | 111
3. Liabilities to associated undertakings | 112
4. Liabilities for loans, deposits and similar to associated undertakings | 113
5. Liabilities for loans, deposits and similar | 114
6. Liabilities to banks and other financial institutions | 115
7. Liabilities for advances received | 116
8. Trade payables | 117
9. Liabilities for securities issued | 118
10. Employee benefit liabilities | 119
11. Tax, contribution and similar payment liabilities | 120
12. Liabilities arising from profit sharing | 121
13. Liabilities for non-current assets held for sale | 122
14. Other current liabilities | 123
E) DEFERRED EXPENSES AND INCOME OF FUTURE PERIOD | 124 F) TOTAL – LIABILITIES AND EQUITY (AOP 067+090+097+109+124) | 125 G) OFF-BALANCE SHEET RECORDS | 126

INCOME STATEMENT for the period ..____ to ..____ in euros Obligor:
Position name | AOP code | Same period previous year (1) | Current period (2)
I. OPERATING INCOME (AOP 002 to 006) | 001
1. Sales revenue from group undertakings | 002
2. Sales revenue (outside the group) | 003
3. Revenue from use of own products, goods and services | 004
4. Other operating income from group undertakings | 005
5. Other operating income (outside the group) | 006
II. OPERATING EXPENSES (AOP 08+009+013+017+018+019+022+029) | 007
1. Changes in value of work in progress and finished goods | 008
2. Material costs (AOP 010 to 012) | 009
a) Raw materials and supplies costs | 010 b) Cost of goods sold | 011 c) Other external costs | 012
3. Staff costs (AOP 014 to 016) | 013
a) Net wages and salaries | 014 b) Tax and contribution costs from wages | 015 c) Contributions on wages | 016
4. Depreciation and amortization | 017
5. Other operating expenses | 018
6. Value adjustments (AOP 020+021) | 019
a) Non-financial non-current assets | 020 b) Non-financial current assets | 021
7. Provisions (AOP 023 to 028) | 022
a) Provisions for pensions, severance and similar obligations | 023 b) Provisions for tax liabilities | 024 c) Provisions for pending litigation | 025 d) Provisions for costs of restoring natural resources | 026 e) Provisions for warranty costs | 027 f) Other provisions | 028
8. Other operating expenses | 029
III. FINANCIAL INCOME (AOP 031 to 040) | 030
1. Income from investments in shares (equity) of group undertakings | 031
2. Income from investments in shares (equity) of associated undertakings | 032
3. Income from other non-current financial investments and loans to group undertakings | 033
4. Other interest income from relationships with group undertakings | 034
5. Exchange differences and other financial income from relationships with group undertakings | 035
6. Income from other non-current financial investments and loans | 036
7. Other interest income | 037
8. Exchange differences and other financial income | 038
9. Unrealized gains (income) from financial assets | 039
10. Other financial income | 040
IV. FINANCIAL EXPENSES (AOP 042 to 048) | 041
1. Interest and similar expenses from group undertakings | 042
2. Exchange differences and other expenses from group undertakings | 043
3. Interest and similar expenses | 044
4. Exchange differences and other expenses | 045
5. Unrealized losses (expenses) from financial assets | 046
6. Value adjustments of financial assets (net) | 047
7. Other financial expenses | 048
V. SHARE IN PROFIT OF ASSOCIATED UNDERTAKINGS | 049
VI. SHARE IN PROFIT OF JOINT VENTURES | 050
VII. SHARE IN LOSS OF ASSOCIATED UNDERTAKINGS | 051
VIII. SHARE IN LOSS OF JOINT VENTURES | 052
IX. TOTAL INCOME (AOP 001+030+049 +050) | 053
X. TOTAL EXPENSES (AOP 007+041+051 + 052) | 054
XI. PROFIT OR LOSS BEFORE TAX (AOP 053-054) | 055
1. Profit before tax (AOP 053-054) | 056
2. Loss before tax (AOP 054-053) | 057
XII. INCOME TAX | 058
XIII. PROFIT OR LOSS FOR THE PERIOD (AOP 055-059) | 059
1. Profit for the period (AOP 055-059) | 060
2. Loss for the period (AOP 059-055) | 061

DISCONTINUED OPERATIONS (filled by IFRS-liable undertakations only if they have discontinued operations)
XIV. PROFIT OR LOSS OF DISCONTINUED OPERATIONS BEFORE TAX (AOP 063-064) | 062
1. Profit of discontinued operations before tax | 063
2. Loss of discontinued operations before tax | 064
XV. INCOME TAX ON DISCONTINUED OPERATIONS | 065
1. Profit of discontinued operations for the period (AOP 062-065) | 066
2. Loss of discontinued operations for the period (AOP 065-062) | 067
TOTAL OPERATIONS (filled only by IFRS-liable undertakations with discontinued operations)
XVI. PROFIT OR LOSS BEFORE TAX (AOP 055+062) | 068
1. Profit before tax (AOP 068) | 069
2. Loss before tax (AOP 068) | 070
XVII. INCOME TAX (AOP 058+065) | 071
XVIII. PROFIT OR LOSS FOR THE PERIOD (AOP 068-071) | 072
1. Profit for the period (AOP 068-071) | 073
2. Loss for the period (AOP 071-068) | 074
ADDENDUM TO P&L (filled by undertakations preparing consolidated annual financial statements)
XIX. PROFIT OR LOSS FOR THE PERIOD (AOP 076+077) | 075
1. Attributable to holders of the parent's equity | 076
2. Attributable to minority (non-controlling) interest | 077
STATEMENT OF COMPREHENSIVE INCOME (filled by IFRS-liable undertakations)
I. PROFIT OR LOSS FOR THE PERIOD | 07