Technical Instruction for the Preparation and Submission of Leasing Company Reports in Electronic Form

Based on Article 8, Paragraph 1 of the Rulebook on the Structure and Content and the Method and Deadlines for Submission of Financial and Additional Reports of Leasing Companies ("Narodne novine" No. 60/14) and Article 4, Paragraph 5 of the Rulebook on the Capital of Leasing Companies ("Narodne novine" No. 60/14), the Croatian Financial Services Supervisory Agency (HANFA), at the meeting of the Board of Directors held on January 23, 2015, adopts

TECHNICAL INSTRUCTION FOR THE PREPARATION AND SUBMISSION OF LEASING COMPANY REPORTS IN ELECTRONIC FORM

1. Introduction

A leasing company is obliged to submit annual and quarterly financial and additional reports of the leasing company to the Croatian Financial Services Supervisory Agency (hereinafter: the Agency) in electronic form with an advanced electronic signature, in accordance with the Rulebook on the Structure and Content and the Method and Deadlines for Submission of Financial and Additional Reports of Leasing Companies ("Narodne novine" No. 60/14; hereinafter: the Rulebook) and the Rulebook on the Capital of Leasing Companies ("Narodne novine" No. 60/14).

This Instruction regulates the format and method of submission of the aforementioned leasing company reports in electronic form.

2. Types of Reports

The types of reports submitted in electronic form are:

• Financial and additional reports of leasing companies,
• Report on the calculation of the capital of the leasing company.

3. Submission of Reports

Reports are submitted in electronic form in the following format and files:

• An XML format file that includes the set of annual reports of the leasing company in accordance with the prescribed XML schema published on the Agency's website, signed with an advanced electronic signature by the Management Board of the company.
  This file constitutes the set of annual financial and additional reports from the Rulebook and the annual report on capital calculation from the Rulebook on the Capital of Leasing Companies.

• An XML format file that includes the set of quarterly reports of the leasing company in accordance with the prescribed XML schema published on the Agency's website, signed with an advanced electronic signature by the Management Board of the company.
  This file constitutes the set of quarterly financial and additional reports from the Rulebook and the quarterly reports on capital calculation from the Rulebook on the Capital of Leasing Companies.

• An XML format file that includes the set of annual reports of the leasing company in liquidation in accordance with the prescribed XML schema published on the Agency's website, signed with an advanced electronic signature by the liquidator of the leasing company.
  This file constitutes the set of annual financial and additional reports from the Rulebook, which leasing companies in liquidation are obliged to submit to the Agency based on the Rulebook on the Application of Provisions of the Leasing Act and Other Regulations to Leasing Companies in Liquidation ("Narodne Novine" No. 60/14).

• An XML format file that includes the set of quarterly reports of the leasing company in liquidation in accordance with the prescribed XML schema published on the Agency's website, signed with an advanced electronic signature by the liquidator of the leasing company.

2
This file constitutes the set of quarterly financial and additional reports from the Rulebook, which leasing companies in liquidation are obliged to submit to the Agency based on the Rulebook on the Application of Provisions of the Leasing Act and Other Regulations to Leasing Companies in Liquidation ("Narodne Novine" No. 60/14).

4. Description of the XML Format Report File

The leasing company is obliged to create report files in XML format in accordance with the prescribed XML schema of the Agency.
XML schemas for the preparation of leasing company reports are available on the Agency's website (https://reports.hanfa.hr/xml_sheme/).
Leasing companies will determine the method by which they will enter data from the aforementioned forms into the XML report, and they are responsible for creating it in accordance with the prepared XML schema.

5. Signing Files with an Advanced Electronic Signature

Signing files with an advanced electronic signature, which the leasing company is obliged to submit, is carried out in accordance with the current Technical Instruction for the Application of Electronic Signature in the Reporting Procedure of the Croatian Financial Services Supervisory Agency, published on the Agency's website. The rules for signing with an advanced electronic signature are the same as the rules that apply to the handwritten signature applied to the written form of the report. Leasing company reports are signed by at least two members of the management board or the liquidator of the leasing company with an advanced electronic signature. Exceptionally, in case of impediment, the management board or the liquidator of the leasing company may, in accordance with regulations on representation, authorize another person in writing to sign reports with an advanced electronic signature, with prior notification to the Agency.

6. Submission of Reports

Reports from point 2 of this Technical Instruction of the leasing company are submitted in accordance with the current Technical Instruction for Registration and Work with the Interface of the System for Submission of Data in Electronic Form, published on the Agency's websites.

7. Final Provisions

This Technical Instruction enters into force on the day of its adoption, and is applied for the first time for annual financial and additional reports prepared as of December 31, 2014, and for quarterly financial and additional reports prepared as of March 31, 2015. With the application of this technical instruction, the Technical Instruction for the Preparation and Submission of Financial and Additional Reports of Leasing Companies of March 29, 2012, ceases to be valid.

CLASS: 011-02/14-04/33
FILE NUMBER: 326-01-550-15-3
Zagreb, January 23, 2015.

PRESIDENT OF THE BOARD OF DIRECTORS
Petar-Pierre Matek