Pursuant to the provisions of the Article 15, paragraph 1, point 8 … the... · Pursuant to the provisions of the Article 15, paragraph 1, point 8 and Article 8, paragraph 1 of the

Pursuant to the provisions of the Article 15, paragraph 1, point 8 and Article 8, paragraph 1 of the Act on Croatian Financial Services Supervisory Agency (Official Gazette 140/05) and Article 402 of the Capital Market Act (Official Gazette 88/08, 146/08 and 74/09), Croatian Financial Services Supervisory Agency issued at the session of its Management Board on 14 April 2011

ORDINANCE ON THE STRUCTURE AND CONTENT OF PERIODIC FINANCIAL

REPORTS FOR ISSUERS DURING THE YEAR

Article 1

This Ordinance shall regulate the content and structure of semi-annual and quarterly financial and business reports, as well as form and method of submitting to the Agency, for which the issuer of securities is obliged to compile and prepare during the year and make them available to the public.

Article 2

(1) Quarterly and semi-annual issuers’ reports shall contain the following: 1. Financial reports,

a. Balance sheet (Statement on financial position) b. Profit and loss account (Report on total profit) c. Cash flow statement (Report on cash flow) d. Statement on changes in equity e. Accompanying notes

2. Management’s report and 3. Statement by persons responsible for preparing issuer’s report (2) Semi-annual report shall be prepared for the first six months in business year. (3) Quarterly report shall be prepared for the first, second, third and fourth quarter

of the business year. (4) Issuer of the securities shall prepare financial reports referred to in paragraph

1, point 1, indents a to d of this Ordinance in accordance with the structure and contents as defined by forms (TFI-POD, TFI-KI, TFI-OSIG/RE, TFI-ZIF and TFI-ZIFN), which form the integral part of this Ordinance.

Article 3

Issuer shall submit and publish two separate documents:

1. Points 1. (a-e), 2 and 3 from Article 2 of this Ordinance as one complete document in PDF format,

2. Additionally, as separate document, issuer shall submit and publish (in XLS form) financial reports point 1a, 1b, 1c and 1d from Article 2 of this Ordinance (forms: TFI-POD, TFI-KI, TFI-OSIG/RE, TFI-ZIF and TFI-ZIFN, all available at www.hanfa.hr), which form the integral part of this Ordinance.

Article 4

Point 1.e Accompanying notes from Article 2 of this Ordinance shall include only significant business events and changes in accounting policy in relation to last

published annual financial reports and shall be published only within complete report (along with points 1-3 from Article 2 of this Ordinance. It is not published in XLS format.

Article 5 Issuers which are also obliged to prepare and publish consolidated financial report shall, along with separate financial report, submit and publish consolidated financial report.

Article 6 On the day of entry into force of this Ordinance, the Decision on form and content of financial reports of the issuer during the year issued at the session of the Management Board of the Croatian Financial Services Supervisory Agency on 18 June 2009 shall cease to have effect.

Article 7 This Ordinance shall enter into force on the day of its publication in the Official Gazette.

Deputy President of the Management Board

Željko Kopčić Form of financial reports during the year Annex 1 Quarterly financial report of entrepreneurs TFI-POD Annex 2 Quarterly financial report of insurance and reinsurance company TFI-OSIG/RE Annex 3 Quarterly financial report of credit institutions TFI-KI Annex 4 Quarterly financial report of closed-end investment funds TFI-ZIF Annex 5 Quarterly financial report of closed-end investment fund with public offering in real estate TFI-ZIFN CLASS: 011-02/11-04/10 REGNO: 326-01-11-1 Zagreb, 14 April 2011

to

Number of employees:

(at the end of the year)

(write only name and surname of person)Fax:

2. Management’s report and3. Statement by persons responsible for preparing issuer’s report,

M.P.

Personal identification number (OIB):

Reporting period:

Quarterly financial report of entrepreneurs TFI-POD

Registration number (MB):

Registration number of the subject (MBS):

Issuer’s firm:

ZIP code and location:

Street and number:

E-mail address:

Website:

Code and name of municipality/town:

Code and name of the county:

Consolidated report: NKD code:

Consolidation firms (According to IAFS): Head Offices: MB:

Phone:

Annex 1

Contact person:

Accounting firm/services:

E-mail address:

Name and surname:

Documents for publishing:

(authorized person)

(signature of authorised person)

PDF format

1. Financial reports (Balance sheet, Profit and loss account, Cash flow statement Report on changes in capital, accompanying notes)

Balance Sheet As at __.__.____. Obliged entity: ___________________________________ __________________________ Name of position AOP

label Previous year (net)

Current year (net)

1 2 3 4 A) RECEIVABLES FOR SU BSCRIBED BUT NOT PAID -IN CAPITAL

001

B) LONG-TERM ASSETS (003+010+020+029+033) 002 0 0 I. INTANGIBLE ASSETS (004 do 009) 003 0 0 1. Expenses for development 004 2. Concession, patents, licensing, commodities and service brands, software and other permits

005

3. Goodwill 006 4. Advances for procurement of intangible assets 007 5. Intangible assets in course of construction 008 6. Other intangible assets 009 II. TANGIBLE ASSETS (011 to 019) 010 0 0 1. Land 011 2. Buildings 012 3. Plant and equipment 013 4. Tools, machine inventory and transport assets 014 5. Biological assets 015 6. Advances for tangible assets 016 7. Tangible assets in course of construction 017 8. Other tangible assets 018 9. Investments in real-estate 019 III. LONG-TERM FINANCIAL ASSETS (021 to 028) 020 0 0 1. Units (shares) of related companies 021 2. Given loans to related companies 022 3. Participating interest (units) 023 4. Given loans to companies with participating interests 024 5. Investing in securities 025 6. Given loans, deposits and similar 026 7. Other long-term financial assets 027 8. Investments in associates accounted for using the equity method

028

IV. RECEIVABLES (030 to 032) 029 0 0 1. Receivables from related companies 030 2. Receivable on basis of credit sales 031 3. Other receivables 032 V. DEFERRED TAX ASSETS 033 C) SHORT-TERM ASSSETS (035+043+050+058) 034 0 0 I. STOCK (036 do 042) 035 0 0 1. Raw material and mater 036 2. Production in progress 037 3. Finished products 038 4. Merchandise 039 5. Advances for stock 040 6. Long-term assets intended for sale 041

7. Biological assets 042 II. RECEIVABLES (044 do 049) 043 0 0 1. Receivables from related companies 044 2. Receivables from buyers 045 3. Receivables from participating companies 046 4. Receivables from employees and party members 047 5. Receivables from state and other institutions 048 6. Other receivables 049 III. SHORT-TERM FINANCIAL ASSSETS (051 to 057) 050 0 0 1. Units (shares) of related companies 051 2. Given loans to related companies 052 3. Participating interest (units) 053 4. Given loans to companies with participating interests 054 5. Investing in securities 055 6. Given loans, deposits and similar 056 7. Other financial assets 057 IV. CASH AT BANK AND IN HAND 058 D) PREPAYMENTS AND ACCRUED INCOME 059 E) TOTAL ASSETS (001+002+034+059) 060 0 0 F) OFF-BALANCE SHEET ITEMS 061 LIABILITIES A) CAPITAL AND RESERVES (063+064+065+071+072+075+078) 062 0 0 I. INITIAL (SUBSCRIBED) CAPITAL 063 II. CAPITAL RESERVES 064 III. RESERVES FORMED FROM PROFIT (066+067-068+069+070) 065 0 0 1. Legal reserves 066 2. Reserves for own shares 067 3. Own shares and units (deductible item) 068 4. Statutory reserves 069 5. Other reserves 070 IV. REVALUATION RESERVES 071 V. RETAINED EARNINGS OR TRANSFERRED LOSS (073-074) 072 0 0 1. Retained earnings 073 2. Transferred loss 074 VI. PROFIT OR LOSS OF BUSINESS YEAR (076-077) 075 0 0 1. Profit within business year 076 2. Loss within business year 077 VII. NON-CONTROLLING INTERESTS 078 B) PROVISIONS (080 to 082) 079 0 0 1. Provisions for pensions, severance pay and similar liabilities 080 2. Provisions for tax liabilities 081 3. Other provisions 082 C) LONG-TERM LIABILITIES (084 to 092) 083 0 0 1. Liabilities from related companies 084 2. Liabilities for loans, deposits and similar 085 3. Liabilities from banks and other financial institutions 086 4. Liabilities for advances 087 5. Liabilities to suppliers 088 6. Liabilities from securities 089 7. Liabilities from companies with participating interests 090 8. Other long-term liabilities 091 9. Deferred tax assets 092

D) SHORT-TERM LIABILITIES (094 to 105) 093 0 0 1. Liabilities from related companies 094 2. Liabilities for loans, deposits and similar 095 3. Liabilities from banks and other financial institutions 096 4. Liabilities for advances 097 5. Liabilities to suppliers 098 6. Liabilities from securities 099 7. Liabilities from companies with participating interests 100 8. Liabilities for employees 101 9. Liabilities for taxes, contributions and other giving’s 102 10. Liabilities based on share in result 103 11. Liabilities from long-term assets available for sale 104 12. Other short-term liabilities 105 E) ACCRUALS AND DEFERRED INCOME 106 F) TOTAL – LIABILITIES (062+079+083+093+106) 107 0 0 G) OFF-BALANCE SHEET ITEMS 108 BAL ANCE SHEET ADDITION (to be filled out by party com piling the consolidated annual financial report) A) CAPITAL AND RESERVES 1. Attributable to ordinary equity holders of the parent 109 2. Attributable to non-controlling interest 110 Comment 1.:Balance Sheet addition to be filled out by party compiling the consolidated annual financial report

PROFIT AND LOSS ACCOUNT for period __.__.____. to __.__.____. Obliged entity: ___________________________________ __________________________ Name of position AOP

label Previous year

Current year

1 2 3 4 I. OPERATIONAL INCOME (112+113) 111 0 0 1. Revenue from sale 112 2. Other operational income 113 II. OPERATIONAL EXPENSES (115+116+120+124+125+126+129+130)

114 0 0

1. Change of value for inventory in progress and fi nished goods

115

2. Tangible expenses (117 to 119) 116 0 0 a) Cost of raw material 117 b) Selling costs 118 c) Other external costs 119 3. Staff costs (121 to 123) 120 0 0 a) Net salaries and wages 121 b) Expenses for taxes and salary contributions 122 c) Salary contributions 123 4. Depreciation 124 5. Other expenses 125

6. Value ad justment (127+128) 126 0 0 a) long-term assets (except for financial assets) 127 b) short-term assets (except for financial assets) 128 7. Provisions 129 8. Other operational expenses 130 III. FINANCIAL INCOME (132 to 136) 131 0 0 1. Interest inc ome, foreign exchange differentials , dividends to a related party

132

2. Interest income, foreign exchange different ials , dividends to unrelated parties and other persons

133

3. Share of profit of an associate and income from participating interest

134

4. Unrealized gains from financial assets 135 5. Other financial income 136 IV. FINANCIAL EXPENDITURE (138 to 141) 137 0 0 1. Interest income, foreign exchange differen tials , dividends to a related party

138

2. Interest income, foreign exchange differen tials , dividends to unrelated parties

139

3. Unrealized losses from financial assets 140 4. Other financial expenses 141 V. SHARE IN PROFIT FROM ASSOCIATES 142 VI. SHARE IN LOSS FROM ASSOCIATES 143 VII. NON-ORDINARY- OTHER INCOME 144 VIII. NON-ORDINARY - OTHER EXPENSES 145 IX. TOTAL INCOME (111+131+142 + 144) 146 0 0 X. TOTAL EXPENDITURE (114+137+143 + 145) 147 0 0 XI. PROFIT OR LOSS BEFORE TAX (146-147) 148 0 0 1. Profit before tax (146-147) 149 0 0 2. Loss before tax (147-146) 150 0 0 XII. PROFIT TAX 151 XIII. PROFIT OR LOSS PERIOD (148-151) 152 0 0 1. Profit period (149-151) 153 0 0 2. Loss period (151-148) 154 0 0 ADITTION TO PROFIT AND LOSS ACCOUNT (to be filled o ut by entrepreneur compiling the consolidated annual financial report) XIV.PROFIT OR LOSS PERIOD 1. Attributed to ordinary equity holders of the par ent 155 2. Attributed to non -controlling interests 156 REPORT ON OTHER COMPREHENSIVE INCOME (to be filled out by entrepreneur obliged to apply IFRS) I. PROFIT OR LOSS PERIOD (= 152) 157 II.OTHER COMPREHENSIVE INCOME/LOSS BEFORE TAX (159 to 165)

158 0 0

1. Exchange differences on translation of foreign operations 159 2. Changes in revaluation of property plant and equipment and intangible assets

160

3. Net gain or l oss on available -for -sale financial assets 161 4. Net gain or loss on movem ent on cash flow hedges 162 5. Net gain or loss from exchange differences on tr anslation of foreign operations

163

6. Share in comprehensive income/loss 164 7. Actuarial gains/losses on obligation 165 III. COMPREHENSVIE INCOME TAX EXPENSE 166

IV. OTHER NET COMPREHENSIVE INCOME OR LOSS RAZDOBLJA (158-166)

167 0 0

V. COMPREHENSIVE INCOME OR LOSS FOR THE YEAR (157+167)

168 0 0

ADITTION to report on comprehensive income (to be f illed out by entrepreneur compiling the consolidated annual financial report) VI. COMPREHENSIVE INCOME OR LOSS FOR THE YEAR 1. Attributed to ordinary equity holders of the par ent 169 2. Attributed to non -controlling interests 170 STATEMENT OF CASH FLOWS - Indirect method for the period __.__.____. to __.__.____. Obliged entity: ___________________________________ __________________________ Name of position AOP

label Previous year

Current year

1 2 3 4 CASH FLOW FROM OPERATING ACTIVITIES 1. Income before taxes 001 2. Depreciation 002 3. Increase in short-term liabilities 003 4. Decrease in short-term liabilities 004 5. Decrease in goods 005 6. Other increase of cash flow 006 I. Total increase of cash flow fro m operating activities (001 to 006)

007 0 0

1. Decrease in short-term liabilities 008 2. Increase in short-term liabilities 009 3. Increase in goods 010 4. Other decrease in cash flow 011 II. Total decrease of cash flow fr om operating activities (008 to 011)

012 0 0

A1) NET INCREASE IN CASH FLOW FROM OPERATING ACTIVITIES (007-012)

013 0 0

A2) NET DECREASE IN CASH FLOW FROM OPERATING ACTIVITIES (012-007)

014 0 0

CASH FLOW FROM INVESTMENT ACTIVITIES 1. Income from sale of long-term tangible and intangible assets 015 2. Income from sale of equity and debt instruments 016 3. Income from interest 017 4. Income from dividends 018 5. Other income from investment activities 019 III. Total income from investment activities (015 to 019) 020 0 0

1. Expenses for buying long-term tangible and intangible assets 021 2. Expenses for gaining equity and debt financial instruments 022 3. Other expenses from investment activities 023

IV. Total Expenses from investment activities (021 to 023) 024 0 0 B1) NET INCREASE IN CASH FLOW FROM INVESTMENT ACTIVITIES (020-024)

025 0 0

B2) NET DECREASE IN CASH FLOW FROM INVESTMENT ACTIVITIES (024-020)

026 0 0

CASH FLOW FROM FINANCIAL ACTIVITIES 1. Income from issuing equity and debt financial instruments 027

2. Income from loan principal, debenture, loan and other lending 028 3. Other gains from financial activities 029 V. Total income from financial activities (027 to 029) 030 0 0 1. Expenses for payment of loan principle and bonds 031 2. Expenses for payment of dividends 032 3. Expenses for financial lease 033 4. Expenses for acquisition of own shares 034 5. Other expenses from financial activities 035 VI. Total Expenses from financial activities (031 to 035) 036 0 0 C1) NET INCREASE IN CASH FLOW FROM INVESTMENT ACTIVITIES (030-036)

037 0 0

C2) NET DECREASE IN CASH FLOW FROM INVESTMENT ACTIVITIES (036-030)

038 0 0

Total increase in cash flow (013 – 014 + 025 – 026 + 037 – 038) 039 0 0 Total decrease in cash flow (014 – 013 + 026 – 025 + 038 – 037) 040 0 0 Cash and cash equivalents at the beginning of the period 041 Increase in cash and cash equivalents 042 Decrease in cash and cash equivalents 043 Cash and cash equivalents at the end of the period 044 0 0 STATEMENT OF CASH FLOWS - Direct method for the period __.__.____. to __.__.____. Obliged entity: ___________________________________ __________________________ Name of position AOP

label Name of position

AOP label

1 2 3 4 CASH FLOW FROM OPERATING ACTIVITIES 1. Income from trade customers 001 2. Income from percentages, fees, commissions 002 3. Income from insurance for claim expenses 003 4. Income from tax refund 004 5. Other income 005 I. Total income from operating activities (001 to 005) 006 0 0 1. Expenses for suppliers 007 2. Expenses for employees 008 3. Expenses from insurance for claim expenses 009 4. Expenses for interest 010 5. Expenses for tax 011 6. Other expenses 012 II. Total expenses from operating activities (007 to 012) 013 0 0 A1) NET INCREASE IN CASH FLOW FROM OPERAT ING ACTIVITIES (006-013)

014 0 0

A2) NET DECREASE IN CASH FLOW FROM INVESTMENT ACTIVITIES (013-006)

015 0 0

CASH FLOW FROM INVESTING ACTIVITIES 1. Income from sale of long-term tangible and intangible assets 016 2. Income from sale of own equity and debt instruments 017 3. Income from interest* 018 4. Income from dividends* 019 5. Other income from investment activities 020 III. Total income from investment activities (016 to 020) 021 0 0 1. Expenses for buying long-term tangible and intangible assets 022

2. Expenses for gaining equity and debt financial instruments 023 3. Other expenses from investment activities 024 IV. Total expenses from investment activities (022 to 024) 025 0 0 B1) NET INCREASE IN CASH FLOW FROM INVESTMENT ACTIVITIES (021-025)

026 0 0

B2) NET DECREASE IN CASH FLOW FROM INVESTMENT ACTIVITIES (025-021)

027 0 0

CASH FLOW FROM INVESTMENT ACTIVITIES 2. Income from issuing equity and debt financial instruments 028

2. Income from loan principal, debenture, loan and other lending 029 3. Other gains from financial activities 030 V. Total income from financial activities (02 8 to 030) 031 0 0 1. Expenses for payment of loan principle and bonds 032 2. Expenses for payment of dividends 033 3. Expenses for financial lease 034 4. Expenses for acquisition of own shares 035 5. Other expenses from financial activities 036 VI. Total Expenses from financial activi ties (03 2 to 036) 037 0 0 C1) NET INCREASE IN CASH FLOW FROM INVESTMENT ACTIVITIES

038 0 0

C2) NET DECREASE IN CASH FLOW FROM INVESTMENT ACTIVITIES

039 0 0

Total increase in cash flow (014 – 015 + 026 – 027 + 038 – 039) 040 0 0 Total decrease in cash flow (015 – 014 + 027 – 026 + 039 – 038) 041 0 0 Cash and cash equivalents at the beginning of the period 042 Increase in cash and cash equivalents 043 Decrease in cash and cash equivalents 044 Cash and cash equivalents at the end of the period 045 0 0 * Income from interest and dividends can be categoriz ed as well as operating activities (MRS 7 Appendix A)

STATEMENT OF CHANGES IN EQUITY for period

from to

Name of position AOP label

Name of position

AOP label

1 2 3 4 1. Subscribed capital 001 2. Capital reserves 002 3. Income from reserves 003 4. Retained earnings or transferred loss 004 5. Profit or loss of the current year 005 6. Revaluation of tangible assets 006 7. Revaluation of intangible assets 007 8. Revaluation of financial assets available for sale

008

9. Other revaluation 009 10. Total capital and reserves (AOP 001 to 009) 010 0 0 11. Exchange rate differentials from investing in foreign operations

011

12. Current and deferred tax (part of it) 012 13. Protection of cash flow 013 14. Changes in accounting policies 014

15. Correction of significant changes in previous period

015

16. Other changes in capital 016 17. Total i ncrease or decrease in capital (AOP 011 to 016)

017 0 0

17a. Attributed to ordinary equity holders of the parent

018

17b. Attributed to non -controlling interests 019

Items that decrease the capital are written with a negative algebraic sign Figures under the AOP labels 001 to 009 are written as the date of the balance

Annex 2 Reporting period: to Annual financial statement of insurance and reinsur ance companies GFI -OSIG/RE

Registration number (MB): Registration number of the subjects (MBS):


Issuers firm:

ZIP code and location: Street and number: E-mail address: Website: Code and name of municipality/town:

Code and name of county: Number of

employees:


Consolidated report: NKD code: Consolidated firms (according to IAFS): Head Offices: MB:

Accounting firm/services: Contact person: (write only name and surname of

person)

Phone: Fax: E-mail address: Name and surname: (authorized person) Documents for publishing: 1. Financial

statements (balance sheet, profit and loss account, cash flow statement, report on changes in equity and notes to the financial statements)

PDF format

2. Management report 3. Statement by

persons responsible for preparing the issuer’s report.

M.P. (signature of authorized person) Statement on the financial position (Balance )

On the day : in HRK Name of position AOP

label

Previous year Current year Life Non

-life Total Life Non

-life Total

1 2 3 4 5(3+4)

6 7 8(6+7)

ASSETS

A. RECEIVABLES FOR SUBSCRIBED CAPITAL UNPAID (002+003)

001 0 0 0 0 0 0

1. Called-up share capital 002 0 0 2. Share capital not called-up 003 0 0 B. INTANTGIBLE ASSETS (005+006) 004 0 0 0 0 0 0 1. Goodwill 005 0 0 2. Other intangible assets 006 0 0 C. TANGIBLE ASSETS (008 to 010) 007 0 0 0 0 0 0 1. Land and buildings used for registered activities

008 0 0

2. Equipment 009 0 0 3. Other tangible assets and inventories 010 0 0 D. INVESTMENTS (012+013+017+036) 011 0 0 0 I. Investments in land and buildings which are not used for registered activities

012 0 0

II. Investments in subsidiaries , merged companies and participating in joint investments (014 to 016)

013 0 0 0 0

1. Shares and units in subsidiaries 014 0 0 2. Shares and units in merged companies 015 0 0 3. Participating in joint ventures 016 0 0 III. Other financial investments (018+021+026+032)

017 0 0 0 0 0 0

1. Investments held till maturity (019+020) 018 0 0 0 0 0 0 1.1. Debt securities and fixed-yield securities

019 0 0

1.2. Other investments held till maturity 020 0 0 2. Investments available for sale (022 to 025)

021 0 0 0 0 0 0

2.1. Shares, units and other variable-yield securities

022 0 0

2.2. Debt securities and other fixed-yield securities

023 0 0

2.3. Shares in investment funds 024 0 0 2.4. Other investments available for sale 025 0 0 3. Investments at fair value through profit and loss account (027 to 031)

026 0 0 0 0 0 0

3.1. Shares, units and other variable-yield securities

027 0 0

3.2. Debt securities and other fixed-yield securities

028 0 0

3.3. Derivative financial instruments 029 0 0 3.4. Shares in investment funds 030 0 0 3.5. Other investments 031 0 0 4. Deposits, loans and receivables (033 to 035)

032 0 0 0 0 0 0

4.1. Deposits with credit institutions (banks)

033 0 0

4.2. Loans 034 0 0 4.3. Other loans and receivables 035 0 0 IV. Deposits with ceding undertakings (deposits with assignor)

036 0 0

E. INVESTMENTS ON BEHALF AND AT RISK OF LIFE INSURANCE POLICYHOLDERS

037 0 0

F. REINSURER’S SHARE IN TEHCNICAL 038 0 0 0 0 0 0

RESERVES (039 to 045) 1. Unearned premiums, reinsurer’s share 039 0 0 2. Mathematical reserve for insurance, reinsurer’s share

040 0 0

3. Claims reserve, reinsurer’s share 041 0 0 4. Provisions for return of premium, with respect and irrespective of the results (bonuses and rebates),reinsurer’s share

042 0 0

5. Equalisation provision, reinsurer’s share 043 0 0 6. Other technical provisions, reinsurer’s share 044 0 0 7. Special technical provisions for life insurance when underwriter bears investment risk, reinsurer’s share

045 0 0

G. DEFERRED AND CURRENT TAX ASSETS (047+048)

046 0 0 0 0 0 0

1. Deferred tax assets 047 0 0 2. Current tax assets 048 0 0 H. RECEIVABLES (050+053+054) 049 0 0 0 0 0 0 1. Receivables from direct insurance operations (051+052)

050 0 0 0 0 0 0

1.1. Insurance from underwriter 051 0 0 1.2. From insurance agents, insurance brokers

052 0 0

2. Receivables from operations in coinsurance and reinsurance

053 0 0

3. Other receivables (055 to 057) 054 0 0 0 0 0 0 3.1. Receivables from other insurance business operations

055 0 0

3.2. Receivables for investment rate of return

056 0 0

3.3. Other receivables 057 0 0 I. OTHER ASSETS (059+063+064) 058 0 0 0 0 0 0 1. Cash at bank and in hand (060 to 062) 059 0 0 0 0 0 0 1.1. Funds on business account 060 0 0 1.2. Funds on account for mathematical reserves

061 0 0

1.3. Cash funds in hand 062 0 0 2. Long -term assets intended for sale and suspension of business operations

063 0 0

3. Other 064 0 0 J. PREPAYMENTS AND ACCRUED INCOME (066 to 068)

065 0 0 0 0 0 0

1. Accrued interest and rent 066 0 0 2. Prepaid acquisition costs 067 0 0 3. Other prepayments and accrued income 068 0 0 K. TOTAL ASSETS (001+004+007+011+037+038+046+049+058+065)

069 0 0 0 0 0 0

L. OFF-BAL ANCE SHEET ITEMS 070 0 0 LIABILITIES A. CAPITAL AND RESERVES (072+076+077+081+085+088)

071 0 0 0 0 0 0

1. Subscribed capital (073 do 075) 072 0 0 0 0 0 0 1.1. Paid in capital – regular shares 073 0 0 1.2. Paid in capital –preferential shares 074 0 0 1.3. Called-up share capital 075 0 0

2. Share premium (capital reserves ) 076 0 0 3. Revaluation reserve (078 to 080) 077 0 0 0 0 0 0 3.1. Land and buildings 078 0 0 3.2. Financial investments 079 0 0 3.3. Other revaluation reserves 080 0 0 4. Reserves (082 to 084) 081 0 0 0 0 0 0 4.1. Legal reserves 082 0 0 4.2. Statutory reserves 083 0 0 4.3. Other reserves 084 0 0 5. Retained (accumulated ) profit or loss (086 + 087)

085 0 0 0 0 0 0

5.1. Retained profit 086 0 0 5.2. Accumulated losses (-) 087 0 0 6. Profit or loss for the current accounting period (089+090)

088 0 0 0 0 0 0

6.1. Profit for the accounting period 089 0 0 6.2. Loss for the accounting period (-) 090 0 0 B. SECONDARY LIABILITIES (SUBORDINATE LIABILITIES)

091 0 0

C. TECHNICAL PROVISIONS (093 to 098) 092 0 0 0 0 0 0 1. Unearned premiums, net of reinsurer’s share

093 0 0

2. Mathematical reserves for life insurance, net of reinsurer’s share

094 0 0

3. Claim reserve, net of reinsurer’s share 095 0 0 4. Provisions for return of premium, with respect and irrespective of the results (bonuses and rebates), net of reinsurer’s share

096 0 0

5. Equalisation provision, net of reinsurer’s share

097 0 0

6. Other technical provisions, net of reinsurer’s share

098 0 0

D. SPECIAL TECHNICAL PROVISIONS FOR LIFE INSURANCE WHEN UNDERWRITER BEARS INVESTMENT RISK, NET OF REINSURER’S SHARE

099 0 0

E. OTHER PROVISIONS (101 + 102) 100 0 0 0 0 0 0 1. Provisions for retirement benefits and similar

101 0 0

2. Other provisions 102 0 0 F. DEFERRED AND CURRENT TAX ASSETS (104 + 105)

103 0 0 0 0 0 0

1. Deferred tax assets 104 0 0 2. Current tax assets 105 0 0 G. RETAINED DEPOSITS FROM OUTWARD REINSURANCE OPERATIONS

106 0 0

H. FINANCIAL LIABILITIES (108 To 110) 107 0 0 0 0 0 0 1. Debenture loans 108 0 0 2. Liabilities for convertible debt 109 0 0 3. Other financial liabilities 110 0 0 I. OTHER LIABILITIES (112 to 115) 111 0 0 0 0 0 0 1. Creditors arising out of direct insurance operations

112 0 0

2. Receivables from operations in coinsurance and reinsurance

113 0 0

3. Liabilities for abalienation and suspension 114 0 0

of business operations 4. Other liabilities 115 0 0 J. ACCRUED EXPENSES AND DEFERRED INCOME (117+118)

116 0 0 0 0 0 0

1. Accrued reinsurance commission 117 0 0 2. Other accrued expenses and deferred income

118 0 0

K. TOTAL LIABILITIES (071+091+092+099+100+103+106+107+111+116 )

119 0 0 0 0 0 0

L. OFF-BALANCE SHEET ITEMS 120 0 0 BALANCE ADITTION (to be filled out by entrepreneur compiling the cons olidated a nnual financial report)) M. CAPITAL AND RESERVES (122+123) 121 0 0 0 0 0 0 1. Attributable to ordinary equity holders of the parent

122 0 0

2. Attributable to non -controlling interest 123 0 0 Comment : Items under AOP label 121 to 123 a re to be filled out by the insurance company compiling the consolidated annual financial report Comprehensive income report (Income or loss account )

Period : In HRK


Previous year Current year Life Non-

life Total Life Non-

life Total

1 2 3 4 5(3+4)

6 7 8(6+7)

I. Premium income (AOP 125 to 132) 124 0 0 0 0 0 0 1. Gross premiums written 125 0 0 2. Co-insurance premiums 126 0 0 3. Value adjustment and paid premium value adjustment for insurance /co-insurance

127 0 0

4 Premium ceded to reinsurance 128 0 0 5. Premium ceded to co-insurance 129 0 0 6. Changes in gross reserves of unearned premiums

130 0 0

7. Changes in gross reserves of unearned premiums, reinsurer’s share

131 0 0

8. Changes in gross reserves of unearned premiums, co-insurer’s share

132 0 0

II. Investment income (AOP 134 + 135 + 139 + 140 + 141 + 145 + 146)

133 0 0 0 0 0 0

1. Income from subsidiaries, merged companies and participating in joint investments

134 0 0

2. Income from investing in land and buildings (AOP 136 to 138)

135 0 0 0 0 0 0

2.1. Income from rent 136 0 0 2.2. Income from increased value of land and buildings

137 0 0

2.3. Income from sale of land and building 138 0 0 3. Interest income 139 0 0 4. Unrealised gains from investing at fair value through profit and loss account

140 0 0

5. Gains from sale of financial investments (AOP 142 to 144)

141 0 0 0 0 0 0

5.1. Investing at fair value through profit and loss account

142 0 0

5.2. Investments available for sale 143 0 0 5.3. Other gains from sale of financial investments

144 0 0

6. Positive net exchange rate differentials 145 0 0 7. Other income from investments 146 0 0 III. Income from commissions and fees 147 0 0 IV. Other insurance -technical income, ne t from reinsurance

148 0 0

V. Other income 149 0 0 VI. Expenses for claims incurred , net (AOP 151 + 155)

150 0 0 0 0 0 0

1. Paid claims (AOP 152 to 154) 151 0 0 0 0 0 0 1.1. Gross amount 152 0 0 1.2. Co-insurer’s share 153 0 0 1.3. Reinsurer’s share 154 0 0 2. Change in provision for claims (AOP 156 to 158)

155 0 0 0 0 0 0

2.1. Gross amount 156 0 0 2.2. Co-insurer’s share 157 0 0 2.3. Reinsurer’s share 158 0 0 VII. Change in mathematical reserves and other technical reserves, net of reinsurer’s share (AOP 160 + 163)

159 0 0 0 0 0 0

1. Change in insurance mathematical reserves (AOP 161 + 162)

160 0 0 0 0 0 0

1.1. Gross amount 161 0 0 1.2. Reinsurer’s share 162 0 0 2. Change in other technical reserves, net of reinsurer’s share (AOP 164 to 166)

163 0 0 0 0 0 0

2.1. Gross amount 164 0 0 2.2. Co-insurer’s share 165 0 0 2.3. Reinsurer’s share 166 0 0 VIII. Change in s pecial technical provisions for life insurance when underwriter bears investment risk, reinsurer’s share (AOP 168 to 170)

167 0 0 0 0 0 0

1. Gross amount 168 0 0 2. Co-insurer’s share 169 0 0 3. Reinsurer’s share 170 0 0 IX. Expenses for the return of premium (bonuses and rebates), net of reinsurer’s share (AOP 172 + 173)

171 0 0 0 0 0 0

1. Depending on the result (bonuses) 172 0 0 2. Irrespective of the result (rebates) 173 0 0 X. Net operating expenses (AOP 175+179) 174 0 0 0 0 0 0

1. Acquisition costs (AOP 176 to 178) 175 0 0 0 0 0 0 1.1. Commissions 176 0 0 1.2. Other acquisition costs 177 0 0 1.3. Changes in deferred acquisition costs 178 0 0 2. Administrative costs (AOP 180 to 182) 179 0 0 0 0 0 0

2.1. Depreciation of tangible assets 180 0 0 2.2. Salaries, taxes and contributions from and on salaries

181 0 0

2.3. Other administrative costs 182 0 0 XI. Investment expenses (AOP 184 to 189) 183 0 0 0 0 0 0 1. Depreciation (buildings which are not used for registered activities)

184 0 0

2. Interest 185 0 0 3. Decreased investment value 186 0 0 4. Losses realized at sale of financial assets 187 0 0

5. Value adjustment at fair value through profit and loss account

188 0 0

6. Negative exchange rate differentials 189 0 0 7. Other investment expenses 190 0 0 XII. Other technical expense s, net of reinsurer’s share (AOP 192 + 193)

191 0 0 0 0 0 0

1. Expenses for preventive operations 192 0 0 2. Other insurance technical expenses 193 0 0 XIII. Other expenses , including value adjustments

194 0 0

XIV. Profit or loss accounting period before tax (AOP 124+133+147+148+149+150+159+167+171+174+183+191+194)

195 0 0 0 0 0 0

XV. Profit or loss tax (AOP 197+198) 196 0 0 0 0 0 0 1. Current tax expense 197 0 0 2. Deferred tax expense (income) 198 0 0 XVI. Profit or loss accounting period afte r tax (AOP 195-196)

199 0 0 0 0 0 0

1. Attributed to ordinary equity holders of the parent

200 0 0

2. Attributed to non -controlling interests 201 0 0 XVII. TOTAL INCOME 202 0 0 XVIII. TOTAL EXPENSES 203 0 0 IX. Other comprehensive income (205 to 211 - 212)

204 0 0 0 0 0 0

1. Gains/losses from recomputation of financial reports for foreign operations

205 0 0

2. Gains/losses from revaluation of financial assets available for sale

206 0 0

3. Gains/losses from revaluation of land and buildings which are used for registered activities

207 0 0

4. Gains/losses from revaluation of other tangible (except land and real-estate) and intangible assets

208 0 0

5. Effect of cash flow instruments of protection

209 0 0

6. Actuary gains/losses for pension plans with defined pensions

210 0 0

7. Share in other comprehensive income of associated companies

211 0 0

8. Income tax for other comprehensive income

212 0 0

XX. Total comprehensive income (199+204) 213 0 0 0 0 0 0 1. Attributed to ordinary equity holders of 214 0 0

the parent 2. Attributed to non -controlling interests 215 0 0 XXI. Reclassifi ed adjustment s 216 0 0 0 0 0 0 Comment: Items under AOP label AOP 200, 201, 214 and 215 are to be filled out by the insurance company compiling the consolidated annual financial report. STATEMENT OF CASH FLOWS - Indirect method for the period : in HRK Description of position AOP

label Same period for previous year

Current period

1 2 3 4 I. CASH FLOW FROM BUSINES OPERATIONS (002+013+031) 001 0 0 1. Cash flow before changes in business assets and lia bilities (AOP 003+004)

002 0 0

1.1. Profit/loss before tax 003 1.2. Adjustments: (AOP 005 to 012) 004 0 0 1.2.1. Depreciation of real estate and equipment 005 1.2.2. Depreciation of intangible assets 006 1.2.3. Decreased value and gains/losses under fair value 007 1.2.4. Interest expenses 008 1.2.5. Interest income 009 1.2.6. Shares of profit in merged companies 010 1.2.7. Gains/losses from sale of tangible assets (including land and buildings)

011

1.2.8. Other adjustments 012 2. Increase /decrease of business assets and liabilities (AOP 014 to 030)

013 0 0

2.1. Increase/decrease of investments available for sale 014 2.2. Increase/decrease of investments valued at fair value through profit and loss account

015

2.3. Increase/decrease of deposits, loans and receivables

016

2.4. Increase/decrease of deposits with ceding undertakings 017

2.5. Increase/decrease of investments on behalf and at risk of life insurance policyholders

018

2.6. Increase/decrease of reinsurer’s share in technical reserves 019 2.7. Increase/decrease of tax assets 020 2.8. Increase/decrease in receivables 021 2.9. Increase/decrease of other assets 022 2.10. Increase/decrease of prepayments and accrued income 023

2.11. Increase/decrease of technical reserves 024 2.12. Increase/decrease of technical reserves for life insurance when underwriter bears investment risk

025

2.13. Increase/decrease of tax liabilities 026 2.14. Increase/decrease of retained deposits from outward reinsurance operations

027

2.15. Increase/decrease of financial liabilities 028 2.16. Increase/decrease of other liabilities 029

2.17. Increase/decrease of accrued expenses and deferred income

030

3. Paid income tax 031 II. CASH FLOW FROM INVESTMENT ACTIVITIES (AOP 033 t o 046) 032 0 0 1. Income from sale of tangible assets 033 2. Expenses for procurement of tangible assets 034 3. Income from sale of intangible assets 035 4. Expenses for procurement of intangible assets 036 5. Income from sale of land and buildings which are not used for registered activities

037

6. Expenses for procurement of land and buildings which are not used for registered activities

038

7. Increase/decrease of investments in subsidiaries, merged companies and participating in joint investments

039

10. Income from investments held till maturity 040 11. Expenses for investments held till maturity 041 12. Income from sale of securities and units 042 13. Expenses for investing in securities and units 043 14. Income from dividends and shares in profit 044 15. Income from customer pay-outs of given short-term and long-term loans

045

16. Expenses for given short-term and long-term loans 046 III. CASH FLOW FROM FINANCIAL ACTIVITIES (AOP 048 to 052) 047 0 0 1. Cash receipts from the increase of the initial capital 048 2. Cash receipts from accepted short-term and long-term loans 049 3. Cash expenses for the pay-out of accepted short-term and long-term loans

050

4. Cash expenses for the buy-off of captive shares 051 5. Cash expenses for the pay-out of shares in profits (dividends) 052 CLEAN CASH FLOW (AOP 001 + 032 + 047) 053 0 0 IV. EFFECTS OF CHANGE IN FOREIGN EXCHANGE RATE ON CASH AND CASH EQUIVALENTS

054

V. NET INCREASE/DECREASE OF CASH AND CASH EQUIVALENTS (053+054)

055 0 0

Cash and cash equivalents at the beginning of the period 056 Cash and cash equivalents at the end of the period (AOP 055 + 056) 057 0 0 Comment: Items that decrease the ca sh flow are written with a negative algebraic sign

STATEMENT OF CHANGES IN EQUITY

For Period : in HRK Description of item

AOP label

Distributed to equity holders of the parent Distributed non-controlling interest

Total capital and reserves (9+10)

Paid in capital (regular and preferential shares)

Premium for issued shares

Revaluation reserves

Reserves (legal, statutory, other)

Retained earnings or transferred loss

Profit/loss of current year

Total capital and reserves (3 to 8)

1 2 3 4 5 6 7 8 9 10 11 I. As at 1 Jan previous year

001 0 0

1. Change in accounting

002 0 0

policies

2. Correction of errors from previous period

003 0 0

II. As at 1 Jan previous year (altered) (AOP 001 to 003)

004 0 0 0 0 0 0 0 0 0

III. Comprehensive profit or loss previous year (AOP 006+007)

005 0 0 0 0 0 0 0 0 0

1. Profit or loss period

006 0 0

2. Other Comprehensive profit or loss previous year (AOP 008 to 011)

007 0 0 0 0 0 0 0 0 0

2.1. Unrealized gains or losses from tangible assets (land and buildings)

008 0 0

2.2. Unrealized gains or losses from financial assets available for sale

009 0 0

2.3. Realized gains or losses from financial assets available for sale

010 0 0

2.4. Other non-

011 0 0

ownership changes in equity IV. Transactions with holders (previous period) (AOP 013 to 016)

012 0 0 0 0 0 0 0 0 0

1. Increase/decrease of subscribed capital

013 0 0

2. Other payments of the owner of the company

014 0 0

3. Payment of dividends/shares

015 0 0

4. Other distribution to holders

016 0 0

V. As at for last reporting period in previous year (AOP 004+005+012)

017 0 0 0 0 0 0 0 0 0

VI. As at 1 Jan previous year

018 0 0

1. Change in accounting policies

019 0 0

2. Correction of errors from previous period

020 0 0

VII. As at 1 Jan previous year (altered) (AOP 018 to 020)

021 0 0 0 0 0 0 0 0 0

VIII. Comprehensive profit or loss for previous year (AOP 023+024)

022 0 0 0 0 0 0 0 0 0

1. Profit or loss period

023 0 0

2. Other Comprehensive profit or loss previous year (AOP 025 to 028)

024 0 0 0 0 0 0 0 0 0

2.1. Unrealized gains or losses from tangible assets (land and buildings)

025 0 0

2.2. Unrealized gains or losses from financial assets available for sale

026 0 0

2.3. Realized gains or losses from financial assets available for sale

027 0 0

2.4. Other non-ownership changes in equity

028 0 0

IX. Transactions with holders (previous period) (AOP 030 to 033)

029 0 0 0 0 0 0 0 0 0

1. Increase/decrease of subscribed capital

030 0 0

2. Other 031 0 0

payments of the owner of the company 3. Payment of dividends/shares

032 0 0

4. Other transaction with holders

033 0 0

X. As at on last day of reporting period in current year (AOP 021+022+029)

034 0 0 0 0 0 0 0 0 0

Annex 3 Reporting period: to

Quarterly financial statement of credit institutions TFI-KI



Issuers firm:



employees:

(at the end

of the year) Consolidated report: NKD code: Consolidated firms (according to IAFS): Head Offices: MB: Accounting firm/services: Contact person: (write only name and surname of

person)





M.P. (signature of authorized person)

BALANCE SHEET As at in HRK Name of position AOP

label Previous year

Current year

1 2 3 4 ASSETS 1. CASH AND DEPOSITS AT CNB (002+003) 001 0 0 1.1.Cash 002 1.2.Deposits at CNB 003 2. DEPOSITS AT BANK INSTITUTIONS 004 3. PF TREASURY BILLS AND CNB COMMERCIAL BILLS 005 4. SECURITIES AND OTHER FINANCIAL INSTRUMENTS HELD FOR TRADING

006

5. SECURITIES AND OTHER FINANCIAL INSTRUMENTS AVAILABLE FOR SALE

007

6. SECURITIES AND OTHER FINANCIAL INSTRUMENTS HELD TILL MATURITY

008

7. SECURITIES AND OTHER FINANCIAL INSTRUMENTS WHICH ARE NOT ACTIVELY TRADED WITH, VALUED AT FAIR VALUE THROUGH PROFIT AND LOSS ACCOUNT

009

8. DERIVATIVE FINANCIAL ASSETS 010 9. LOANS FOR FINANCIAL INSTITUTIONS 011 10. LOANS TO OTHER CLIENTS 012 11. INVESTMENTS IN SUBSIDIARIES, MERGED COMPANIES AND PARTICIPATING IN JOINT INVESTMENTS

013

12. ASSUMED ASSETS 014 13. TANGIBLE ASSETS (MINUS DEPRECIATION) 015 14. INTEREST, FEES AND OTHER ASSETS 016 A) TOTAL ASSETS (001+004 do 016) 017 0 0 OBVEZE 1. FINANCIAL INSTITUTION LOANS (019+020) 018 0 0 1.1. Short-term loans 019 1.2. Long-term loans 020 2. DEPOSITS (AOP 022 to 024) 021 0 0 2.1. Deposits on giro accounts and checking accounts 022 2.2. Saving deposits 023 2.3. Time deposits 024 3. OTHER LOANS (026+027) 025 0 0 3.1. Short-term loans 026 3.2. Long-term loans 027 4. DERIVATIVE FINANCIAL LIABILITIES AND OTHER FINANCIAL LIABILITIES FOR TRADING

028

5. ISSUED DEBT SECURITIES (030+031) 029 0 0 5.1. Issued short-term debt securities 030 5.2. Issued long-term debt securities 031 6. ISSUED SUBORDINATE INSTRUMENTS 032 7. ISSUED HYBRID INSTRUMENTS 033 8. INTEREST, FEES AND OTHER LIABILITIES 034 B) TOTAL LIABILITIES (018+021+025+028+029+032+033+034) 035 0 0 CAPITAL 1. EQUITY CAPITAL 036 2. PROFIT (LOSS) CURRENT YEAR 037 3. RETAINED EARNING (LOSS) 038

4. LEGAL RESERVES 039 5. STATUTORY AND OTHER CAPITAL RESERVES 040 6. UNREALISED PROFIT (LOSS) FROM VALUE ADJUSTMENT OF FINANCIAL ASSETS AVAILABLE FOR SALE

041

7. RESERVES FROM TRANSACTION PROTECTION 042 C) TOTAL CAPITAL (036 do 042) 043 0 0 D) TOTAL LIABILITIES AND CAPITAL (035+043) 044 0 0 BALANCE SHEET ADDITION (to be filled out by party compiling the consolidated annual financial report) 1. TOTAL CAPITAL 045 2. Capital available for equity holders of the parent 046 3. Non-controlling share (045-046) 047 0 0

PROFIT AND LOSS ACCOUNT

For period from to In HRK Name of position AOP

label Previous year Current year

1 2 3 4 1. Interest income 048 2. Interest expenses 049 3. Net interest income (048-049) 050 0 0 4. Income from commissions and fees 051 5. Expenses from commissions and fees 052 6. Net income from commissions and fees (051-052)

053 0 0

7. Profit /loss from investing in subsidiaries merged companies and participating in joint investments

054

8. Profit /loss from trading activities 055 9. Profit /loss from embedded derivatives 056

10. Profit /loss from assets not traded with, valued at fair value through profit and loss account

057

11. Profit /loss from activities in the category of assets available for sale

058

12. Profit /loss from activities in the category of assets held till maturity

059

13. Profit /loss from protection transactions 060 14. Income from investing in subsidiaries merged companies and participating in joint investments

061

15. Income from other holder investments 062 16. Profit/loss from calculated exchange rate differences

063

17. Other income 064 18. Other expenses 065 19. General administrative costs and depreciation

066

20. Net income from operating before value adjustments and provisions for losses (050+053 do 064-065-066)

067 0 0

21. Expenses for value adjustments and provisions for losses

068

22. PROFIT/ LOSS BEFORE TAX (067-068) 069 0 0

23. INCOME TAX 070 24. PROFIT /LOSS FOR CURRENT YEAR (069-070)

071 0 0

25. Earnings per share 072 PROFIT AND LOSS ACCOUNT ADDITION (to be filled out by banks compiling the consolidated annual financial report) 1 PROFIT / LOSS FOR CURRENT YEAR 073 1. Attrib utable to ordinary equity holders of the parent

074

2. Attributable to non -controlling interest (073-074)

075 0 0

STATEMENT OF CASH FLOWS - Indirect method for the period __.__.____. to __.__.____. Obliged entity: _____________________________________________________________ Name of position AOP label Previous year Current year STATEMENT OF CASH FLOWS - Indirect method

for the period from to in HRK Name of position AOP

label Previous year Current year

1 2 3 4 BUSINESS OPERATIONS 1. Cash flow before changes in business assets and liabilities (002 do 007)

001 0 0

1.1. Profit/loss before tax 002 1.2. Value adjustment and provisions for losses

003

1.3. Depreciation 004 1.4. Net unrealized profit/loss of financial assets and liabilities at fair value through profit and loss account

005

1.5. Profit/loss from sale of tangible assets

006

1.6. Other gains / losses 007 2. Net increase / decrease of bus iness operations (009 to 016)

008 0 0

2.1. Deposits at CNB 009 2.2. PF treasury bills and CNB commercial bills

010

2.3. Deposits at bank institutions and credit financial institutions

011

2.4. Loans for other clients 012 2.5. Securities and other financial instruments held for trading

013

2.6. Securities and other financial instruments available for sale

014

2.7. Securities and other financial instruments actively not traded with, valued at fair value through profit and loss account

015

2.8. Other business assets 016 3. Net increase / decrease of business 017 0 0

liabilities (018 to 021) 3.1. Demand deposits 018 3.2. Savings and time deposits 019 3.3. Derivative financial liabilities and other liabilities not traded with

020

3.4. Other liabilities 021 4. Net cash flow from business operations before payment of tax income (001+008+017)

022 0 0

5. Paid income tax 023 6. Net inflow / outflow of capital from business activities (022+023)

024 0 0

INVESTMENT ACTIVITIES 7. Net cash flow from investment activities (026 do 030)

025 0 0

7.1. Income from sale /payments for buying/ tangible and intangible assets

026

7.2. Income from sale /payments for buying/ investments in subsidiaries, merged companies and participating in joint investments

027

7.3. Income from payments / payments for buying/ securities and other financial instruments held till maturity

028

7.4. Received dividends 029 7.5. Other income / payments/ from investment activities

030

FINANCIAL ACTIVITIES 8. Net cash flow from financial activities (032 to 037)

031 0 0

8.1. Net increase /decrease/ for received loans

032

8.2. Net increase/ decrease/ of issued debt securities

033

8.3. Net increase/ decrease/ subordinate and hybrid instruments

034

8.4. Income from issued share capital 035 8.5. Paid-out dividends 036 8.6. Other income / payments from financial activities

037

9. Net increase / decrease of cash and cash equivalents (024+025+031)

038 0 0

10. Effects of changes in foreign exchange rate on cash and cash equivalents

039

11. Net increase /decrease of cash and cash equivalents (038+039)

040 0 0

12. Cash and equivalents at the beginning of the year

041

13. Cash and equivalents at the end of the year (040+041)

042 0 0

STATEMENT OF CASH FLOWS - Direct method

For period from to in HRK Name of position AOP

label Previous year

Current year

1 2 3 4 BUSINESS ACTIVITIES 1. Net cash flow from business activities (002 to 009) 001 0 0 1.1. Paid interest and other income 002 1.2. Paid fees and commissions 003 1.3. Paid interest and other expenses 004 1.4. Paid fees and commissions 005 1.5. Paid expenses from business operations 006 1.6. Net gains /loss from financial instruments at fair value through profit and loss account

007

1.7. Other income 008 1.8. Other expenses 009 2. Net increase /decrease of business assets (011 to 018) 010 0 0 2.1. Deposits at CNB 011 2.2. PF treasury bills and CNB commercial bills 012 2.3. Deposits at bank institutions and credit financial institutions

013

2.4. Loans for other clients 014 2.5. Securities and other financial instruments held for trading

015

2.6. Securities and other financial instruments available for sale

016

2.7. Securities and other financial instruments actively not traded with, valued at fair value through profit and loss account

017

2.8. Other business assets 018 3. Net increase / decrease of business liabilities (020 to 023)

019 0 0

3.1. Demand deposits 020 3.2. Savings and time deposits 021 3.3. Derivative financial liabilities and other liabilities not traded with

022

3.4. Other liabilities 023 4. Net inflow / outflow of cash from business activities before income tax (001+010+019)

024 0 0

5. Paid income tax 025 6. Net inflow / outflow of cash from business activiti es (024+025)

026 0 0

INVESTMENT ACTIVITIES 7. Net inflow / outflow of cash from investment activities (028 to 032)

027 0 0

7.1. Income from sale /payments for buying/ tangible and intangible assets

028

7.2. Income from sale /payments for buying/ investments in subsidiaries, merged companies and participating in joint investments

029

7.3. Income from payments / payments for buying/ securities and other financial instruments held till maturity

030

7.4. Received dividends 031 7.5. Other income / payments/ from investment activities 030

FINANCIAL ACTIVITIES 8. Net cash flow from financial activities (034 to 039) 033 0 0 8.1. Net increase /decrease/ for received loans 034 8.2. Net increase/ decrease/ of issued debt securities 035 8.3. Net increase/ decrease/ subordinate and hybrid instruments

036

8.4. Income from issued share capital 037 8.5. Paid-out dividends 038 8.6. Other income / payments from financial activities 039 9. Net inflow /outflow of cash (026+027+033) 040 0 0 10. Effects of changes in foreign exchange rate on cash and cash equivalents

041

11. Net increase /decrease of cash and cash equivalents (040+041)

042 0 0

12. Cash and equivalents at the be ginning of the year 043 13. Cash and equivalents at the end of the year (042+043) 044 0 0 * Income from interest and dividends can be categoriz ed like business activities (IFRS 7 Addition A)

STATEMENT OF CHANGES IN EQUITY For

period from

to in HRK


Distributed to equity holders of the parent Non-controlling share

Total capital and reserves

Equity capital

Treasury shares

Legal , statutory and other reserves

Retained profit / loss

Profit / loss at beginning of year

Unrealized profit / loss from value adjustment of financial assets available for sale

1 2 3 4 5 6 7 8 9 10 I. As at 1 Jan current year

001

Change in accounting policies and corrections of errors

002

Correction as at 1 Jan current year (001+002)

003 0 0 0 0 0 0 0 0

Sale of financial asset available for sale

004

Change at fair value of financial assets

005

portfolio available for sale

Tax on assets directly recognised or moved from capital and reserves

006

Other gains and losses directly recognised in capital and reserves

007

Net gains / losses recognised in capital and reserves (004+005+006+007)

008 0 0 0 0 0 0 0 0

Profit / loss of current year

009

Total recognised income and expenses for current year (008+009)

010 0 0 0 0 0 0 0 0

Increase / decrease of equity capital

011

Buying / sale of treasury shares

012

Other changes 013 Transfer into reserves

014

Payment of dividends

015

Distribution of profits (014+015)

016 0 0 0 0 0 0 0 0

As at 31 Dec current year (003+010+011+012+013+016)

017 0 0 0 0 0 0 0 0

Banks compiling the annual financial statement individually show the non-controlling share for each item of capital. Annex 4 Reporting period: to

Quarterly financial statement of closed -end investment funds TFI-ZIF



Issuers firm:



employees:


Consolidated report: NKD code: Consolidated firms (according to IAFS): Head Offices: MB: Accounting firm/services: Contact person: (write only name and surname of

person)


statements (balance sheet, profit and loss account, cash flow statement, report on changes in equity and

notes to the financial statements)




Form IFP Statement on the financial position

Name of fund :

OIB:

Name of investment fund management company :

Reporting period :

in HRK

Account Asset position AOP 31 Dec previous year

Reporting date of current period

FINANCIAL ASSETS (AOP2+ AOP3)

0 0

10 Cash and cash equivalents

Investments in securities and deposits: (AOP4+ AOP5+AOP6+AOP7)

0 0

level 3 Financial assets at fair value through profit and loss account

level 4 Financial assets available for sale

level 8 Loans and receivables

level 5 Investments held till maturity

OTHER ASSETS (Σ from AOP9 to AOP16)

0 0

11+12 Receivables from sale of securities and other receivables

13 Receivables from dividends, cash deposits and payment of bonds 0

14 Receivables from given advances 1

15 Receivables from management companies 2

16 Receivables from depository banks 3

17 Other receivables of the fond 4

18 Receivables for accrued interest and other assets 5

19 Deferred tax assets 6

Total assets (AOP1+AOP8) 7

0 0

990-994

Off -balance sheet assets items 8

FINANCIAL LIABILITIES

(AOP20+AOP21) 9 0 0

20+21 Liabilities from investments in securities and other liabilities 0

22 Liabilities from investments in placements, deposits, repo businesses 1

OTHER LIABILITIES (Σ from AOP23 to AOP29) 2

0 0

23 Liabilities for fund management companies 3

24 Liabilities to depository banks 4

25 Liabilities for allowed expenses of fund 5

26 Liabilities from payments to shareholders 6

27 Other liabilities 7

28 Liabilities for calculated interest 8

29 Deferred tax liabilities 9

Total short -term liabilities (AOP19+AOP22) 0

0 0

Net fund assets

(AOP17-AOP30) 1 0 0

Number of issued shares

2

Net assets per share (AOP31/AOP32) 3

0 0

CAPITAL

4

90 Subscribed initial capital 5

91 Premium for issued shares/capital reserves 6

92 Own shares 7

93 Reserves 8

96 Revaluation reserves of financial assets available for sale 9

97 Revaluation reserves for instruments of protection 0

95 Retained earnings/loss from previous period 1

94 Profit/loss of current financial year 2

Total capital and reserves (Σ od AOP35 do AOP42) 3

0 0

995-999

Off -balance sheet items liabilities 4

Form ISD

Report on comprehensive income

Name of fund :

OIB:

Reporting period :

in HRK

Account group

Position OP

Same period previous year

Current period

Cumulative Quarter Cumulative Quarter

INCOME FROM INVESTMENTS 5

73 Realised gains from sale of financial instruments

6

70 Interest income 7

71x

Positive exchange rate differences from monetary financial instruments (excluding securities)

8

74 Income from dividends 9

75 Other income 0

Total income from investments (Σ from AOP46 to AOP50)

1 0 0 0 0

EXPENSES 2

63 Realised losses from sale of financial instruments

3

60x

Negative currency differences from monetary financial instruments (excluding securities)

4

61 Expenses from dealing with management companies

5

67 Expenses from interest 6

65 Fees for depository banks 7

66 Transaction costs 8

64 Asset impairment 9

69 Other allowed fund expenses 0

Total expenses (Σ from AOP53 to AOP60)

1 0 0 0 0

Net profit (loss )

from investments in financial assets ( AOP51- AOP61)

2 0 0 0 0

UNREALISED GAINS (LOSSES) FROM INVESTMENTS IN SECURITIES AND DERIVATIVES

3

72-62 (except 72x i 62x)

Unrealised gains (losses) from investments in financial assets

4

72x-62x

Unrealised gains (losses) from derivatives 5

71-60

Net exchange rate differences from 6

(except 71x i 60x)

investments in securities

Total unrealized gains (losses) from investments in financial instruments (Σ from AOP64 to AOP66)

7 0 0 0 0

Profit or loss

before tax ( AOP62+AOP67)

8 0 0 0 0

Income tax 9

Profit or loss ( AOP68-AOP69) 0

0 0 0 0

Other comprehensive income ( AOP72+AOP73)

1 0 0 0 0

Unrealised gains/losses of financial assets available for sale

2

Gains/losses from cash flow instruments of protection

3

Total comprehensive income ( AOP70+AOP71)

4 0 0 0 0

Reclassified adjustments 5

Form INT


Name of fund :

OIB:

Reporting period :

in HRK

Position AOP Same period previous year

Current period

Cash flow from business activities (Σ from AOP77 to AOP96)

76 0 0

Income from sale of financial assets at fair value through profit and loss account

77

Expenses from sale of financial assets at fair value through profit and loss account

78

Income from sale of financial assets available for sale

79

Expenses from sale of financial assets available for sale

80

Income from dividends 81

Interest income 82

Interest expenses 83

Income from investing in loans and receivables

84

Expenses for placements in loans and receivables

85

Income from investments in financial assets held till maturity

86

Expenses for investments in financial assets held till maturity

87

Income from fund management companies

88

Expenses for fees to fund management companies

89

Income from depository banks 90

Expenses for fees from depository banks

91

Expenses from transaction costs 92

Expenses for other allowed fund expenses

93

Expenses for income tax 94

Other income from business activities 95

Other expenses from business activities 96

Cash flow from financial activities (Σ from AOP98 to AOP102)

97 0 0

Income from share issuing 98

Expenses for buying own shares

99

Paid out dividends 100

Other income from financial activities 101

Other expenses from financial activities 102

Effects of change in foreign exchange rate 103

Net increase (decrease ) of cash and cash equivalents (AOP76+AOP97+ AOP103)

104 0 0

Cash and cash equivalents at the beginning of the period

105

Cash and cash equivalents at the end of the period (AOP104+AOP105)

106 0 0

Form INT

STATEMENT OF CASH FLOWS - Indi rect method

Name of fund :

OIB:

Reporting period :

in HRK

Position AOP


Current period


107

0 0

Profit or loss before tax 108

Unrealised positive and negative exchange rate differences

109

Receivables value adjustment and similar wright offs

110

Interest income 111



Decrease in financial assets 114

Increase (decrease) in financial assets at fair value through profit and loss account

115

Increase (decrease) in financial assets available for sale

116

Interest income 117



Increase (decrease) of other financial assets

120

Increase (decrease) in receivables from sale of securities and other receivables

121

Increase (decrease) in receivables from management companies and depository banks

122

Increase (decrease) in other receivables from business activities

123

Increase (decrease) in liabilities from investments in securities and other liabilities

124

Increase (decrease) in liabilities from investments in placements, deposits and repo businesses

125

Increase (decrease) in liabilities from management company and depository bank

126

Increase (decrease) in other liabilities from business activities

127

Paid income tax 128

Cash flow f rom investment activities (Σ od AOP130 do AOP132)

129

0 0

Income/expenses from issuing/withdrawing shares

130


Increase (decrease) of other financial activities

132

Net increase (decrease ) of cash and cash equivalents (AOP107+ AOP129)

133

0 0


134


135

0 0

Form IPK

STATEMENT OF CHANGES IN EQUITY

Name of fund :

OIB:

Reporting period :

in HRK

Position OP

31 Dec previous year

Increase Decrease For reporting date in current period

Subscribed initial capital 36

0

Premium for emitted shares 37

0

Own shares 38

0

Reserves 39

0

Revaluation of financial assets available for sale

40 0

Revaluation reserves for instruments of protection

41 0

Retained earnings or accumulated loss 42

0

Profit or loss in current year 43

0

Dividends 44

0

Total increase (decrease) in capital (Σ from AOP136 to AOP144)

45 0 0 0 0

Change in accounting policy 46

0

Correction of fundamental error 47

0

Total increase (decrease) of retained earnings (AOP146+ AOP147)

48 0 0 0 0

Total capital and reserves (AOP145+ AOP148)

49 0 0 0 0

Annex 5 Reporting period: to

Quarterly financial statement TFI-ZIFN closed-end investment funds with public offering fo r investing in real-estate



Issuers firm:



employees:


Consolidated report: NKD code: Consolidated firms (according to IAFS): Head Offices: MB:

Accounting firm/services: Contact person: (write only name and surname of

person)






Form IFP Statement on the financial position

Name of fund :

OIB:

Name of investment fund management company:

Reporting period :

in HRK

Account Asset position OP


On reporting date of current period

INVESTMENTS IN REAL ESTATE (AOP2+ AOP6+AOP10)

0 0

Tangible ass ets held for rent income (AOP3+ AOP4+AOP5)

0 0

00x Land and forest

00y Buildings

00w Other assets

Tangible assets held for increase in value intended for sale (AOP7+ AOP8+AOP9)

0 0

01x+02x

Land and forest

01y+02y

Buildings

01w+02w

Other assets

Other investments in real estate (AOP11+ AOP12)

0 0 0

03x Investment in real estate companies (equity method) 1

03 (except 03x)

Other assets 2

FINANCIAL ASSETS (Σ from AOP14 to AOP18) 3

0 0

10 Cash and cash equivalents 4

level 3 Financial assets at fair value through profit and loss account 5

level 4 Financial assets available for sale 6

level 8 Loans and receivables 7

level 5 Investments held till maturity 8

OTHER ASSETS (Σ from AOP20 to AOP29) 9

0 0

12x Receivables from sale of tangible assets and real estate companies

0

12y Receivables from rent 1

12 +11 (except

Receivables from sale of financial assets 2

12x+12y)

13 Receivables from dividends, deposits, repo contracts and payment of bonds

3

14 Receivables from given advances 4

15 Receivables from management companies 5

16 Receivables from depository banks 6

18 Receivables from accrued interest and other assets 7

17 Other receivables 8

19 Deferred tax assets 9

Total assets (AOP1+ AOP13+AOP19) 0

0 0

990-994

Off -balance sheet items assets 1

LIABILITIES

2

20y Liabilities from investments in tangible assets and real estate companies

3

20+21+22 (except 20y)

Liabilities from investing in financial assets 4

23 Liabilities from fund management companies 5

24 Liabilities from depository bank 6

25 Liabilities from other allowed fund expenses 7

26 Liabilities from payments to shareholders 8

28 Liabilities from calculated interest 9

27 Other liabilities 0

29 Deferred tax liabilities 1

Total liabilities (Σ from AOP33 to AOP41) 2

0 0

Net fund assets

(AOP30-AOP42) 3 0 0

Number of issued shares

4

Net assets per share (AOP43/AOP44) 5

0 0

CAPITAL

6

90 Subscribed initial capital 7

91 Premium for emitted shares/capital reserves 8

92 Own shares 9

93 Reserves 0

96 Revaluation reserves of financial assets available for sale 1

97 Revaluation reserves for instruments of protection 2

98y Revaluation reserves for investments in real estate companies 3

98x Revaluation reserves for tangible assets 4

95 Retained earnings/loss from previous period 5

94 Profit/loss for current financial year 6

Total capital and reserves (Σ from AOP47 to AOP56) 7

0 0

995-999 Off -balance sheet items

liabilities 8

Addition * 9

Attributed to ordinary equity holders of the parent 0

Attributed to non-controlling interests 1

Form ISD

Report on c omprehensive income

Name of fund :

OIB:

Reporting period :

in HRK

Account group

Position OP


Current period

Cumulative Quarter Cumulative Quarter

INCOME FROM INVESTMENTS 2

73y

Income from sale of tangible assets and real estate companies

3

76 Income from rent 4

73x

Realised gains from sale of financial assets

5

70 Interest income 6

71 (except 71y and 71w)

Positive exchange rate differences

7

74 (except 74y)

Income from dividends and share in profits

8

74y

Share in profits accounted for using the equity method

9

75+77

Other income 0

Total income from investments (Σ from AOP63 to AOP70)

1 0 0 0 0

EXPENSES 2

63y

Expenses from sale of tangible assets and real estate companies

3

63x

Realised losses from sale of financial assets

4

60 (except 60y and 60w)

Negative exchange rate differences

5

61 Expenses from management companies

6

67 Expenses for interest 7

65 Depository bank fee 8

66 Transaction costs 9

68 Value adjustment (depreciation)

0

64 (except 64w)

Decrease in assets 1

64w

Share in losses accounted for using the equity method

2

69 Other allowed fund expenses 3

* Other business expenses 4

Total expenses (Σ from AOP73 to AOP84)

5 0 0 0 0

Net gain (loss )

from investments ( AOP71- AOP85)

6 0 0 0 0

UNREALISED

GAINS/LOSSES FROM INVESTMENTS

7

72w-62w

Unrealized profit (loss) from investments in tangible assets

8

72x-62x

Unrealized gains (losses) from investments in financial instruments

9

72y-62y

Unrealized gains (losses) from derivatives

0

71y+71w-60y-60w

Net exchange rate differences 1

Total unrealized gains (losses) from investments (Σ from AOP88 to AOP91)

2 0 0 0 0

Profit or loss before tax ( AOP86+ AOP92)

3 0 0 0 0

Income tax 4

Profit or loss ( AOP93- AOP94) 5

0 0 0 0

Other comprehensive income (Σ od AOP97 do AOP101)

6 0 0 0 0

Change in revaluation reserves for tangible assets and real estate companies

7

Exchange rate differences on translation of foreign

8

operations.

Unrealised gains/losses from financial assets available for sale

9

Gains/losses from cash flow instruments of protection

00

Share in other comprehensive income from merged companies and participating in joint investments accounted for using the equity method

01

Total comprehensive income ( AOP95+ AOP96)

02 0 0 0 0

Reclassified adjustments 03

Addition *

04

Attributed to ordinary equity holders of the parent

05

Attributed to non -controlling interests 06

Form INT


Name of fund:

OIB:

Reporting period :

in HRK


Current period


107 0 0

Income from sale of tangible assets 108

Expenses from investments in tangible assets

109

Income from sale of real estate companies

110

Expenses from investments in real estate companies

111

Income from sale of financial assets at fair value through profit and loss account

112

Expenses from sale of financial assets at fair value through profit and loss account

113

Income from sale of financial assets available for sale

114

Expenses from buying financial assets available for sale

115


Income from interest 117

Expenses from interest 118

Income from rent 119

Income from investments in loans and receivables

120

Expenses from placements in loans and receivables

121

Income from investments in financial assets held till maturity

122

Expenses from investments in financial assets held till maturity

123

Income from fund management companies

124

Expenses for fund management fees 125

Expenses from depository banks 126

Expenses from depository bank fees 127

Expenses for transaction costs 128

Expenses for other allowed fund expenses

129

Expenses for income tax 130

Other income from business activities 131

Other expenses from business activities 132


133 0 0

Income from share issuing 134

Expenses for buying own shares 135


Other income from financial activities 137

Other expenses from financial activities 138

Effects of foreign exchange rate differences 139

Net increase (decrease ) cash and cash equivalents ( AOP107+ AOP133+AOP139)

140 0 0


141


142 0 0

Form INT

STATEMENT OF CASH FLOWS - Ind irect method

Name of fund:

OIB:

Reporting period :

in HRK


Current p eriod

Cash flow from business activities (Σ od AOP144 do AOP168)

143

0 0

Profit or loss before tax 144

Depreciation 145

Value adjustment for receivables and other assets and similar wright offs without cash flow

146

Undistributed real estate companies and non-controlling interest

147

Income/Expenditure from property sale 148

Interest income 149


Unrealised positive and negative exchange rate differences

151

Increase (decrease) in investment in tangible assets

152

Increase (decrease) in investments in real estate companies

153

Increase (decrease) in investments in financial assets at fair value through profit and loss account

154

Increase (decrease) in investments in other financial assets

155

Increase (decrease) in receivables from sale of tangible assets and real estate companies

156

Increase (decrease) in receivables from rent

157

Increase (decrease) in receivables from sale of financial assets

158

Interest income 159


Income from dividends/share in profits 161

Increase (decrease) in receivables from management companies and depository banks

162

Increase (decrease) in other receivables for business activities

163

Increase (decrease) in receivables from investments in tangible assets and real estate companies

164

Increase (decrease) in receivables from investments in financial assets

165

Increase (decrease) in liabilities for management companies and depository banks

166

Increase (decrease) in other liabilities from business activities

167

Paid income tax 168


169

0 0

Income/expenses from withdrawing shares 170


Increase (decrease) of other financial activities

172

Net increase (decrease ) in cash and cash equivalents (AOP143+ AOP169)

173

0 0


174

Cash and cash equivalents at the end of the period

175

0 0

Form IPK

Statement of changes in equity

Name of fund :

OIB:

Reporting period :

in HRK

Position OP


Increase Decrease For reporting date in current period

Subscribed initial capital 76

0

Premium for emitted shares (capital reserves)

77 0

Own shares 78

0

Reserves 79

0

Revaluation reserves of financial assets available for sale

80 0

Revaluation reserves of instruments of protection

81 0

Revaluation reserves of investments in real estate companies

82 0

Revaluation reserves of tangible assets

83 0

Retained earnings or accumulated loss

84 0

Profit or loss of the current year 85

0

Dividends 86

0

Exchange rate differences from net investments in foreign companies

87 0

Total increase (decrease) in capital (Σ from AOP176 to AOP187)

88 0 0 0 0

Changes in accounting policies 89

0

Correction of fundamental errors 90

0

Total increase (decrease) of retained earnings ( AOP189+ AOP190)

91 0 0 0 0

Total capital and reserves ( AOP188+ AOP191)

92 0 0 0 0