Bank of Slovenia repeals decision on non-performing exposure disclosure

The Governing Board of Bank of Slovenia has repealed the decision applying the guidelines on the disclosure of non-performing and restructured exposures, in a measure published in Uradni list Republike Slovenije No. 1426/2026 of 15 September 2026. The repeal, adopted in Ljubljana on 3 September 2026, removes a regulatory reporting obligation that had been imposed on Slovenian banks since 2022.

The decision was issued on the basis of the third paragraph of Article 13 of the Banking Act (ZBan-4) and the first paragraph of Article 31 of the Bank of Slovenia Act, and was signed by Primož Dolenc, President of the Governing Board of Bank of Slovenia.

What is being repealed

The act repeals the Decision on the application of the Guidelines on the disclosure of non-performing and restructured exposures (Uradni list RS No. 146/22). That earlier decision had transposed into Slovenian supervisory practice the European Banking Authority (EBA) guidelines on how banks should disclose information on non-performing and restructured exposures.

• The repealed decision is voided in its entirety (Article 1, “cessation of validity”).
• The new decision enters into force fifteen days after its publication in the Official Gazette (Article 2).
• The measure is registered under reference EDA 2026-5023912000-0033.

Legal basis and scope

The repeal rests on the supervisory powers granted to Bank of Slovenia under the new Banking Act (ZBan-4), published in Uradni list RS No. 15/26, together with the Bank of Slovenia Act. By withdrawing the 2022 decision, the central bank aligns the national disclosure framework with the current EU regulatory landscape, in which the reporting of non-performing and restructured exposures is already governed directly by the Capital Requirements Regulation (Regulation (EU) No. 575/2013) and the associated FINREP reporting templates.

The decision is a short, two-article instrument with no transitional provisions, indicating that the removal of the disclosure obligation is immediate once the fifteen-day entry-into-force period has elapsed.

Impact on banks

For Slovenian banks, the repeal simplifies the regulatory reporting burden by removing a national-level disclosure requirement that duplicated information already captured through EU-level reporting channels. Institutions that had been required to apply the 2022 guidelines on non-performing and restructured exposures will no longer need to maintain that separate disclosure stream.

The measure is part of a broader effort by Bank of Slovenia to streamline supervisory reporting. In the same edition of the Official Gazette, the central bank also issued a decision applying the amended EBA guidelines on the definition of default under Article 178 of Regulation (EU) No. 575/2013 (Uradni list RS No. 1427/2026), which enters into application on 19 October 2026.

For readers and market participants, the repeal means a lighter compliance load for banks and a clearer, more consolidated reporting framework for non-performing exposures, while the underlying prudential safeguards set out in EU law remain in force.

Source: Uradni list Republike Slovenije, No. 1426/2026, 15 September 2026, Section I (official reference: EDA 2026-5023912000-0033).