Bank of Slovenia revokes decision on non-performing exposure disclosure

The Governing Board of the Bank of Slovenia has revoked its decision on the application of the guidelines on the disclosure of non-performing and restructured exposures, published in the Official Gazette of the Republic of Slovenia (Uradni list RS) No. 1426/2026 of 15 September 2026. The decision, adopted in Ljubljana on 3 September 2026, takes effect fifteen days after its publication in the gazette.

The revocation, issued under reference 2026-01-2086, was signed by Primož Dolenc, President of the Governing Board of the Bank of Slovenia, and carries the file number 030/2026.

What is being revoked

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), which had transposed the European Banking Authority’s guidelines on how banks should disclose information on non-performing and restructured exposures.

With the repeal, banks supervised by the Bank of Slovenia are no longer bound by that national implementing decision, easing the regulatory reporting burden tied to bad loans.

Legal basis and entry into force

The new decision is grounded in two legal instruments:

• the third paragraph of Article 13 of the Banking Act (ZBan-4, Uradni list RS, No. 15/26); and
• the first paragraph of Article 31 of the Bank of Slovenia Act (Uradni list RS, No. 72/06 – consolidated text, 59/11, 55/17 and 15/26 – ZBan-4).

Under Article 2 of the new decision, it enters into force on the fifteenth day after its publication in the Official Gazette of the Republic of Slovenia.

Regulatory simplification for banks

The revocation is part of a broader simplification of the supervisory framework. In the same gazette edition, the Bank of Slovenia separately adopted a decision applying the amended EBA guidelines on the definition of default (EBA/GL/2026/05), which updates the earlier EBA/GL/2016/07 guidelines under Article 178 of Regulation (EU) No. 575/2013.

By removing the standalone disclosure decision for non-performing and restructured exposures, the central bank aligns national reporting requirements with the evolving European framework, reducing duplication for credit institutions, savings banks and credit unions under its supervision.

For readers, the change means Slovenian banks face a lighter and more coherent set of disclosure obligations on problem loans, while the Bank of Slovenia retains its supervisory powers under the Banking Act and Regulation (EU) No. 575/2013.

Source: Uradni list Republike Slovenije (Official Gazette of the Republic of Slovenia), No. 1426/2026, 15 September 2026, Section I, p. 1 (official reference: 2026-01-2086).