Banka Slovenije adopts EBA guidelines on definition of default

The Governing Board (Svet Banke Slovenije) has adopted a decision introducing the use of the amended European Banking Authority guidelines on the definition of default, published in the Official Gazette of the Republic of Slovenia (Uradni list RS, No. 1427/2026, of 15 September 2026). The decision, signed by Primož Dolenc, president of the Governing Board, in Ljubljana on 3 September 2026, applies from 19 October 2026.

The measure transposes the amended guidelines EBA/GL/2026/05 on the application of the definition of default under Article 178 of Regulation (EU) No 575/2013 (the CRR). It replaces the earlier framework set out in the guidelines EBA/GL/2016/07, which the Bank of Slovenia had already applied through decisions published in Uradni list RS No. 75/17 (22 December 2017) and amended in No. 81/18 (14 December 2018).

Legal basis and scope

The decision rests on 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. The EBA published the original guidelines on 18 January 2017 and the amended version on 7 May 2026, corrected by a corrigendum published on 17 July 2026.

The guidelines are addressed to two categories of addressees:

• financial institutions as defined in point 1 of Article 4 of Regulation (EU) No 1093/2010;
• competent authorities as defined in point 2(i) of Article 4 of the same regulation.

Who must comply

The decision makes the amended guidelines binding on all supervised entities for which the Bank of Slovenia is the competent authority under ZBan-4 and Regulation (EU) No 1024/2013 (the SSM Regulation):

• banks (banke);
• savings banks (hranilnice);
• credit companies (kreditne družbe).

The Bank of Slovenia itself must also fully apply the guidelines in the part concerning the exercise of its supervisory tasks and powers under ZBan-4 and the CRR. Banks are required to comply in full with the provisions addressed to them, and the decision extends to all future amendments of EBA/GL/2016/07 unless the Bank of Slovenia decides otherwise for a specific change.

Entry into force

The decision enters into force fifteen days after its publication in the Official Gazette and begins to apply on 19 October 2026. It carries the reference EDA 2026-5023912000-0034 and internal number Št. 031/2026.

For Slovenian lenders, the harmonised definition of default is central to how non-performing exposures are classified and reported, feeding directly into capital requirements and provisioning. Aligning with the updated EBA guidance ensures that banks, savings banks and credit companies across the country apply a single, consistent standard for identifying default, which in turn supports comparable supervision and financial stability across the single market.

Source: Uradni list Republike Slovenije, No. 1427/2026, 15 September 2026, section I, p. 1 (official reference: EDA 2026-5023912000-0034).