HNB issues a new decision on bank supervision reports

The Croatian National Bank has adopted a new Decision on Reports for the Purpose of Supervision of Credit Institutions, published in Official Gazette No. 100 of September 9, 2026, under number 1207. The Decision was signed by Governor dr. sc. Ante Žigman in Zagreb on September 1, 2026, and enters into force on September 30, 2026.

The Decision directly binds all credit institutions headquartered in the Republic of Croatia that have received authorization to operate, branches of credit institutions from third countries, as well as financial holdings and mixed financial holdings. It prescribes the content of the reports and data that banks submit to the Croatian National Bank for the purpose of supervising their operations.

Legal Basis and Compliance with EU Regulations

The Decision is adopted based on Article 83 paragraph 5, Article 182 paragraph 9 point 6, Article 200 paragraph 4, Article 212 paragraph 3, and Article 217 paragraph 2 of the Credit Institutions Act (“Official Gazette”, No. 22/2026), as well as Article 43 paragraph 2 point 10 and Article 86 paragraph 3 of the Croatian National Bank Act (“Official Gazette”, No. 75/2008, 54/2013, and 47/2020).

Through this Decision, Directive 2013/36/EU is transposed into Croatian legislation, and the provisions are aligned with the following acts of the European Banking Authority (EBA) and the European Commission:

Guidelines EBA/GL/2019/05 on harmonised definitions and templates for the funding plans of credit institutions,
Guidelines EBA/GL/2022/06 on the procedures for determining benchmark values regarding remuneration practices,
Guidelines EBA/GL/2022/08 on the implementation of data collection on high-earning employees,
Commission Implementing Regulation (EU) 2024/3117 on financial information,
Commission Implementing Regulation (EU) 2016/2070 and Commission Implementing Regulation (EU) 2021/453 on IT solutions for reporting.

Types of Reports and Submission Deadlines

For supervision purposes, the Croatian National Bank collects national reports, including the report on credit risk exposure by risk groups (RS4), the report on shareholders with three percent or more of shares (PD33), the report on exposures to persons in a special relationship (POKI4), the report on sold loans (PROP1), the report on investments in company capital (UKT5), the report on tangible assets (MIKI4), and the report on the composition of the group of credit institutions (S1).

Submission deadlines are prescribed according to the type of report:

monthly unconsolidated provisional reports are submitted no later than 42 calendar days after the reference date,
quarterly reports are submitted four times a year, with the status as of March 31, June 30, September 30, and December 31,
reports on funding plans are submitted once a year, no later than March 15 of the current year,
reports on employee remuneration are submitted no later than June 10 of the current year.

Transitional Provisions and Termination of Validity

On the date this Decision enters into force, the previous Decision on Reports for the Purpose of Supervision of Credit Institutions (»Narodne novine«, No. 146/2021, 108/2022, 27/2023, 76/2024, and 119/2025) shall cease to be valid. Credit institutions are obliged to submit the final POKI3 and DNP1 reports for the reference date of August 31, 2026, no later than October 12, 2026, while the first reports on employee earnings (R 07.00 and R 04.00) are to be submitted for earnings realized in 2026.

The Decision was published under the reference O.br: 361-091/09-26/AŽ, and for all banks in Croatia, it represents a key regulatory change in the method of business reporting, aligned with the single supervisory reporting framework in the European Union.

Source: Decision on Reports for the Purpose of Supervision of Credit Institutions, number 1207, »Narodne novine« No. 100, September 9, 2026, O.br: 361-091/09-26/AŽ, Zagreb, September 1, 2026, governor dr. sc. Ante Žigman, signed.