HNB is introducing new statistical and supervisory reporting for banks starting September 30

The Governor of the Croatian National Bank, dr. sc. Ante Žigman, has issued the Decision on Statistical and Supervisory Reporting, published in the Official Gazette (Narodne novine) No. 104/2026 of September 17, 2026, on page 1251. The Decision enters into force on September 30, 2026, and obliges the entire banking sector to use new forms and deadlines for submitting data to the CNB. It was adopted in Zagreb on September 7, 2026, under the official reference O.br: 360-091/09-26/AŽ.

The legal basis for the Decision is Article 182, paragraph 9, items 6 and 7, Article 212, paragraph 3, and Article 217, paragraph 2 of the Credit Institutions Act (NN 22/2026), as well as Article 43, paragraph 2, item 10, and Article 86, paragraph 3 of the Act on the Croatian National Bank (NN 75/2008, 54/2013, 47/2020). The Decision prescribes the content of reports for statistical purposes – for monitoring monetary movements and preparing macroeconomic monetary statistics of monetary financial institutions – and for supervisory purposes, as well as the types of reports, reporting periods, and submission deadlines. The content of the reports and the method of their technical preparation and submission are regulated by the Instruction for Statistical and Supervisory Reporting, which is an integral part of the Decision.

Upon the entry into force of the new Decision, the Decision on Statistical and Supervisory Reporting (NN 85/2018, 47/2019, 14/2020, 53/2020, 122/2020, 53/2021, 142/2021, 108/2022, 27/2023, 90/2023, 4/2026) shall cease to be valid. The new Decision directly follows the Decision on Reports for the Purpose of Supervision of Credit Institutions (NN 100/2026), which explicitly defines the data submitted according to the Decision on Statistical and Supervisory Reporting as the data basis for compiling supervisory reports.

Obligors: banks, branches of foreign banks, and HBOR

The provisions of the Decision apply to:

• credit institutions with headquarters in the Republic of Croatia that have received authorization to operate,
• a branch of a credit institution with headquarters in another member state,
• a branch of a credit institution from a third country whose establishment was approved by the CNB,
• the Croatian Bank for Reconstruction and Development (HBOR).

Credit institutions are obliged to submit all reports from the Decision, while branches of foreign banks and HBOR submit only reports collected for statistical purposes and exclusively on a non-consolidated basis. The reporting obligations do not affect the method of accounting for the business events of the obligors.

Fifteen types of reports and submission deadlines

The Decision establishes 15 types of reports: Balance Sheet and Off-Balance Sheet Items, Balance Sheet and Off-Balance Sheet Items by Remaining Maturity, Balance Sheet Items for Natural Person Counterparties (Residents), Balance Sheet Items for Non-Resident Counterparties, Overdue Uncollected Receivables, Protection Instruments and Fiduciary Shareholders, Interest Rates, Tangible Assets and Acquired Assets, Possibility of Interest Rate Change, Other Information, List of Persons, Sale of Loans, Changes in Status (from AA), Profit and Loss Account, and Investments in the Capital of Other Legal Entities.

The submission deadlines are as follows:

• ten-day reports – within five working days after each reporting date,
• short-term monthly reports – within six working days after the end of the month,
• long-term monthly reports – within 42 calendar days,
• interest rate report – within ten working days,
• loan sale report – within twelve working days,
• quarterly reports – within 42 calendar days after the end of the quarter,
• unconsolidated and consolidated audited reports – within the period specified in Article 218 of the Credit Institutions Act,
• consolidated unaudited reports – within 42 calendar days after the reporting date.

If the deadline falls on a Saturday, Sunday, holiday, or non-working day, it is moved to the first following working day.

Ten-day report only upon written request from the HNB

The ten-day report, which is otherwise prepared with the status on the tenth and twentieth day of the month, is submitted by obligors exclusively upon the written request of the Croatian National Bank. The HNB sends this request electronically at least six working days before the first reporting date covered by the request, and obligors then submit reports for the entire period covered by the request.

Additionally, the HNB, based on the submitted data, prepares compiled reports of credit institutions and delivers them to the institution – preliminary reports before the submission deadline, and final reports after the expiration of that deadline. An obligor is considered to have submitted the report on time if it was received by the HNB on time and if the data satisfied the controls prescribed by the Instruction.

What this means for the banking sector

The new Decision of September 30, 2026, changes the entire framework of regular reporting by banks to the central bank, from ten-day to annual audited reports, at a time when supervisory reporting is also based on it according to the Decision on Reports for the Purpose of Supervision of Credit Institutions (NN 100/2026). For credit institutions, branches of foreign banks, and HBOR, this means aligning internal reporting systems and data controls with the new forms and deadlines within less than two weeks from publication.

»This Decision shall be published in »Narodne novine« and shall enter into force on September 30, 2026.«

Ref. no: 360-091/09-26/AŽ, Zagreb, September 7, 2026. – Governor dr. sc. Ante Žigman, acting.

Source: Narodne novine no. 104/2026 of September 17, 2026, Decision on statistical and supervisory reporting.