HNB prescribes new supervisory reports for banks aligned with EBA guidelines

The Croatian National Bank (HNB) has published a new Decision on Reports for the Purpose of Supervision of Credit Institutions, which prescribes the content, structure, and submission deadlines for supervisory reports of all banks and credit institutions in Croatia. The Decision was adopted on September 1, 2026, by the Governor dr. sc. Ante Žigman, and was published in the Official Gazette (Narodne novine) No. 100 of September 9, 2026 (item 1207). The Decision enters into force on September 30, 2026, at which time the previous Decision on Reports for the Purpose of Supervision of Credit Institutions (NN No. 146/2021, 108/2022, 27/2023, 76/2024, and 119/2025) shall cease to be valid.

The Decision is based on the Credit Institutions Act (NN No. 22/2026), specifically Article 83 paragraph 5, Article 182 paragraph 9 items 6 and 7, Article 200 paragraph 4, Article 212 paragraph 3, and Article 217 paragraph 2, as well as the Act on the Croatian National Bank (NN No. 75/2008, 54/2013, and 47/2020). It transposes Directive 2013/36/EU into Croatian legislation, and its provisions are aligned with the guidelines of the European Banking Authority (EBA) — EBA/GL/2019/05, EBA/GL/2022/06, and EBA/GL/2022/08 — as well as with Commission Implementing Regulations (EU) 2024/3117, 2016/2070, and 2021/453 and Regulation (EU) No 575/2013.

Obligors and Types of Reports

The Decision applies to credit institutions with their registered office in the Republic of Croatia that have received authorization to operate, to branches of credit institutions from third countries, and, in an appropriate manner, to financial holding companies and mixed financial holding companies. For supervision purposes, the HNB collects national reports:

• RS4 – report on credit risk exposure by risk groups
• PD33 – report on shareholders with three percent or more of shares and related persons
• POKI4 – report on exposures to persons in a special relationship
• PROP1 and PROPK – reports on sold loans
• UKT5 – report on investments in company capital
• MIKI4 and PIKI2 – reports on tangible and acquired assets
• ID5 and IDZ2 – reports on exposures to debtors and providers of protection

In addition to national reports, the Decision regulates integral reports — the report on the composition of the group of credit institutions in Croatia (S1) and the report on net short positions (IKP) — as well as reports on funding plans and employee receipts.

Submission Deadlines

Credit institutions are obliged to submit monthly and quarterly unconsolidated interim reports no later than 42 calendar days after the reference date, with the status as of the last day of the month or as of March 31, June 30, September 30, and December 31. Consolidated interim reports for the group are submitted once a year as of June 30, and audited reports according to the deadlines set out in Article 218 of the Credit Institutions Act. If the deadline falls on a Saturday, Sunday, public holiday, or non-working day, it is moved to the first following working day.

Transitional Provisions

Transitional provisions stipulate that the final POKI3 and DNP1 reports are to be submitted for the reference date of August 31, 2026, no later than October 12, 2026, while the first POKI4 report is to be submitted for the reference date of September 30, 2026. The first reports on employee benefits (R 07.00 and R 04.00) are to be submitted for benefits realized in 2026, for the reference date of December 31, 2026.

The new Decision consolidates and simplifies supervisory reporting, thereby ensuring a uniform and harmonized data submission framework for all banks in Croatia in accordance with European Union rules, and providing the HNB with a reliable basis for the supervision of credit institution operations.

Decision on reports for the purposes of supervision of credit institutions, Narodne novine No. 100, Zagreb, September 9, 2026, item 1207. O.br: 361-091/09-26/AŽ, Zagreb, September 1, 2026, governor dr. sc. Ante Žigman, signed.