HNB prescribes bank supervisory reports aligned with EBA guidelines

The Governor of the Croatian National Bank, dr. sc. Ante Žigman, has issued a new Decision on Reports for the Purpose of Supervision of Credit Institutions, published in Narodne novine No. 100/2026 on September 9, 2026. The Decision, designated as number 1207, enters into force on September 30, 2026, and prescribes the content of the reports that credit institutions submit to the central bank for the purpose of supervising their operations.

The Decision is adopted based on 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 of the Credit Institutions Act (“Narodne novine”, No. 22/2026), as well as Article 43 paragraph 2 item 10 and Article 86 paragraph 3 of the Act on the Croatian National Bank. The document was signed in Zagreb on September 1, 2026, under number O.br: 361-091/09-26/AŽ.

Alignment with the European Framework

The new decision aligns the content of the reports with European Union regulations and the guidelines of European supervisory bodies. Specifically, the decision regulates:

• the content of reports from the European Banking Authority Guidelines (EBA/GL/2019/05) of December 9, 2019, on harmonized definitions and templates for credit institution funding plans;
• the content of financial information reports from Article 11 of the Commission Implementing Regulation (EU) 2024/3117 of November 29, 2024, laying down implementing technical standards for the application of Regulation (EU) No 575/2013;
• reports on funding plans, employee remuneration, and IT solutions for the submission of reports in accordance with EU regulations.

Reporting Obligations and Deadlines

Credit institutions are obliged to submit monthly unconsolidated interim reports to the Croatian National Bank as of the last day of the month, no later than 42 calendar days after the reference date. Quarterly unconsolidated interim reports are submitted four times a year, as of March 31, June 30, September 30, and December 31, also within 42 days. Parent credit institutions submit consolidated interim reports for their group once a year, and audited reports within the deadlines specified in Article 218 of the Credit Institutions Act.

Reports are submitted electronically via a special web application of the Croatian National Bank, and data for the preparation of reports are submitted in accordance with the Decision on Statistical and Supervisory Reporting. For reports submitted in accordance with EU regulations, the XBRL-CSV format is applied, along with the LEI (Legal Entity Identifier).

Transitional Provisions

The decision also provides for transitional deadlines for certain reports. The final Report on exposures to persons in a special relationship (POKI3) and the Report on overdue uncollected receivables (DNP1) shall be submitted for the reference date of August 31, 2026, no later than October 12, 2026. The first Report on exposures to persons in a special relationship (POKI4) shall be submitted for the reference date of September 30, 2026, and the first reports on employee benefits for benefits earned in 2026 shall be submitted for the reference date of December 31, 2026.

Upon the date of entry into force of this decision, the previous Decision on reports for the purposes of supervision of credit institutions (»Narodne novine«, No. 146/2021, 108/2022, 27/2023, 76/2024, and 119/2025) shall cease to be valid.

The new decision is crucial for the banking sector as it aligns domestic reporting obligations with the single European supervisory reporting framework, thereby strengthening transparency and financial stability. For credit institutions, this means the adaptation of IT systems and data submission procedures, with clearly defined deadlines and technical requirements.

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