{"name":"Line4 regulatory submissions library","licence":"Line4's own text, and the way Line4 has collected and arranged these records, are licensed under CC BY 4.0. The facts themselves (names, codes, dates, frequencies, formats) belong to no one. The regulators' document titles, template names, quoted terms and documents belong to the regulators and are not covered by this licence: see each regulator's reuse terms. Not affiliated with or endorsed by any regulator.","license_url":"https://creativecommons.org/licenses/by/4.0/","credit":"Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai","last_checked":"2026-11-13","url":"https://www.line4.ai/regulatory-returns","regulators":[{"id":"hnb","last_checked":"2026-11-13","regulator":{"name":"Hrvatska narodna banka (Croatian National Bank)","short_name":"HNB","country":"Croatia","country_code":"HR","region":"Europe","website":"https://www.hnb.hr/en/home","what_it_does":"HNB is Croatia's central bank and, since 2023, part of the Eurosystem. Alongside monetary policy, it issues and withdraws authorisations for, and supervises, credit institutions (banks, savings banks and housing savings banks), credit unions, payment service providers and electronic money issuers, and it oversees payment systems and the issuance of electronic money. It collects periodic reports from the firms it supervises to carry out that supervision. HNB is the competent authority for less significant institutions under the Single Supervisory Mechanism; the European Central Bank directly supervises Croatia's significant institutions. In its own English-language pages HNB also uses the short form \"CNB\"; this file uses \"HNB\" throughout to avoid confusion with the Czech National Bank.","source":"https://www.hnb.hr/en/about-us/functions-and-structure/role"},"scope":{"text":"37 returns, of which 18 national (HNB's own; group names end \"(national)\") and 19 EU-harmonised (group names end \"(EU, EBA)\" or \"(EU, ECB)\"; 1 of them, third-country branch reporting, is upcoming; 3 of the national returns are now discontinued, kept for the record with a status_note). Anchor lists: (1) HNB's \"Prudential reporting\" page, which links the two national Decisions on credit institutions' supervisory and statistical reporting and the three EU implementing technical standards HNB names as governing its IT-solutions; (2) the current \"Decision on supervisory reports of credit institutions\" (OG 100/2026, in force from 30 September 2026), whose own Article 4 and Article 8 list every national report and funding-plan template by code, and whose Articles 12 to 20 name the EU-harmonised reports it adds Croatian filing detail to, including (Article 20) every report under Commission Implementing Regulations (EU) 2024/3117, 2016/2070 and 2021/453; (3) the \"Structure of national supervisory reports\" workbook linked from that Decision, one sheet per national report form; (4) HNB's \"Basics and objectives\" and \"Role\" pages, which state that HNB supervises credit institutions (banks, savings banks and housing savings banks), credit unions, payment service providers and electronic money issuers; and, for credit unions and payment institutions, (5) the \"Decision on financial reports of credit unions\", the \"Decision on the structure and content of annual financial reports of credit unions\" and the \"Decision on own funds of payment institutions\", found via web search for their addresses on hnb.hr (HNB's own listing pages for these three Decisions were not located among the pages browsed) and read in Croatian (no English version exists). Covered, in order of depth: credit institutions (banks, savings banks and housing savings banks) in full, for both their national reports and the EU-harmonised reports HNB's own pages and Decision name; credit unions, for their quarterly supervisory financial reports and statutory annual financial statements; and payment institutions, for their regulatory capital reports. Left out: electronic money institutions, for which no HNB reporting Decision was found among the pages and searches used here (only the Decision on own funds of payment institutions was found, and its own scope excludes certain limited-licence payment institutions - see gaps); HNB's statistical reporting (the \"Information for reporting entities\" hub's own description names securities, monetary, external, payment-services and cash statistics, which Article 1(1) of the Decision on statistical and supervisory reporting itself separates from supervisory purposes); the resolution, financial-stability and AML/CFT reporting HNB's \"Core functions\" pages describe under separate headings from \"Supervision\"; and insurers, investment firms, fund managers and pension funds, which HNB's own \"Role\" and \"Basics and objectives\" pages do not list among the entities HNB supervises.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"submission_systems":[],"licence":{"name":"Hrvatska narodna banka (Croatian National Bank): Terms of use, 'Web site related copyright' (published 31 May 2015)","quote":"The Croatian National Bank holds the copyright to www.hnb.hr and the contents of that site, except in cases where it is explicitly stated otherwise. The Croatian National Bank permits copying material from its web site under the condition that the CNB is stated as the source. The reproduction of banknotes is, however, subject to special rules. It is not permitted to amend the contents of the material. The Croatian National Bank grants permission to create links to www.hnb.hr. The links have to lead directly to the CNB's web address and may not be used for any kind of advertising. [The Croatian version, https://www.hnb.hr/uvjeti-koristenja, says the same.]","url":"https://www.hnb.hr/en/terms-of-use","checked":"2026-11-13","redistribution":"allowed with conditions","conditions":"State the Croatian National Bank as the source. Do not amend the material. Links must lead directly to the bank's web address and must not be used for any kind of advertising.","decision":"mirror","decision_reason":"The Croatian National Bank permits copying material from its website with the bank stated as the source and the material unchanged. So copies of its own reporting documents are kept, unchanged, with that credit. Legal texts and other bodies' material are not copied.","required_notice":"Source: Hrvatska narodna banka (Croatian National Bank), https://www.hnb.hr. Documents copied here are unchanged. The plain-English summaries are Line4's own; the Croatian National Bank does not endorse this library."},"public_filed_data":[{"name":"Indicators of credit institution operations - per institution (SV1, SV3-SV8)","level":"firm-level","description":"Quarterly and half-yearly tables published by HNB, named by credit institution: SV1 (data on operations, preliminary and unaudited), SV3 (loan quality), SV4 (geographic distribution of loans), SV5 (sold claims), SV6 (selected profit-or-loss items), SV7 (own funds and risk exposure) and SV8 (financial statements, as at mid-year and year-end). The link to returns is by subject only: the tables cover credit risk and loan quality (RS4), own funds and risk exposure (COREP own funds) and financial statements (FINREP); HNB does not say which report each figure comes from.","url":"https://www.hnb.hr/en/statistics/statistical-data/financial-sector/other-monetary-financial-institutions/credit-institutions/supervisory-indicators/indicators-of-credit-institution-operations","format":"Excel tables published per period","returns":["rs4","eu-finrep","eu-corep-of"],"reuse":"HNB's general terms of use apply (see the licence block): copying is permitted with HNB stated as the source, unchanged.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},{"name":"Indicators of credit institution operations - aggregate (SV2)","level":"aggregate","description":"Quarterly table of selected indicators of the structure, concentration and performance of credit institutions, for the sector as a whole. The link to returns is by subject only: the tables cover credit risk and loan quality (RS4), own funds and risk exposure (COREP own funds) and financial statements (FINREP); HNB does not say which report each figure comes from.","url":"https://www.hnb.hr/en/statistics/statistical-data/financial-sector/other-monetary-financial-institutions/credit-institutions/supervisory-indicators/indicators-of-credit-institution-operations","format":"Excel table published per period","returns":["rs4","eu-finrep","eu-corep-of"],"reuse":"HNB's general terms of use apply (see the licence block): copying is permitted with HNB stated as the source, unchanged.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"}],"gaps":["HNB's \"Prudential reporting\" page (statistics/information-for-reporting-entities/prudential-reporting, last modified 16 December 2022) links the OLD \"Decision on supervisory reports of credit institutions\" page (decision-on-supervisory-reports-of-credit-institutions-1) and Commission Implementing Regulation (EU) 2021/451, both of which the current Decision (OG 100/2026, in force from 30 September 2026) and Commission Implementing Regulation (EU) 2024/3117 have replaced. This is a real contradiction between two of HNB's own pages, not a reading error; this file is built on the current Decision and Regulation.","The Instructions for preparing and delivering supervisory reports, and the Instructions for statistical and supervisory reporting, are both described by their parent Decisions as integral parts of those Decisions, but HNB's English translations of the Decisions explicitly state the Instructions are not translated \"as they only contain technical instructions\". No separate English or Croatian copy of either Instructions document was found as a distinct downloadable file on the pages checked, so the exact file format and the full, numbered set of validation rules (\"controls\") for the national compiled and integral reports (RS4, PD33, POKI4, PROP1, PROPK, UKT5, MIKI4, PIKI2, ID5, IDZ2, S1, IKP) are not stated in this file beyond what the Decisions themselves say.","The \"Structure of national supervisory reports\" and \"Structure and content of supervisory reports\" workbooks both contain a hidden worksheet named \"POVI rules\" with no visible cell content, formulas or defined names in either file checked. No rules could be read from it.","The \"Tehnički prilozi COFI v4.1\" zip (linked from the superseded Decision's page) contains a file named \"h-tagirani-cofi-izvjestaji-esg-v4.1.xlsx\" (tagged COFI reports ESG v4.1), suggesting credit institutions file EBA ESG risk data through the same COFI delivery system. No HNB page describing an ESG return separately was found, so no eu-esg return is recorded in this file. The nested zip of example XML/XSD files inside this annex was not opened.","No HNB page or Decision was found describing a reporting requirement, separate from the Decision on statistical and supervisory reporting's own payment-statistics items, specific to electronic money institutions; one search for HNB's reporting pages for payment and e-money institutions found only a register of licensed providers and payment-statistics collection pages, which Article 1(1) of the Decision on statistical and supervisory reporting treats as statistical rather than supervisory.","HNB's own HTML listing page for the \"Decision on financial reports of credit unions\", the \"Decision on the structure and content of annual financial reports of credit unions\" and the \"Decision on own funds of payment institutions\" (consolidated version, OG 126/2019 and 148/2022) was not located among the pages browsed in core-functions/supervision/regulations (which lists 207 regulations across many pages, not all paged through) or elsewhere; these three PDFs were found on hnb.hr through a web search for their addresses and read on hnb.hr. HNB's own page for the payment-institution Decision (found separately) in fact links only the original, non-consolidated OG 126/2019 text; the consolidated text used in this file came from the separately found direct link.","The deadline for unconsolidated and consolidated audited reports (RS4, POKI4, UKT5, MIKI4, PIKI2, ID5, IDZ2) is set by reference to Article 218 of the Credit Institutions Act (OG 22/2026); that Act's own number of days was not read in this file (only HNB's regulations-hub landing page for the Act was opened, not the Act's full text), so the deadline is recorded as the Article reference only, as the Decision itself states it.","The deadline for the payment institution regulatory capital reports is set by reference to Article 106(2) of the Payment System Act (OG 66/2018 and amendments); that Act's own number of days for delivering audited annual financial statements was not read in this file.","No page stating the current number of credit unions or payment institutions operating in Croatia was read in this session, so the size of these two supervised populations is not given in this file.","Articles 7(1)-(3) and 9(1)-(3) of the current Decision apply the funding-plan reporting duty by reference to whether a credit institution is a \"small and non-complex institution\" under Article 4(1)(145) of Regulation (EU) 575/2013; that CRR definition itself was not read in this session (EUR-Lex pages are not requested per the task rules), so this file states the test by name only, without repeating its numeric thresholds.","Article 20 of HNB's Decision applies its delivery rules to every report under Commission Implementing Regulations (EU) 2024/3117, 2016/2070 and 2021/453. This file lists the EU returns under those acts that match the library's EBA entries. G-SII indicators (eba/gsii) are left out because no HNB page names a Croatian G-SII, and the IFRS 18 module (eba/ifrs18) is left out until the amending standards apply."],"sources":[{"title":"Prudential reporting","url":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026)","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"},{"title":"Structure of national supervisory reports","url":"https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"},{"title":"Decision on supervisory reports of credit institutions (superseded, OG 146/2021 and amendments)","url":"https://www.hnb.hr/en/-/decision-on-supervisory-reports-of-credit-institutions-1"},{"title":"Decision on statistical and supervisory reporting (OG 104/2026)","url":"https://www.hnb.hr/en/-/odluka-o-statistickom-i-supervizijskom-izvjescivanju"},{"title":"Regulations (credit institutions)","url":"https://www.hnb.hr/en/core-functions/supervision/regulations"},{"title":"Basics and objectives","url":"https://www.hnb.hr/en/core-functions/supervision/basics-and-objectives"},{"title":"Role","url":"https://www.hnb.hr/en/about-us/functions-and-structure/role"},{"title":"Information on the banking system","url":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},{"title":"Indicators of credit institution operations","url":"https://www.hnb.hr/en/statistics/statistical-data/financial-sector/other-monetary-financial-institutions/credit-institutions/supervisory-indicators/indicators-of-credit-institution-operations"},{"title":"Decision on financial reports of credit unions","url":"https://www.hnb.hr/documents/20182/674139/h-odluka-financijskim-izvjestajima-kreditnih-unija_npt.pdf/96d8cbec-ee1a-1e10-ff38-174993fcc320"},{"title":"Decision on the structure and content of annual financial reports of credit unions","url":"https://www.hnb.hr/documents/20182/674139/h-odluka-struktura-sadrzaj-godisnjih-fin.izvjestaja-ku_npt.pdf/c1c05aa6-6d21-4463-9a3a-31fdfae7ee58"},{"title":"Decision on own funds of payment institutions","url":"https://www.hnb.hr/en/-/odluka-o-regulatornom-kapitalu-institucija-za-platni-promet"},{"title":"Terms of use","url":"https://www.hnb.hr/en/terms-of-use"}],"returns":[{"id":"rs4","code":"RS4","name":"Report on credit risk exposure by risk categories","group":"Credit institutions (national)","status":"in force","purpose":{"text":"A national report on a credit institution's credit risk exposure broken down by risk category, collected by HNB for prudential supervision alongside the EU-harmonised reports. It is listed as item 1 of the national supervisory reports in Article 4(1) of the Decision.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"who_files":{"text":"Applies to credit institutions with their registered office in Croatia and authorised under the Credit Institutions Act, to branches of third-country credit institutions authorised by HNB, and (mutatis mutandis) to financial holding companies or mixed financial holding companies approved under the Credit Institutions Act (Article 3 of the Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"Monthly, as an unconsolidated preliminary (NP) report, with the balance as at the last day of the month (Article 4(2)(3) and Article 5(1)); also delivered as an unconsolidated audited (NR) report once a year, with the balance as at 31 December after the statutory audit (Article 4(2)(6) and Article 5(4)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Monthly NP report: within 42 calendar days of the reference date (Article 5(1)). Annual NR report: within the time limit set by Article 218 of the Credit Institutions Act (Article 5(4)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["Other"],"text":"File format not named in the Decision's translated text; delivery is governed by the Instructions for preparing and delivering supervisory reports (Croatian-only annex, not read in detail in this file). Not stated in the Decision's translated English text, which says the Instructions for preparing and delivering supervisory reports (a technical annex in Croatian only) are not translated because they contain only technical delivery instructions.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Decision on supervisory reports of credit institutions (OG 100/2026)","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"},{"title":"Credit Institutions Act (OG 22/2026)","url":"https://www.hnb.hr/en/-/zakon-o-kreditnim-institucijama"}],"templates":{"count":1,"items":[{"code":"RS4","name":"Report on credit risk exposure by risk categories"}],"note":"From the \"Structure of national supervisory reports\" workbook linked from the current Decision.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"},"documents":["dec-supervisory-reports-2026","structure-national-supervisory-reports-2026","dec-statistical-supervisory-reporting-2026"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No list of rules is published. The Decision (Article 6(6) and 6(7)) says data and integral reports must pass the controls and validation rules in the Instructions for statistical and supervisory reporting and the Instructions for preparing and delivering supervisory reports. HNB's English translation says the Instructions are not translated, and no copy of either was found as a separate file. The 'Structure of national supervisory reports' workbook has a hidden worksheet named 'POVI rules', but it is empty.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"firm-level","text":"HNB's quarterly supervisory-indicator tables name each credit institution. SV1 (data on operations) and SV8 (financial statements) are explicitly described as per-institution; SV3 to SV7 (loan quality, geographic distribution, sold claims, profit-or-loss items, own funds and risk exposure) were not individually opened to confirm, but sit in the same per-institution table set. The indicators page does not state which specific HNB return feeds which SV table, so the link to this return is by subject only.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system","url":"https://www.hnb.hr/en/statistics/statistical-data/financial-sector/other-monetary-financial-institutions/credit-institutions/supervisory-indicators/indicators-of-credit-institution-operations"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182","https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"]},{"id":"pd33","code":"PD33","name":"Report on credit institution shareholders with 3% or more of shares and persons connected with them","group":"Credit institutions (national)","status":"in force","purpose":{"text":"A national report listing shareholders holding 3% or more of a credit institution's shares, and persons connected with them, for HNB's ownership-structure supervision. Listed as item 2 of Article 4(1).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"who_files":{"text":"Applies to credit institutions with their registered office in Croatia and authorised under the Credit Institutions Act, to branches of third-country credit institutions authorised by HNB, and (mutatis mutandis) to financial holding companies or mixed financial holding companies approved under the Credit Institutions Act (Article 3 of the Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"monthly","text":"Monthly, as an unconsolidated preliminary (NP) report, with the balance as at the last day of the month (Article 4(2)(3) and Article 5(1)). It is not one of the reports delivered as an annual audited report (Article 4(2)(6) lists items 1, 3 and 6 to 10, not item 2).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within 42 calendar days of the reference date (Article 5(1)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["Other"],"text":"File format not named in the Decision's translated text; delivery is governed by the Instructions for preparing and delivering supervisory reports (Croatian-only annex, not read in detail in this file). Not stated in the Decision's translated English text, which says the Instructions for preparing and delivering supervisory reports (a technical annex in Croatian only) are not translated because they contain only technical delivery instructions.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Decision on supervisory reports of credit institutions (OG 100/2026)","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"},{"title":"Credit Institutions Act (OG 22/2026)","url":"https://www.hnb.hr/en/-/zakon-o-kreditnim-institucijama"}],"templates":{"count":1,"items":[{"code":"PD33","name":"Report on credit institution shareholders with 3% or more of shares and persons connected with them"}],"note":"From the \"Structure of national supervisory reports\" workbook linked from the current Decision.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"},"documents":["dec-supervisory-reports-2026","structure-national-supervisory-reports-2026","dec-statistical-supervisory-reporting-2026"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No list of rules is published. The Decision (Article 6(6) and 6(7)) says data and integral reports must pass the controls and validation rules in the Instructions for statistical and supervisory reporting and the Instructions for preparing and delivering supervisory reports. HNB's English translation says the Instructions are not translated, and no copy of either was found as a separate file. The 'Structure of national supervisory reports' workbook has a hidden worksheet named 'POVI rules', but it is empty.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182","https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"]},{"id":"poki4","code":"POKI4","name":"Report on exposures to persons in special relationship with the credit institution","group":"Credit institutions (national)","status":"in force","status_note":{"text":"POKI4 succeeds the predecessor report POKI3, filed under the Decision on supervisory reports of credit institutions (OG 146/2021 and amendments). Credit institutions delivered the last POKI3 report with the reference date of 31 August 2026, by 12 October 2026 at the latest (Article 21(1) of the current Decision); the first POKI4 report was due as at 30 September 2026 (Article 21(3)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"purpose":{"text":"A national report on a credit institution's exposures to persons in a special relationship with it (such as directors, senior managers and significant shareholders), for related-party exposure supervision. Listed as item 3 of Article 4(1). It replaces the predecessor report POKI3 filed under the superseded Decision.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"who_files":{"text":"Applies to credit institutions with their registered office in Croatia and authorised under the Credit Institutions Act, to branches of third-country credit institutions authorised by HNB, and (mutatis mutandis) to financial holding companies or mixed financial holding companies approved under the Credit Institutions Act (Article 3 of the Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"Monthly, as an unconsolidated preliminary (NP) report, with the balance as at the last day of the month (Article 4(2)(3) and Article 5(1)); also delivered as an unconsolidated audited (NR) report once a year, with the balance as at 31 December after the statutory audit (Article 4(2)(6) and Article 5(4)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Monthly NP report: within 42 calendar days of the reference date (Article 5(1)). Annual NR report: within the time limit set by Article 218 of the Credit Institutions Act (Article 5(4)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["Other"],"text":"File format not named in the Decision's translated text; delivery is governed by the Instructions for preparing and delivering supervisory reports (Croatian-only annex, not read in detail in this file). Not stated in the Decision's translated English text, which says the Instructions for preparing and delivering supervisory reports (a technical annex in Croatian only) are not translated because they contain only technical delivery instructions.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Decision on supervisory reports of credit institutions (OG 100/2026)","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"},{"title":"Credit Institutions Act (OG 22/2026)","url":"https://www.hnb.hr/en/-/zakon-o-kreditnim-institucijama"}],"templates":{"count":1,"items":[{"code":"POKI4","name":"Report on exposures to persons in special relationship with the credit institution"}],"note":"From the \"Structure of national supervisory reports\" workbook linked from the current Decision.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"},"documents":["dec-supervisory-reports-2026","structure-national-supervisory-reports-2026","dec-statistical-supervisory-reporting-2026"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No list of rules is published. The Decision (Article 6(6) and 6(7)) says data and integral reports must pass the controls and validation rules in the Instructions for statistical and supervisory reporting and the Instructions for preparing and delivering supervisory reports. HNB's English translation says the Instructions are not translated, and no copy of either was found as a separate file. The 'Structure of national supervisory reports' workbook has a hidden worksheet named 'POVI rules', but it is empty.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182","https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"]},{"id":"prop1","code":"PROP1","name":"Report on sold placements","group":"Credit institutions (national)","status":"in force","status_note":{"text":"Renamed from \"Report on placements\" under the superseded Decision (OG 146/2021 and amendments) to \"Report on sold placements\" under the current Decision; the code PROP1 is unchanged.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"purpose":{"text":"A national report on placements (loans and similar credit exposures) sold by the credit institution during the reporting period. Listed as item 4 of Article 4(1).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"who_files":{"text":"Applies to credit institutions with their registered office in Croatia and authorised under the Credit Institutions Act, to branches of third-country credit institutions authorised by HNB, and (mutatis mutandis) to financial holding companies or mixed financial holding companies approved under the Credit Institutions Act (Article 3 of the Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"monthly","text":"Monthly, as an unconsolidated preliminary (NP) report, with the balance as at the last day of the month (Article 4(2)(3) and Article 5(1)). Not one of the reports delivered as an annual audited report.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within 42 calendar days of the reference date (Article 5(1)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["Other"],"text":"File format not named in the Decision's translated text; delivery is governed by the Instructions for preparing and delivering supervisory reports (Croatian-only annex, not read in detail in this file). Not stated in the Decision's translated English text, which says the Instructions for preparing and delivering supervisory reports (a technical annex in Croatian only) are not translated because they contain only technical delivery instructions.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Decision on supervisory reports of credit institutions (OG 100/2026)","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"},{"title":"Credit Institutions Act (OG 22/2026)","url":"https://www.hnb.hr/en/-/zakon-o-kreditnim-institucijama"}],"templates":{"count":1,"items":[{"code":"PROP1","name":"Report on sold placements"}],"note":"From the \"Structure of national supervisory reports\" workbook linked from the current Decision.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"},"documents":["dec-supervisory-reports-2026","structure-national-supervisory-reports-2026","dec-statistical-supervisory-reporting-2026"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No list of rules is published. The Decision (Article 6(6) and 6(7)) says data and integral reports must pass the controls and validation rules in the Instructions for statistical and supervisory reporting and the Instructions for preparing and delivering supervisory reports. HNB's English translation says the Instructions are not translated, and no copy of either was found as a separate file. The 'Structure of national supervisory reports' workbook has a hidden worksheet named 'POVI rules', but it is empty.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182","https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"]},{"id":"propk","code":"PROPK","name":"Report on sold placements by placement buyers","group":"Credit institutions (national)","status":"in force","purpose":{"text":"A national report, filed by the buyers of placements sold by a credit institution, on those placements. Listed as item 5 of Article 4(1); it is the counterpart report to PROP1.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"who_files":{"text":"Applies to credit institutions with their registered office in Croatia and authorised under the Credit Institutions Act, to branches of third-country credit institutions authorised by HNB, and (mutatis mutandis) to financial holding companies or mixed financial holding companies approved under the Credit Institutions Act (Article 3 of the Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"monthly","text":"Monthly, as an unconsolidated preliminary (NP) report, with the balance as at the last day of the month (Article 4(2)(3) and Article 5(1)). Not one of the reports delivered as an annual audited report.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within 42 calendar days of the reference date (Article 5(1)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["Other"],"text":"File format not named in the Decision's translated text; delivery is governed by the Instructions for preparing and delivering supervisory reports (Croatian-only annex, not read in detail in this file). Not stated in the Decision's translated English text, which says the Instructions for preparing and delivering supervisory reports (a technical annex in Croatian only) are not translated because they contain only technical delivery instructions.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Decision on supervisory reports of credit institutions (OG 100/2026)","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"},{"title":"Credit Institutions Act (OG 22/2026)","url":"https://www.hnb.hr/en/-/zakon-o-kreditnim-institucijama"}],"templates":{"count":1,"items":[{"code":"PROPK","name":"Report on sold placements by placement buyers"}],"note":"From the \"Structure of national supervisory reports\" workbook linked from the current Decision.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"},"documents":["dec-supervisory-reports-2026","structure-national-supervisory-reports-2026","dec-statistical-supervisory-reporting-2026"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No list of rules is published. The Decision (Article 6(6) and 6(7)) says data and integral reports must pass the controls and validation rules in the Instructions for statistical and supervisory reporting and the Instructions for preparing and delivering supervisory reports. HNB's English translation says the Instructions are not translated, and no copy of either was found as a separate file. The 'Structure of national supervisory reports' workbook has a hidden worksheet named 'POVI rules', but it is empty.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182","https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"]},{"id":"ukt5","code":"UKT5","name":"Report on investment in companies' capital","group":"Credit institutions (national)","status":"in force","purpose":{"text":"A national report on a credit institution's equity investments in the capital of other companies. Listed as item 6 of Article 4(1); one of only two national reports (with MIKI4) also delivered on a consolidated basis for a group of credit institutions in Croatia.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"who_files":{"text":"Applies to credit institutions with their registered office in Croatia and authorised under the Credit Institutions Act, to branches of third-country credit institutions authorised by HNB, and (mutatis mutandis) to financial holding companies or mixed financial holding companies approved under the Credit Institutions Act (Article 3 of the Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"Quarterly, as an unconsolidated preliminary (NP) report, with the balance as at 31 March, 30 June, 30 September and 31 December (Article 4(2)(4) and Article 5(2)); once a year, as a consolidated preliminary (KP) report for an RC parent credit institution's group, with the balance as at 30 June (Article 4(2)(5) and Article 5(3)); and once a year, as both an unconsolidated audited (NR) and a consolidated audited (KR) report, with the balance as at 31 December after the statutory audit (Article 4(2)(6)-(7) and Article 5(4)-(5)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Quarterly and consolidated-preliminary reports: within 42 calendar days of the reference date (Article 5(2)-(3)). Audited reports: within the time limit set by Article 218 of the Credit Institutions Act (Article 5(4)-(5)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["Other"],"text":"File format not named in the Decision's translated text; delivery is governed by the Instructions for preparing and delivering supervisory reports (Croatian-only annex, not read in detail in this file). Not stated in the Decision's translated English text, which says the Instructions for preparing and delivering supervisory reports (a technical annex in Croatian only) are not translated because they contain only technical delivery instructions.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Decision on supervisory reports of credit institutions (OG 100/2026)","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"},{"title":"Credit Institutions Act (OG 22/2026)","url":"https://www.hnb.hr/en/-/zakon-o-kreditnim-institucijama"}],"templates":{"count":1,"items":[{"code":"UKT5","name":"Report on investment in companies' capital"}],"note":"From the \"Structure of national supervisory reports\" workbook linked from the current Decision.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"},"documents":["dec-supervisory-reports-2026","structure-national-supervisory-reports-2026","dec-statistical-supervisory-reporting-2026"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No list of rules is published. The Decision (Article 6(6) and 6(7)) says data and integral reports must pass the controls and validation rules in the Instructions for statistical and supervisory reporting and the Instructions for preparing and delivering supervisory reports. HNB's English translation says the Instructions are not translated, and no copy of either was found as a separate file. The 'Structure of national supervisory reports' workbook has a hidden worksheet named 'POVI rules', but it is empty.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182","https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"]},{"id":"miki4","code":"MIKI4","name":"Report on tangible assets","group":"Credit institutions (national)","status":"in force","purpose":{"text":"A national report on a credit institution's tangible (fixed) assets. Listed as item 7 of Article 4(1); one of only two national reports (with UKT5) also delivered on a consolidated basis.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"who_files":{"text":"Applies to credit institutions with their registered office in Croatia and authorised under the Credit Institutions Act, to branches of third-country credit institutions authorised by HNB, and (mutatis mutandis) to financial holding companies or mixed financial holding companies approved under the Credit Institutions Act (Article 3 of the Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"Quarterly, as an unconsolidated preliminary (NP) report, with the balance as at 31 March, 30 June, 30 September and 31 December (Article 4(2)(4) and Article 5(2)); once a year, as a consolidated preliminary (KP) report for an RC parent credit institution's group, with the balance as at 30 June (Article 4(2)(5) and Article 5(3)); and once a year, as both an unconsolidated audited (NR) and a consolidated audited (KR) report, with the balance as at 31 December after the statutory audit (Article 4(2)(6)-(7) and Article 5(4)-(5)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Quarterly and consolidated-preliminary reports: within 42 calendar days of the reference date (Article 5(2)-(3)). Audited reports: within the time limit set by Article 218 of the Credit Institutions Act (Article 5(4)-(5)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["Other"],"text":"File format not named in the Decision's translated text; delivery is governed by the Instructions for preparing and delivering supervisory reports (Croatian-only annex, not read in detail in this file). Not stated in the Decision's translated English text, which says the Instructions for preparing and delivering supervisory reports (a technical annex in Croatian only) are not translated because they contain only technical delivery instructions.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Decision on supervisory reports of credit institutions (OG 100/2026)","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"},{"title":"Credit Institutions Act (OG 22/2026)","url":"https://www.hnb.hr/en/-/zakon-o-kreditnim-institucijama"}],"templates":{"count":1,"items":[{"code":"MIKI4","name":"Report on tangible assets"}],"note":"From the \"Structure of national supervisory reports\" workbook linked from the current Decision.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"},"documents":["dec-supervisory-reports-2026","structure-national-supervisory-reports-2026","dec-statistical-supervisory-reporting-2026"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No list of rules is published. The Decision (Article 6(6) and 6(7)) says data and integral reports must pass the controls and validation rules in the Instructions for statistical and supervisory reporting and the Instructions for preparing and delivering supervisory reports. HNB's English translation says the Instructions are not translated, and no copy of either was found as a separate file. The 'Structure of national supervisory reports' workbook has a hidden worksheet named 'POVI rules', but it is empty.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182","https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"]},{"id":"piki2","code":"PIKI2","name":"Report on tangible assets acquired by the credit institution in exchange for its claims","group":"Credit institutions (national)","status":"in force","purpose":{"text":"A national report on tangible assets a credit institution has taken in exchange for (in settlement of) its claims, for example repossessed collateral. Listed as item 8 of Article 4(1).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"who_files":{"text":"Applies to credit institutions with their registered office in Croatia and authorised under the Credit Institutions Act, to branches of third-country credit institutions authorised by HNB, and (mutatis mutandis) to financial holding companies or mixed financial holding companies approved under the Credit Institutions Act (Article 3 of the Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"Quarterly, as an unconsolidated preliminary (NP) report, with the balance as at 31 March, 30 June, 30 September and 31 December (Article 4(2)(4) and Article 5(2)); also delivered as an unconsolidated audited (NR) report once a year, with the balance as at 31 December after the statutory audit (Article 4(2)(6) and Article 5(4)). Not delivered on a consolidated basis.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Quarterly NP report: within 42 calendar days of the reference date (Article 5(2)). Annual NR report: within the time limit set by Article 218 of the Credit Institutions Act (Article 5(4)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["Other"],"text":"File format not named in the Decision's translated text; delivery is governed by the Instructions for preparing and delivering supervisory reports (Croatian-only annex, not read in detail in this file). Not stated in the Decision's translated English text, which says the Instructions for preparing and delivering supervisory reports (a technical annex in Croatian only) are not translated because they contain only technical delivery instructions.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Decision on supervisory reports of credit institutions (OG 100/2026)","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"},{"title":"Credit Institutions Act (OG 22/2026)","url":"https://www.hnb.hr/en/-/zakon-o-kreditnim-institucijama"}],"templates":{"count":1,"items":[{"code":"PIKI2","name":"Report on tangible assets acquired by the credit institution in exchange for its claims"}],"note":"From the \"Structure of national supervisory reports\" workbook linked from the current Decision.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"},"documents":["dec-supervisory-reports-2026","structure-national-supervisory-reports-2026","dec-statistical-supervisory-reporting-2026"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No list of rules is published. The Decision (Article 6(6) and 6(7)) says data and integral reports must pass the controls and validation rules in the Instructions for statistical and supervisory reporting and the Instructions for preparing and delivering supervisory reports. HNB's English translation says the Instructions are not translated, and no copy of either was found as a separate file. The 'Structure of national supervisory reports' workbook has a hidden worksheet named 'POVI rules', but it is empty.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182","https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"]},{"id":"id5","code":"ID5","name":"Report on exposures to debtors","group":"Credit institutions (national)","status":"in force","purpose":{"text":"A national report on a credit institution's exposures to individual debtors. Listed as item 9 of Article 4(1).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"who_files":{"text":"Applies to credit institutions with their registered office in Croatia and authorised under the Credit Institutions Act, to branches of third-country credit institutions authorised by HNB, and (mutatis mutandis) to financial holding companies or mixed financial holding companies approved under the Credit Institutions Act (Article 3 of the Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"Quarterly, as an unconsolidated preliminary (NP) report, with the balance as at 31 March, 30 June, 30 September and 31 December (Article 4(2)(4) and Article 5(2)); also delivered as an unconsolidated audited (NR) report once a year, with the balance as at 31 December after the statutory audit (Article 4(2)(6) and Article 5(4)). Not delivered on a consolidated basis.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Quarterly NP report: within 42 calendar days of the reference date (Article 5(2)). Annual NR report: within the time limit set by Article 218 of the Credit Institutions Act (Article 5(4)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["Other"],"text":"File format not named in the Decision's translated text; delivery is governed by the Instructions for preparing and delivering supervisory reports (Croatian-only annex, not read in detail in this file). Not stated in the Decision's translated English text, which says the Instructions for preparing and delivering supervisory reports (a technical annex in Croatian only) are not translated because they contain only technical delivery instructions.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Decision on supervisory reports of credit institutions (OG 100/2026)","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"},{"title":"Credit Institutions Act (OG 22/2026)","url":"https://www.hnb.hr/en/-/zakon-o-kreditnim-institucijama"}],"templates":{"count":1,"items":[{"code":"ID5","name":"Report on exposures to debtors"}],"note":"From the \"Structure of national supervisory reports\" workbook linked from the current Decision.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"},"documents":["dec-supervisory-reports-2026","structure-national-supervisory-reports-2026","dec-statistical-supervisory-reporting-2026"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No list of rules is published. The Decision (Article 6(6) and 6(7)) says data and integral reports must pass the controls and validation rules in the Instructions for statistical and supervisory reporting and the Instructions for preparing and delivering supervisory reports. HNB's English translation says the Instructions are not translated, and no copy of either was found as a separate file. The 'Structure of national supervisory reports' workbook has a hidden worksheet named 'POVI rules', but it is empty.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182","https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"]},{"id":"idz2","code":"IDZ2","name":"Report on exposure to protection providers","group":"Credit institutions (national)","status":"in force","purpose":{"text":"A national report on a credit institution's exposure, by concentration, to providers of credit protection (guarantors and similar). Listed as item 10 of Article 4(1).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"who_files":{"text":"Applies to credit institutions with their registered office in Croatia and authorised under the Credit Institutions Act, to branches of third-country credit institutions authorised by HNB, and (mutatis mutandis) to financial holding companies or mixed financial holding companies approved under the Credit Institutions Act (Article 3 of the Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"Quarterly, as an unconsolidated preliminary (NP) report, with the balance as at 31 March, 30 June, 30 September and 31 December (Article 4(2)(4) and Article 5(2)); also delivered as an unconsolidated audited (NR) report once a year, with the balance as at 31 December after the statutory audit (Article 4(2)(6) and Article 5(4)). Not delivered on a consolidated basis.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Quarterly NP report: within 42 calendar days of the reference date (Article 5(2)). Annual NR report: within the time limit set by Article 218 of the Credit Institutions Act (Article 5(4)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["Other"],"text":"File format not named in the Decision's translated text; delivery is governed by the Instructions for preparing and delivering supervisory reports (Croatian-only annex, not read in detail in this file). Not stated in the Decision's translated English text, which says the Instructions for preparing and delivering supervisory reports (a technical annex in Croatian only) are not translated because they contain only technical delivery instructions.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Decision on supervisory reports of credit institutions (OG 100/2026)","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"},{"title":"Credit Institutions Act (OG 22/2026)","url":"https://www.hnb.hr/en/-/zakon-o-kreditnim-institucijama"}],"templates":{"count":1,"items":[{"code":"IDZ2","name":"Report on exposure to protection providers"}],"note":"From the \"Structure of national supervisory reports\" workbook linked from the current Decision.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"},"documents":["dec-supervisory-reports-2026","structure-national-supervisory-reports-2026","dec-statistical-supervisory-reporting-2026"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No list of rules is published. The Decision (Article 6(6) and 6(7)) says data and integral reports must pass the controls and validation rules in the Instructions for statistical and supervisory reporting and the Instructions for preparing and delivering supervisory reports. HNB's English translation says the Instructions are not translated, and no copy of either was found as a separate file. The 'Structure of national supervisory reports' workbook has a hidden worksheet named 'POVI rules', but it is empty.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182","https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"]},{"id":"s1-group-report","code":"S1","name":"Report on the composition of a group of credit institutions in the RC","group":"Credit institutions (national)","status":"in force","purpose":{"text":"A national \"integral\" report (filed as a complete document, not compiled by HNB from submitted data) showing the composition of a group of credit institutions in the Republic of Croatia. Listed as item 11 of Article 4(1) and defined as a \"group report\" by Article 4(2)(8).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"who_files":{"text":"An RC parent credit institution, for its group of credit institutions in the Republic of Croatia (Article 5(6)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"annual","text":"Once a year, with the balance as at 31 December; an amended report is delivered if the composition of, or relationships within, the group changes during the year (Article 5(6)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within one month of the reference date (31 December), or within one month of a change in the group's composition or relationships (Article 5(6)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["Other"],"text":"File format not named in the Decision's translated text; delivery is governed by the Instructions for preparing and delivering supervisory reports (Croatian-only annex, not read in detail in this file). Not stated in the Decision's translated English text, which says the Instructions for preparing and delivering supervisory reports (a technical annex in Croatian only) are not translated because they contain only technical delivery instructions.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Decision on supervisory reports of credit institutions (OG 100/2026)","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"},{"title":"Credit Institutions Act (OG 22/2026)","url":"https://www.hnb.hr/en/-/zakon-o-kreditnim-institucijama"}],"templates":{"count":1,"items":[{"code":"S1","name":"Report on the composition of a group of credit institutions in the RC"}],"note":"From the \"Structure of national supervisory reports\" workbook linked from the current Decision.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"},"documents":["dec-supervisory-reports-2026","structure-national-supervisory-reports-2026"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No list of rules is published. The Decision (Article 6(6) and 6(7)) says data and integral reports must pass the controls and validation rules in the Instructions for statistical and supervisory reporting and the Instructions for preparing and delivering supervisory reports. HNB's English translation says the Instructions are not translated, and no copy of either was found as a separate file. The 'Structure of national supervisory reports' workbook has a hidden worksheet named 'POVI rules', but it is empty.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182","https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"]},{"id":"ikp-net-short-positions","code":"IKP","name":"Report on net short positions","group":"Credit institutions (national)","status":"in force","purpose":{"text":"A national \"integral\" daily report on net short positions, filed whenever a credit institution has a notification obligation under the EU short-selling regulation. Listed as item 12 of Article 4(1) and defined as a \"daily report\" by Article 4(2)(9).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"who_files":{"text":"Credit institutions subject to the notification obligation in Article 5(1), Article 7(1) or Article 8 of Regulation (EU) No 236/2012 on short selling and certain aspects of credit default swaps (Article 5(7)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"daily","text":"For each day subject to the short-selling notification obligation (Article 5(7)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"At the latest by 15:30 on the following trading day (Article 5(7)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["Other"],"text":"Not stated in the Decision's translated English text, which says the Instructions for preparing and delivering supervisory reports (a technical annex in Croatian only) are not translated because they contain only technical delivery instructions.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Decision on supervisory reports of credit institutions (OG 100/2026)","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"},{"title":"Regulation (EU) No 236/2012 on short selling and certain aspects of credit default swaps","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32012R0236"}],"templates":{"count":0,"items":[],"note":"Not a sheet in the structure workbooks checked; its layout is not described on the pages read.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"documents":["dec-supervisory-reports-2026","structure-national-supervisory-reports-2026"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No list of rules is published. The Decision (Article 6(7)) says integral reports must meet the validation rules in the Instructions for preparing and delivering supervisory reports, which HNB does not publish as a separate file.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"dnp1-discontinued","code":"DNP1","name":"Report on past due receivables","group":"Credit institutions (national)","status":"discontinued","status_note":{"text":"Credit institutions delivered the last DNP1 report, under the superseded Decision (OG 146/2021 and amendments), with the reference date of 31 August 2026, by 12 October 2026 at the latest (Article 21(1) of the current Decision). DNP1 is not listed among the reports collected under the current Decision (OG 100/2026).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"purpose":{"text":"A national report (Report on past due receivables) formerly collected under the Decision on supervisory reports of credit institutions (OG 146/2021 and amendments); listed in that Decision's Article 4(1).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=dfe29520-7aa2-d17a-3873-b3ca73f6da00&groupId=20182"},"who_files":{"text":"Applies to credit institutions with their registered office in Croatia and authorised under the Credit Institutions Act, to branches of third-country credit institutions authorised by HNB, and (mutatis mutandis) to financial holding companies or mixed financial holding companies approved under the Credit Institutions Act (Article 3 of the Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=dfe29520-7aa2-d17a-3873-b3ca73f6da00&groupId=20182"},"frequency":{"value":"varies","text":"As filed under the superseded Decision (not re-stated here); discontinued, see status_note.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=dfe29520-7aa2-d17a-3873-b3ca73f6da00&groupId=20182"},"deadline":{"text":"Not applicable; discontinued, see status_note for the last reference date.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["Other"],"text":"Not stated in the Decision's translated English text, which says the Instructions for preparing and delivering supervisory reports (a technical annex in Croatian only) are not translated because they contain only technical delivery instructions.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=dfe29520-7aa2-d17a-3873-b3ca73f6da00&groupId=20182"},"legal_basis":[{"title":"Decision on supervisory reports of credit institutions (OG 146/2021 and amendments, superseded)","url":"https://www.hnb.hr/en/-/decision-on-supervisory-reports-of-credit-institutions-1"}],"templates":{"count":1,"items":[{"code":"DNP1","name":"Report on past due receivables"}],"note":"From the structure workbook linked from the superseded Decision's final amendment (OG 119/2025).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182"},"documents":["dec-supervisory-reports-2026","structure-national-supervisory-reports-2026"],"validation_rules":{"published":false,"count":null,"count_basis":"Not checked; the return is discontinued.","where":null,"machine_readable":false,"rule_format":"Not checked.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182","https://www.hnb.hr/en/-/decision-on-supervisory-reports-of-credit-institutions-1"]},{"id":"kt-ds-discontinued","code":"KT-DS","name":"Trading book - daily balances","group":"Credit institutions (national)","status":"discontinued","status_note":{"text":"The last KT-DS report, under the superseded Decision (OG 146/2021 and amendments), is treated as delivered as at the reference date of 30 June 2026 (Article 21(2) of the current Decision). KT-DS is not listed among the reports collected under the current Decision (OG 100/2026).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"purpose":{"text":"A national report (Trading book - daily balances) formerly collected under the Decision on supervisory reports of credit institutions (OG 146/2021 and amendments); listed in that Decision's Article 4(1).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=dfe29520-7aa2-d17a-3873-b3ca73f6da00&groupId=20182"},"who_files":{"text":"Applies to credit institutions with their registered office in Croatia and authorised under the Credit Institutions Act, to branches of third-country credit institutions authorised by HNB, and (mutatis mutandis) to financial holding companies or mixed financial holding companies approved under the Credit Institutions Act (Article 3 of the Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=dfe29520-7aa2-d17a-3873-b3ca73f6da00&groupId=20182"},"frequency":{"value":"varies","text":"As filed under the superseded Decision (not re-stated here); discontinued, see status_note.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=dfe29520-7aa2-d17a-3873-b3ca73f6da00&groupId=20182"},"deadline":{"text":"Not applicable; discontinued, see status_note for the last reference date.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["Other"],"text":"Not stated in the Decision's translated English text, which says the Instructions for preparing and delivering supervisory reports (a technical annex in Croatian only) are not translated because they contain only technical delivery instructions.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=dfe29520-7aa2-d17a-3873-b3ca73f6da00&groupId=20182"},"legal_basis":[{"title":"Decision on supervisory reports of credit institutions (OG 146/2021 and amendments, superseded)","url":"https://www.hnb.hr/en/-/decision-on-supervisory-reports-of-credit-institutions-1"}],"templates":{"count":1,"items":[{"code":"KT-DS","name":"Trading book - daily balances"}],"note":"From the structure workbook linked from the superseded Decision's final amendment (OG 119/2025).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=da2072de-4890-42f3-2d6f-01cd04fd9e11&groupId=20182"},"documents":["dec-supervisory-reports-2026","structure-supervisory-reports-2025-superseded"],"validation_rules":{"published":false,"count":null,"count_basis":"Not checked; the return is discontinued.","where":null,"machine_readable":false,"rule_format":"Not checked.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182","https://www.hnb.hr/en/-/decision-on-supervisory-reports-of-credit-institutions-1"]},{"id":"dkt-discontinued","code":"DKT","name":"Detailed trading book","group":"Credit institutions (national)","status":"discontinued","status_note":{"text":"The last DKT report, under the superseded Decision (OG 146/2021 and amendments), is treated as delivered as at the reference date of 30 June 2026 (Article 21(2) of the current Decision). DKT is not listed among the reports collected under the current Decision (OG 100/2026).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"purpose":{"text":"A national report (Detailed trading book) formerly collected under the Decision on supervisory reports of credit institutions (OG 146/2021 and amendments); listed in that Decision's Article 4(1).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=dfe29520-7aa2-d17a-3873-b3ca73f6da00&groupId=20182"},"who_files":{"text":"Applies to credit institutions with their registered office in Croatia and authorised under the Credit Institutions Act, to branches of third-country credit institutions authorised by HNB, and (mutatis mutandis) to financial holding companies or mixed financial holding companies approved under the Credit Institutions Act (Article 3 of the Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=dfe29520-7aa2-d17a-3873-b3ca73f6da00&groupId=20182"},"frequency":{"value":"varies","text":"As filed under the superseded Decision (not re-stated here); discontinued, see status_note.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=dfe29520-7aa2-d17a-3873-b3ca73f6da00&groupId=20182"},"deadline":{"text":"Not applicable; discontinued, see status_note for the last reference date.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["Other"],"text":"Not stated in the Decision's translated English text, which says the Instructions for preparing and delivering supervisory reports (a technical annex in Croatian only) are not translated because they contain only technical delivery instructions.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=dfe29520-7aa2-d17a-3873-b3ca73f6da00&groupId=20182"},"legal_basis":[{"title":"Decision on supervisory reports of credit institutions (OG 146/2021 and amendments, superseded)","url":"https://www.hnb.hr/en/-/decision-on-supervisory-reports-of-credit-institutions-1"}],"templates":{"count":1,"items":[{"code":"DKT","name":"Detailed trading book"}],"note":"From the structure workbook linked from the superseded Decision's final amendment (OG 119/2025).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=da2072de-4890-42f3-2d6f-01cd04fd9e11&groupId=20182"},"documents":["dec-supervisory-reports-2026","structure-supervisory-reports-2025-superseded"],"validation_rules":{"published":false,"count":null,"count_basis":"Not checked; the return is discontinued.","where":null,"machine_readable":false,"rule_format":"Not checked.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182","https://www.hnb.hr/en/-/decision-on-supervisory-reports-of-credit-institutions-1"]},{"id":"eu-fp","code":"FP","name":"Funding plans","group":"Credit institutions: capital adequacy and financial reporting (EU, EBA)","status":"in force","purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/fp (docs/eba/fp.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"Credit institutions that are not small and non-complex institutions under Article 4(1)(145) of Regulation (EU) 575/2013 (Article 9(1)); those planning a significant restructuring of their balance sheet also file two extra templates (Article 9(2)). Small and non-complex institutions are not required to file (Article 9(3)). Filed on a consolidated basis (FK) by parent credit institutions for their Croatian group, or on an individual basis (FN) otherwise; LCR and NSFR data are always filed individually unless the institution is an EU parent (Article 9(4)-(5)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"annual","text":"Once a year, with the balance as at 31 December of the previous calendar year (Article 9(6)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"At the latest by 15 March of the current year (Article 9(6)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Guidelines on harmonised definitions and templates for funding plans of credit institutions under Recommendation A4 of ESRB/2012/2 (EBA/GL/2019/05)","url":"https://www.hnb.hr/en/-/guidelines-on-harmonised-definitions-and-templates-for-funding-plans-of-credit-institutions-under-recommendationa4-of-esrb/2012/2-eba/gl/2019/05-"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Articles 8-11","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/fp (docs/eba/fp.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-finrep","code":"FINREP","name":"Financial reporting (FINREP), including on an unconsolidated basis","group":"Credit institutions: capital adequacy and financial reporting (EU, EBA)","status":"in force","status_note":{"text":"The HNB page anchoring this return (\"Prudential reporting\") still links the superseded Implementing Regulation (EU) 2021/451 rather than its successor, Commission Implementing Regulation (EU) 2024/3117, which the current Decision cites; see gaps.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/finrep9 (docs/eba/finrep9.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"All credit institutions file financial information under Regulation (EU) 2024/3117. HNB additionally collects these reports on an unconsolidated (non-consolidated) basis from credit institutions (Article 12(1)); branches of credit institutions from other EU Member States established in Croatia report equivalent financial information under Article 18.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"As at the reference dates in Article 2(1)(b)-(d) and Article 2(2) of Commission Implementing Regulation (EU) 2024/3117 (quarterly and annual dates set by the EBA's ITS).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within the time limits set by Article 3 of Commission Implementing Regulation (EU) 2024/3117 (Article 13(1)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Commission Implementing Regulation (EU) 2024/3117 (supervisory reporting ITS)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32024R3117"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Articles 12-14","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/finrep9 (docs/eba/finrep9.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"firm-level","text":"HNB's quarterly supervisory-indicator tables name each credit institution. SV1 (data on operations) and SV8 (financial statements) are explicitly described as per-institution; SV3 to SV7 (loan quality, geographic distribution, sold claims, profit-or-loss items, own funds and risk exposure) were not individually opened to confirm, but sit in the same per-institution table set. The indicators page does not state which specific HNB return feeds which SV table, so the link to this return is by subject only.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system","url":"https://www.hnb.hr/en/statistics/statistical-data/financial-sector/other-monetary-financial-institutions/credit-institutions/supervisory-indicators/indicators-of-credit-institution-operations"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-rem-hr-institution","code":"R 07.00","name":"Approved higher ratios between variable and fixed remuneration","group":"Credit institutions: remuneration and supervisory benchmarking (EU, EBA)","status":"in force","purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/rem-hr-institution (docs/eba/rem-hr-institution.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"Credit institutions whose general assembly has approved a higher ratio between variable and fixed remuneration than the general cap, reporting on an individual basis (Article 16(1)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"annual","text":"Once a year, with the balance as at 31 December of the previous calendar year, for remuneration realised in that year (Article 16(1)); an amended report is due within 5 working days if a later general assembly (held by 31 December of the current year) sets a different ratio (Article 16(2)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"At the latest by 10 June of the current year (Article 16(1)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Guidelines on the benchmarking exercises on remuneration practices, the gender pay gap and approved higher ratios under Directive 2013/36/EU (EBA/GL/2022/06)","url":"https://www.hnb.hr/en/-/guidelines-on-the-benchmarking-exercises-on-remuneration-practices-the-gender-pay-gap-and-approved-higher-ratios-under-directive-2013/36/eu-eba/gl/2022/06-"},{"title":"Credit Institutions Act (OG 22/2026), Article 201(3)-(4)","url":"https://www.hnb.hr/en/-/zakon-o-kreditnim-institucijama"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Articles 15-17","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/rem-hr-institution (docs/eba/rem-hr-institution.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-rem-he-ci","code":"R 04.00","name":"High earners","group":"Credit institutions: remuneration and supervisory benchmarking (EU, EBA)","status":"in force","purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/rem-he-ci (docs/eba/rem-he-ci.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"Credit institutions with high earners (staff whose total remuneration was EUR 1 million or more in the reporting year), one report per EU Member State in which their high earners are located and per EUR 1 million payment bracket (Article 16(3)). Parent credit institutions report on a consolidated basis for their Croatian group; otherwise on an individual basis (Article 16(4)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"annual","text":"Once a year, with the balance as at 31 December of the previous calendar year, for remuneration realised in that year (Article 16(3)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"At the latest by 10 June of the current year (Article 16(3)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Guidelines on the data-collection exercises regarding high earners under Directive 2013/36/EU and Directive (EU) 2019/2034 (EBA/GL/2022/08)","url":"https://www.hnb.hr/en/-/guidelines-on-the-data-collection-exercises-regarding-high-earners-under-directive-2013/36/eu-and-directive-eu-2019/2034-eba/gl/2022/08-"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Articles 15-17","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/rem-he-ci (docs/eba/rem-he-ci.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-corep-of","code":"COREP OF","name":"Own funds and capital requirements (COREP)","group":"Credit institutions: capital adequacy and financial reporting (EU, EBA)","status":"in force","status_note":{"text":"The HNB page anchoring this return (\"Prudential reporting\") still links the superseded Implementing Regulation (EU) 2021/451 rather than its successor, Commission Implementing Regulation (EU) 2024/3117, which the current Decision cites in Article 1(13) and Article 20; see gaps.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/corep-of (docs/eba/corep-of.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"All credit institutions, under Regulation (EU) No 575/2013 and Commission Implementing Regulation (EU) 2024/3117 (Article 20 of the current Decision applies HNB's Article 10 IT-solution to these reports).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"As at the reference dates set by Commission Implementing Regulation (EU) 2024/3117; the library's EBA entry gives the pattern for each module.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within the time limits set by Article 3 of Commission Implementing Regulation (EU) 2024/3117.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Commission Implementing Regulation (EU) 2024/3117 (supervisory reporting ITS)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32024R3117"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Article 20","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-of (docs/eba/corep-of.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"firm-level","text":"HNB's quarterly supervisory-indicator tables name each credit institution. SV1 (data on operations) and SV8 (financial statements) are explicitly described as per-institution; SV3 to SV7 (loan quality, geographic distribution, sold claims, profit-or-loss items, own funds and risk exposure) were not individually opened to confirm, but sit in the same per-institution table set. The indicators page does not state which specific HNB return feeds which SV table, so the link to this return is by subject only.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system","url":"https://www.hnb.hr/en/statistics/statistical-data/financial-sector/other-monetary-financial-institutions/credit-institutions/supervisory-indicators/indicators-of-credit-institution-operations"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-corep-lr","code":"COREP LR","name":"Leverage ratio (COREP)","group":"Credit institutions: capital adequacy and financial reporting (EU, EBA)","status":"in force","status_note":{"text":"The HNB page anchoring this return (\"Prudential reporting\") still links the superseded Implementing Regulation (EU) 2021/451 rather than its successor, Commission Implementing Regulation (EU) 2024/3117, which the current Decision cites in Article 1(13) and Article 20; see gaps.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/corep-lr (docs/eba/corep-lr.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"All credit institutions, under Regulation (EU) No 575/2013 and Commission Implementing Regulation (EU) 2024/3117 (Article 20 of the current Decision applies HNB's Article 10 IT-solution to these reports).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"As at the reference dates set by Commission Implementing Regulation (EU) 2024/3117; the library's EBA entry gives the pattern for each module.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within the time limits set by Article 3 of Commission Implementing Regulation (EU) 2024/3117.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Commission Implementing Regulation (EU) 2024/3117 (supervisory reporting ITS)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32024R3117"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Article 20","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-lr (docs/eba/corep-lr.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-corep-le","code":"COREP LE","name":"Large exposures (COREP)","group":"Credit institutions: capital adequacy and financial reporting (EU, EBA)","status":"in force","status_note":{"text":"The HNB page anchoring this return (\"Prudential reporting\") still links the superseded Implementing Regulation (EU) 2021/451 rather than its successor, Commission Implementing Regulation (EU) 2024/3117, which the current Decision cites in Article 1(13) and Article 20; see gaps.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/corep-le (docs/eba/corep-le.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"All credit institutions, under Regulation (EU) No 575/2013 and Commission Implementing Regulation (EU) 2024/3117 (Article 20 of the current Decision applies HNB's Article 10 IT-solution to these reports).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"As at the reference dates set by Commission Implementing Regulation (EU) 2024/3117; the library's EBA entry gives the pattern for each module.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within the time limits set by Article 3 of Commission Implementing Regulation (EU) 2024/3117.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Commission Implementing Regulation (EU) 2024/3117 (supervisory reporting ITS)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32024R3117"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Article 20","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-le (docs/eba/corep-le.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-corep-lcr-da","code":"COREP LCR DA","name":"Liquidity coverage ratio (COREP)","group":"Credit institutions: capital adequacy and financial reporting (EU, EBA)","status":"in force","status_note":{"text":"The HNB page anchoring this return (\"Prudential reporting\") still links the superseded Implementing Regulation (EU) 2021/451 rather than its successor, Commission Implementing Regulation (EU) 2024/3117, which the current Decision cites in Article 1(13) and Article 20; see gaps.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/corep-lcr-da (docs/eba/corep-lcr-da.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"All credit institutions, under Regulation (EU) No 575/2013 and Commission Implementing Regulation (EU) 2024/3117 (Article 20 of the current Decision applies HNB's Article 10 IT-solution to these reports).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"As at the reference dates set by Commission Implementing Regulation (EU) 2024/3117; the library's EBA entry gives the pattern for each module.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within the time limits set by Article 3 of Commission Implementing Regulation (EU) 2024/3117.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Commission Implementing Regulation (EU) 2024/3117 (supervisory reporting ITS)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32024R3117"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Article 20","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-lcr-da (docs/eba/corep-lcr-da.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-corep-nsfr","code":"COREP NSFR","name":"Net stable funding ratio (COREP)","group":"Credit institutions: capital adequacy and financial reporting (EU, EBA)","status":"in force","status_note":{"text":"The HNB page anchoring this return (\"Prudential reporting\") still links the superseded Implementing Regulation (EU) 2021/451 rather than its successor, Commission Implementing Regulation (EU) 2024/3117, which the current Decision cites in Article 1(13) and Article 20; see gaps.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/corep-nsfr (docs/eba/corep-nsfr.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"All credit institutions, under Regulation (EU) No 575/2013 and Commission Implementing Regulation (EU) 2024/3117 (Article 20 of the current Decision applies HNB's Article 10 IT-solution to these reports).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"As at the reference dates set by Commission Implementing Regulation (EU) 2024/3117; the library's EBA entry gives the pattern for each module.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within the time limits set by Article 3 of Commission Implementing Regulation (EU) 2024/3117.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Commission Implementing Regulation (EU) 2024/3117 (supervisory reporting ITS)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32024R3117"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Article 20","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-nsfr (docs/eba/corep-nsfr.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-corep-frtb","code":"COREP FRTB","name":"Market risk thresholds and alternative standardised approach (FRTB)","group":"Credit institutions: capital adequacy and financial reporting (EU, EBA)","status":"in force","purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/corep-frtb (docs/eba/corep-frtb.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"Credit institutions subject to the specific market risk reporting requirements of Commission Implementing Regulation (EU) 2021/453, which HNB's Decision names explicitly as one of the IT-solutions it governs (Article 1(15)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"As at the reference dates set by Commission Implementing Regulation (EU) 2021/453.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within the time limits set by Commission Implementing Regulation (EU) 2021/453.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Commission Implementing Regulation (EU) 2021/453 (specific market risk reporting requirements)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R0453"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Article 1(15) and Article 20","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-frtb (docs/eba/corep-frtb.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-sbp-cr","code":"SBP CR","name":"Supervisory benchmarking: credit risk","group":"Credit institutions: remuneration and supervisory benchmarking (EU, EBA)","status":"in force","purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/sbp-cr (docs/eba/sbp-cr.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"Credit institutions using internal models for credit risk or market risk, under Commission Implementing Regulation (EU) 2016/2070, which HNB's Decision names explicitly as one of the IT-solutions it governs (Article 1(14)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"annual","text":"Annually, as at the reference dates set by Commission Implementing Regulation (EU) 2016/2070.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within the time limits set by Commission Implementing Regulation (EU) 2016/2070.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Commission Implementing Regulation (EU) 2016/2070 (benchmarking portfolios ITS under Article 78(2) of Directive 2013/36/EU)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32016R2070"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Article 1(14) and Article 20","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/sbp-cr (docs/eba/sbp-cr.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-sbp-rm","code":"SBP RM","name":"Supervisory benchmarking: market risk measures","group":"Credit institutions: remuneration and supervisory benchmarking (EU, EBA)","status":"in force","purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/sbp-rm (docs/eba/sbp-rm.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"Credit institutions using internal models for credit risk or market risk, under Commission Implementing Regulation (EU) 2016/2070, which HNB's Decision names explicitly as one of the IT-solutions it governs (Article 1(14)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"annual","text":"Annually, as at the reference dates set by Commission Implementing Regulation (EU) 2016/2070.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within the time limits set by Commission Implementing Regulation (EU) 2016/2070.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Commission Implementing Regulation (EU) 2016/2070 (benchmarking portfolios ITS under Article 78(2) of Directive 2013/36/EU)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32016R2070"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Article 1(14) and Article 20","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/sbp-rm (docs/eba/sbp-rm.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-corep-alm","code":"COREP ALMM","name":"Additional liquidity monitoring metrics (ALMM)","group":"Credit institutions: capital adequacy and financial reporting (EU, EBA)","status":"in force","status_note":{"text":"The HNB page anchoring this return (\"Prudential reporting\") still links the superseded Implementing Regulation (EU) 2021/451 rather than its successor, Commission Implementing Regulation (EU) 2024/3117, which the current Decision cites in Article 1(13) and Article 20; see gaps.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/corep-alm (docs/eba/corep-alm.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"All credit institutions, under Regulation (EU) No 575/2013 and Commission Implementing Regulation (EU) 2024/3117 (Article 20 of the current Decision applies HNB's Article 10 IT-solution to these reports).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"As at the reference dates set by Commission Implementing Regulation (EU) 2024/3117; the library's EBA entry gives the pattern for each module.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within the time limits set by Article 3 of Commission Implementing Regulation (EU) 2024/3117.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Commission Implementing Regulation (EU) 2024/3117 (supervisory reporting ITS)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32024R3117"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Article 20","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-alm (docs/eba/corep-alm.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-ae","code":"AE","name":"Asset encumbrance","group":"Credit institutions: capital adequacy and financial reporting (EU, EBA)","status":"in force","status_note":{"text":"The HNB page anchoring this return (\"Prudential reporting\") still links the superseded Implementing Regulation (EU) 2021/451 rather than its successor, Commission Implementing Regulation (EU) 2024/3117, which the current Decision cites in Article 1(13) and Article 20; see gaps.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/ae (docs/eba/ae.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"All credit institutions, under Regulation (EU) No 575/2013 and Commission Implementing Regulation (EU) 2024/3117 (Article 20 of the current Decision applies HNB's Article 10 IT-solution to these reports).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"As at the reference dates set by Commission Implementing Regulation (EU) 2024/3117; the library's EBA entry gives the pattern for each module.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within the time limits set by Article 3 of Commission Implementing Regulation (EU) 2024/3117.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Commission Implementing Regulation (EU) 2024/3117 (supervisory reporting ITS)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32024R3117"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Article 20","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/ae (docs/eba/ae.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-irrbb","code":"IRRBB","name":"Interest rate risk in the banking book (IRRBB)","group":"Credit institutions: capital adequacy and financial reporting (EU, EBA)","status":"in force","status_note":{"text":"The HNB page anchoring this return (\"Prudential reporting\") still links the superseded Implementing Regulation (EU) 2021/451 rather than its successor, Commission Implementing Regulation (EU) 2024/3117, which the current Decision cites in Article 1(13) and Article 20; see gaps.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/irrbb (docs/eba/irrbb.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"All credit institutions, under Regulation (EU) No 575/2013 and Commission Implementing Regulation (EU) 2024/3117 (Article 20 of the current Decision applies HNB's Article 10 IT-solution to these reports).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"As at the reference dates set by Commission Implementing Regulation (EU) 2024/3117; the library's EBA entry gives the pattern for each module.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within the time limits set by Article 3 of Commission Implementing Regulation (EU) 2024/3117.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Commission Implementing Regulation (EU) 2024/3117 (supervisory reporting ITS)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32024R3117"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Article 20","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/irrbb (docs/eba/irrbb.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-sbp-ifrs9","code":"SBP IFRS 9","name":"Supervisory benchmarking: IFRS 9 expected credit loss models","group":"Credit institutions: remuneration and supervisory benchmarking (EU, EBA)","status":"in force","purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/sbp-ifrs9 (docs/eba/sbp-ifrs9.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"Credit institutions using internal models for credit risk or market risk, under Commission Implementing Regulation (EU) 2016/2070, which HNB's Decision names explicitly as one of the IT-solutions it governs (Article 1(14)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"annual","text":"Annually, as at the reference dates set by Commission Implementing Regulation (EU) 2016/2070.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within the time limits set by Commission Implementing Regulation (EU) 2016/2070.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Commission Implementing Regulation (EU) 2016/2070 (benchmarking portfolios ITS under Article 78(2) of Directive 2013/36/EU)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32016R2070"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Article 1(14) and Article 20","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/sbp-ifrs9 (docs/eba/sbp-ifrs9.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-sbpimv","code":"SBP IMV","name":"Supervisory benchmarking: market risk initial market valuation","group":"Credit institutions: remuneration and supervisory benchmarking (EU, EBA)","status":"in force","purpose":{"text":"An EU-harmonised return defined by the EBA. HNB collects it from Croatian credit institutions under Regulation (EU) No 575/2013 and the implementing technical standards named in its legal basis; its own Decision sets the Croatian filing route, IT-solution and (where it adds to the EU rules) deadlines. See the library's EBA entry eba/sbpimv (docs/eba/sbpimv.md) for what the return covers.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"who_files":{"text":"Credit institutions using internal models for credit risk or market risk, under Commission Implementing Regulation (EU) 2016/2070, which HNB's Decision names explicitly as one of the IT-solutions it governs (Article 1(14)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"annual","text":"Annually, as at the reference dates set by Commission Implementing Regulation (EU) 2016/2070.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within the time limits set by Commission Implementing Regulation (EU) 2016/2070.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Commission Implementing Regulation (EU) 2016/2070 (benchmarking portfolios ITS under Article 78(2) of Directive 2013/36/EU)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32016R2070"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Article 1(14) and Article 20","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/sbpimv (docs/eba/sbpimv.md). Croatian firms use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-branch-financial-information","code":"FINREP (EU branches)","name":"Financial information from branches of EU credit institutions","group":"Branches of credit institutions from other Member States (EU, ECB)","status":"in force","purpose":{"text":"Financial information that branches of credit institutions from other EU Member States report to HNB for the purposes of supervision. The data are those defined as mandatory in Annex IV of Regulation (EU) 2015/534 of the European Central Bank on reporting of supervisory financial information (Article 18(1) and (2)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"who_files":{"text":"Branches of credit institutions from other Member States established in the Republic of Croatia ('EU branches') (Article 18(1)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"As at the reference dates in Article 2(1)(b), (c) and (d) and Article 2(2) of Commission Implementing Regulation (EU) 2024/3117 (Article 18(3)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within the time limit in Article 3 of Commission Implementing Regulation (EU) 2024/3117; if it falls on a Saturday, Sunday, public holiday or non-working day, the next working day (Article 18(3) and (4)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Regulation (EU) 2015/534 of the European Central Bank on reporting of supervisory financial information, Annex IV","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32015R0534"},{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Article 18","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the data points are those the ECB defines as mandatory in Annex IV of Regulation (EU) 2015/534. The library has no ECB entry for them yet.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this report was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"eu-tcb","code":"TCB","name":"Regulatory and financial information from third-country branches","group":"Branches of third-country credit institutions (EU, EBA)","status":"upcoming","status_note":{"text":"HNB's Decision (Article 19) already requires these reports, but they are the reports of a delegated act. The library's EBA entries for third-country branch reporting (eba/tcb-core, eba/tcb-hu, eba/tcb-liquidity) record the EBA's standards as published but not yet applied, so the first filing is still ahead.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"purpose":{"text":"Regulatory and financial information that branches of credit institutions from outside the EU report to HNB for the purposes of supervision. The reports are those laid down in the delegated act the European Commission adopts under Article 48l of Directive 2013/36/EU (Article 19(1) and (2)). See the library's EBA entries eba/tcb-core, eba/tcb-hu and eba/tcb-liquidity.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"who_files":{"text":"Third-country branches of credit institutions established in the Republic of Croatia (Article 19(1)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"frequency":{"value":"varies","text":"As at the reference dates in the delegated act under Article 48l of Directive 2013/36/EU (Article 19(3)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"deadline":{"text":"Within the time limit in the delegated act; if it falls on a Saturday, Sunday, public holiday or non-working day, the next working day (Article 19(3) and (4)).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"formats":{"values":["xBRL-CSV"],"text":"Filed via the IT-solution set out in the Instructions for preparing and delivering supervisory reports. The superseded Decision's 2024 amendment (OG 76/2024, Article 21) required these EU-linked reports in XML format up to the reference date of 30 November 2025 and in XBRL-CSV format from the reference date of 31 December 2025; the current Decision's Article 20 applies the same Article 10 IT-solution provisions without re-stating the format name.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"legal_basis":[{"title":"Decision on supervisory reports of credit institutions (OG 100/2026), Article 19","url":"https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026"}],"templates":{"count":0,"items":[],"note":"EU return: the templates will be those of the EBA's reporting standards for third-country branches. See the library's EBA entries eba/tcb-core (docs/eba/tcb-core.md), eba/tcb-hu and eba/tcb-liquidity. Croatian branches will use the EBA's templates and taxonomy.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"documents":["dec-supervisory-reports-2026","prudential-reporting-page","cofi-technical-annexes-v41"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see the library's eba entry named for each return).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (DPM-XL expression rules and XBRL Formula assertions in the EBA's taxonomy package), applied via HNB's Instructions for preparing and delivering supervisory reports.","note":"Credit institutions must also take into account the European Central Bank's published validation rules when preparing these reports (Article 10(3) of the current Decision).","source":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"},"public_data":{"level":"none found","text":"No data from this report was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-izvjestajima-za-potrebe-supervizije-kreditnih-institucija-100-2026","https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182"]},{"id":"cu-quarterly-financial-reports","code":"OP-KU-1 / RDG-KU-2 / BS-KU-3 / IBS-KU-4","name":"Quarterly financial reports of credit unions","official_name":"Financijski izvještaji kreditnih unija","group":"Credit unions (national)","status":"in force","purpose":{"text":"HNB requires credit unions to deliver financial reports for the purposes of supervising their operation under the Credit Unions Act. The reports are used to analyse the financial condition of the credit unions HNB supervises (point 1 of the Decision and point 1 of its Instructions). Read in Croatian; no English version of this Decision was found.","source":"https://www.hnb.hr/documents/20182/674139/h-odluka-financijskim-izvjestajima-kreditnih-unija_npt.pdf/96d8cbec-ee1a-1e10-ff38-174993fcc320"},"who_files":{"text":"Credit unions authorised by HNB under the Credit Unions Act.","source":"https://www.hnb.hr/documents/20182/674139/h-odluka-financijskim-izvjestajima-kreditnih-unija_npt.pdf/96d8cbec-ee1a-1e10-ff38-174993fcc320"},"frequency":{"value":"quarterly","text":"Quarterly, with the balance as at 31 March, 30 June, 30 September and 31 December (point 2 of the Instructions).","source":"https://www.hnb.hr/documents/20182/674139/h-odluka-financijskim-izvjestajima-kreditnih-unija_npt.pdf/96d8cbec-ee1a-1e10-ff38-174993fcc320"},"deadline":{"text":"At the latest one month after the end of the reporting quarter, for example by 30 April for the quarter ending 31 March (point 2 of the Instructions).","source":"https://www.hnb.hr/documents/20182/674139/h-odluka-financijskim-izvjestajima-kreditnih-unija_npt.pdf/96d8cbec-ee1a-1e10-ff38-174993fcc320"},"formats":{"values":["Other"],"text":"Delivered in both paper and electronic form (point 4 of the Instructions); amounts are shown in euro and cents (point 7, as amended by OG 108/2022). Credit unions may design their own report forms provided they keep the prescribed layout (point 3).","source":"https://www.hnb.hr/documents/20182/674139/h-odluka-financijskim-izvjestajima-kreditnih-unija_npt.pdf/96d8cbec-ee1a-1e10-ff38-174993fcc320"},"legal_basis":[{"title":"Decision on financial reports of credit unions (OG 71/2007 and 108/2022)","url":"https://www.hnb.hr/documents/20182/674139/h-odluka-financijskim-izvjestajima-kreditnih-unija_npt.pdf/96d8cbec-ee1a-1e10-ff38-174993fcc320"},{"title":"Credit Unions Act","url":"https://www.hnb.hr/en/-/zakon-o-kreditnim-unijama"}],"templates":{"count":4,"items":[{"code":"OP-KU-1","name":"General data"},{"code":"RDG-KU-2","name":"Profit and loss account"},{"code":"BS-KU-3","name":"Balance sheet"},{"code":"IBS-KU-4","name":"Off-balance sheet items"}],"note":"Listed by name and short code in point 1 of the General Instructions for preparing credit unions' financial reports (Croatian only).","source":"https://www.hnb.hr/documents/20182/674139/h-odluka-financijskim-izvjestajima-kreditnih-unija_npt.pdf/96d8cbec-ee1a-1e10-ff38-174993fcc320"},"documents":["cu-financial-reports-decision"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No list of rules is published. The Instructions (point 9) require internal consistency between corresponding items across the reports, but do not list numbered rules.","source":"https://www.hnb.hr/documents/20182/674139/h-odluka-financijskim-izvjestajima-kreditnih-unija_npt.pdf/96d8cbec-ee1a-1e10-ff38-174993fcc320"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/documents/20182/674139/h-odluka-financijskim-izvjestajima-kreditnih-unija_npt.pdf/96d8cbec-ee1a-1e10-ff38-174993fcc320","https://www.hnb.hr/en/core-functions/supervision/regulations","https://www.hnb.hr/en/-/zakon-o-kreditnim-unijama"]},{"id":"cu-annual-financial-statements","code":"Not stated","name":"Annual financial statements of credit unions","official_name":"Godišnji financijski izvještaji kreditnih unija","group":"Credit unions (national)","status":"in force","purpose":{"text":"Credit unions prepare statutory annual financial statements under the Accounting Act and Croatian Financial Reporting Standards, in the structure HNB's Decision sets out, and deliver them with the auditor's report to the Croatian Financial Agency (Fina) for public disclosure and to HNB. Read in Croatian; no English version of this Decision was found.","source":"https://www.hnb.hr/documents/20182/674139/h-odluka-struktura-sadrzaj-godisnjih-fin.izvjestaja-ku_npt.pdf/c1c05aa6-6d21-4463-9a3a-31fdfae7ee58"},"who_files":{"text":"Credit unions authorised by HNB under the Credit Unions Act.","source":"https://www.hnb.hr/documents/20182/674139/h-odluka-struktura-sadrzaj-godisnjih-fin.izvjestaja-ku_npt.pdf/c1c05aa6-6d21-4463-9a3a-31fdfae7ee58"},"frequency":{"value":"annual","text":"Once a year, for the business year (Article 3(5)).","source":"https://www.hnb.hr/documents/20182/674139/h-odluka-struktura-sadrzaj-godisnjih-fin.izvjestaja-ku_npt.pdf/c1c05aa6-6d21-4463-9a3a-31fdfae7ee58"},"deadline":{"text":"At the latest within four months of the end of the business year to which the annual financial statements relate (Article 3(5)).","source":"https://www.hnb.hr/documents/20182/674139/h-odluka-struktura-sadrzaj-godisnjih-fin.izvjestaja-ku_npt.pdf/c1c05aa6-6d21-4463-9a3a-31fdfae7ee58"},"formats":{"values":["Other"],"text":"File format not stated in the articles read; amounts are shown in the official currency unit of Croatia valid on the reference date, for the current and previous year (Article 3(3), as amended by OG 108/2022).","source":"https://www.hnb.hr/documents/20182/674139/h-odluka-struktura-sadrzaj-godisnjih-fin.izvjestaja-ku_npt.pdf/c1c05aa6-6d21-4463-9a3a-31fdfae7ee58"},"legal_basis":[{"title":"Decision on the structure and content of annual financial reports of credit unions (OG 30/2017 and 108/2022)","url":"https://www.hnb.hr/documents/20182/674139/h-odluka-struktura-sadrzaj-godisnjih-fin.izvjestaja-ku_npt.pdf/c1c05aa6-6d21-4463-9a3a-31fdfae7ee58"},{"title":"Credit Unions Act","url":"https://www.hnb.hr/en/-/zakon-o-kreditnim-unijama"}],"templates":{"count":3,"items":[{"code":"Bilanca","name":"Balance sheet (statement of financial position)"},{"code":"RDG","name":"Profit and loss account"},{"code":"Bilješke","name":"Notes to the financial statements"}],"note":"Listed in Article 2 of the Decision; the detailed line-item structure is set out in the annexed Instructions.","source":"https://www.hnb.hr/documents/20182/674139/h-odluka-struktura-sadrzaj-godisnjih-fin.izvjestaja-ku_npt.pdf/c1c05aa6-6d21-4463-9a3a-31fdfae7ee58"},"documents":["cu-annual-statements-structure-decision"],"validation_rules":{"published":false,"count":null,"count_basis":"No numbered validation rules found; the Instructions set out the line-item structure only.","where":null,"machine_readable":false,"rule_format":"Not applicable.","source":"https://www.hnb.hr/documents/20182/674139/h-odluka-struktura-sadrzaj-godisnjih-fin.izvjestaja-ku_npt.pdf/c1c05aa6-6d21-4463-9a3a-31fdfae7ee58"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/documents/20182/674139/h-odluka-struktura-sadrzaj-godisnjih-fin.izvjestaja-ku_npt.pdf/c1c05aa6-6d21-4463-9a3a-31fdfae7ee58","https://www.hnb.hr/en/core-functions/supervision/regulations","https://www.hnb.hr/en/-/zakon-o-kreditnim-unijama"]},{"id":"pi-regulatory-capital","code":"IPP-RK / IPP-MRK","name":"Regulatory capital reports of payment institutions","official_name":"Izvještaj o visini regulatornoga kapitala / Izvještaj o minimalno potrebnom regulatornom kapitalu","group":"Payment institutions (national)","status":"in force","purpose":{"text":"Payment institutions report the amount of their regulatory capital (IPP-RK) and their minimum required regulatory capital for providing payment services (IPP-MRK), as notes to their audited annual financial statements, under the Payment System Act and HNB's Decision on own funds of payment institutions. Read in Croatian; no English version of this Decision was found.","source":"https://www.hnb.hr/documents/20182/2607191/h-odluka-o-regulatornom-kapitalu-institucija-za-platni-promet_npt.pdf/c68f88d0-297e-54bc-564b-28f402a1c6df"},"who_files":{"text":"Payment institutions established in Croatia and authorised by HNB to provide payment services, except an institution authorised only for the account-information or payment-initiation services in Article 4(7)-(8) of the Payment System Act, and the limited case in Article 99(5) of that Act (Article 1(2)-(3)).","source":"https://www.hnb.hr/documents/20182/2607191/h-odluka-o-regulatornom-kapitalu-institucija-za-platni-promet_npt.pdf/c68f88d0-297e-54bc-564b-28f402a1c6df"},"frequency":{"value":"annual","text":"Once a year, at the same time as the audited annual financial statements (Article 6(5), citing Article 106(2) of the Payment System Act).","source":"https://www.hnb.hr/documents/20182/2607191/h-odluka-o-regulatornom-kapitalu-institucija-za-platni-promet_npt.pdf/c68f88d0-297e-54bc-564b-28f402a1c6df"},"deadline":{"text":"Not stated as a specific number of days in the articles read; filed at the same time as the audited annual financial statements, as required by Article 106(2) of the Payment System Act. A new capital instrument's assessment form and an updated IPP-RK are separately due within 30 days of including it (Article 4(6)); HNB may also ask for unaudited IPP-RK/IPP-MRK reports on another date it sets (Article 6(6)).","source":"https://www.hnb.hr/documents/20182/2607191/h-odluka-o-regulatornom-kapitalu-institucija-za-platni-promet_npt.pdf/c68f88d0-297e-54bc-564b-28f402a1c6df"},"formats":{"values":["Excel"],"text":"Part B of the IPP-MRK form must be delivered exclusively electronically as an Excel document (Annex 2, instructions for completing IPP-MRK); the delivery format of IPP-RK is not separately stated in the articles read.","source":"https://www.hnb.hr/documents/20182/2607191/h-odluka-o-regulatornom-kapitalu-institucija-za-platni-promet_npt.pdf/c68f88d0-297e-54bc-564b-28f402a1c6df"},"legal_basis":[{"title":"Decision on own funds of payment institutions (OG 126/2019 and 148/2022)","url":"https://www.hnb.hr/en/-/odluka-o-regulatornom-kapitalu-institucija-za-platni-promet"},{"title":"Payment System Act (OG 66/2018, 114/2022 and 136/2024)","url":"https://www.hnb.hr/en/-/zakon-o-platnom-prometu"}],"templates":{"count":2,"items":[{"code":"IPP-RK","name":"Report on the amount of regulatory capital"},{"code":"IPP-MRK","name":"Report on the minimum required regulatory capital"}],"note":"Two sheets (\"IPP-RK FORM\" and \"IPP-MRK FORM\") in the \"Templates PI\" workbook linked from HNB's page for this Decision.","source":"https://www.hnb.hr/c/document_library/get_file?uuid=c7cfc5d7-7b7d-1e8b-01b6-ab6280896304&groupId=20182"},"documents":["pi-regulatory-capital-decision","pi-templates"],"validation_rules":{"published":false,"count":null,"count_basis":"No numbered validation rules found; the annexes set out completion instructions row by row, in prose.","where":null,"machine_readable":false,"rule_format":"Not applicable.","source":"https://www.hnb.hr/documents/20182/2607191/h-odluka-o-regulatornom-kapitalu-institucija-za-platni-promet_npt.pdf/c68f88d0-297e-54bc-564b-28f402a1c6df"},"public_data":{"level":"none found","text":"No data from this specific report, by name, was found published by HNB on the pages checked.","source":"https://www.hnb.hr/en/core-functions/supervision/information-on-the-banking-system"},"sources":["https://www.hnb.hr/en/-/odluka-o-regulatornom-kapitalu-institucija-za-platni-promet","https://www.hnb.hr/documents/20182/2607191/h-odluka-o-regulatornom-kapitalu-institucija-za-platni-promet_npt.pdf/c68f88d0-297e-54bc-564b-28f402a1c6df","https://www.hnb.hr/c/document_library/get_file?uuid=c7cfc5d7-7b7d-1e8b-01b6-ab6280896304&groupId=20182"]}],"documents":[{"id":"prudential-reporting-page","title":"Prudential reporting","url":"https://www.hnb.hr/en/statistics/information-for-reporting-entities/prudential-reporting","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2022-12-16","note":"HNB's page linking the legal instruments behind credit institutions' prudential/supervisory reporting: the two national Decisions and three EU implementing technical standards. It has not been updated since the 2026 Decisions replaced the superseded ones; see gaps."},{"id":"dec-supervisory-reports-2026","title":"Decision on supervisory reports of credit institutions (OG 100/2026)","url":"https://www.hnb.hr/c/document_library/get_file?uuid=4398a6dd-5258-3d74-8a65-1d29f47079fb&groupId=20182","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":141819,"sha256":"5292bfbf292079720d99af6225ec85bae4c8c7daa599486620c17855003129f5","date":"2026-09-18","note":"The current Decision (entered into force 30 September 2026), which replaced the Decision of OG 146/2021 and its amendments."},{"id":"structure-national-supervisory-reports-2026","title":"Structure of national supervisory reports","url":"https://www.hnb.hr/c/document_library/get_file?uuid=967ade75-cdc5-2af2-5dff-fa42c05d6d98&groupId=20182","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":339459,"sha256":"c5529309483e7be503112c454489cedcb83da508f2b598b7b4648bc237179cbe","date":"2026-09-18","note":"Workbook with one sheet per national report form in English (RS4, DNP1, PD33, POKI4, PROP1, PROPK, UKT5, MIKI4, PIKI2, ID5, IDZ2, S1), plus a hidden, empty sheet named \"POVI rules\". DNP1's sheet remains even though DNP1 is discontinued (last filing transitional, see dnp1-discontinued); no sheet for IKP."},{"id":"structure-supervisory-reports-2025-superseded","title":"Structure and content of supervisory reports (superseded, OG 119/2025 amendment)","url":"https://www.hnb.hr/c/document_library/get_file?uuid=da2072de-4890-42f3-2d6f-01cd04fd9e11&groupId=20182","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":302884,"sha256":"2d0a3f867233283177c8955c0432c09a67d646a824a9b3e0e1ba67d420ff864e","date":"2025-09-18","note":"Linked from the superseded Decision's final amendment (OG 119/2025). Includes KT-DS and DKT sheets, which the current structure workbook no longer has."},{"id":"cofi-technical-annexes-v41","title":"Tehnički prilozi COFI v4.1 (technical annexes COFI v4.1)","url":"https://www.hnb.hr/c/document_library/get_file?uuid=7f3c3e3a-1948-0772-1717-94cbf7acea85&groupId=20182","role":"schema","file_type":"zip","downloadable":true,"size_bytes":3484146,"sha256":"de047be077222625c01e50168e5f31b2d401d42854f46d67c2e629f37743a4d4","date":null,"note":"A zip (read in Croatian) listed under the superseded Decision's page, containing an input-record annex workbook, a further zip of example XML files and an XSD schema, and a workbook named \"tagged COFI reports ESG v4.1\". The ESG file name suggests credit institutions also file EBA ESG risk data through this system; no separate HNB return description for it was found, so no ESG return is recorded in this file (see gaps). The nested XML/XSD zip was not opened."},{"id":"dec-statistical-supervisory-reporting-2026","title":"Decision on statistical and supervisory reporting (OG 104/2026)","url":"https://www.hnb.hr/c/document_library/get_file?uuid=f09b3004-d31b-cc77-340b-054958357a05&groupId=20182","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":111238,"sha256":"3e9be2c3b3eef0db9890e737b35f17eacfa32add082bc00515cbb1a25c591fd8","date":"2026-09-18","note":"Governs the underlying account-level data submission (ten-day, monthly and quarterly) from which HNB compiles the \"compiled\" national reports (RS4, PD33, POKI4, PROP1, PROPK, UKT5, MIKI4, PIKI2, ID5, IDZ2); covers both statistical purposes (monetary statistics, out of scope of this file) and supervisory purposes."},{"id":"cu-financial-reports-decision","title":"Odluka o financijskim izvještajima kreditnih unija (Decision on financial reports of credit unions)","url":"https://www.hnb.hr/documents/20182/674139/h-odluka-financijskim-izvjestajima-kreditnih-unija_npt.pdf/96d8cbec-ee1a-1e10-ff38-174993fcc320","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":194640,"sha256":"140915a99e756af08a29b2154546ea367884f726884b86021217fc8201c1e1b8","date":"2022-12-05","note":"Croatian-only unofficial consolidated text (OG 71/2007 and 108/2022), in force since 1 January 2023. Found via web search for its address and fetched directly; HNB's own listing page for this specific Decision was not located among the pages browsed (see gaps)."},{"id":"cu-annual-statements-structure-decision","title":"Odluka o strukturi i sadržaju godišnjih financijskih izvještaja kreditnih unija (Decision on the structure and content of annual financial reports of credit unions)","url":"https://www.hnb.hr/documents/20182/674139/h-odluka-struktura-sadrzaj-godisnjih-fin.izvjestaja-ku_npt.pdf/c1c05aa6-6d21-4463-9a3a-31fdfae7ee58","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":190131,"sha256":"11ceb6a4c893d3fe8a54f68e73b03ea71f236f89fc6e0aadf4b15e4266e9f143","date":"2022-10-03","note":"Croatian-only unofficial consolidated text (OG 30/2017 and 108/2022). Found via web search for its address and fetched directly; HNB's own listing page for this specific Decision was not located among the pages browsed (see gaps)."},{"id":"pi-regulatory-capital-decision","title":"Odluka o regulatornom kapitalu institucija za platni promet (Decision on own funds of payment institutions)","url":"https://www.hnb.hr/documents/20182/2607191/h-odluka-o-regulatornom-kapitalu-institucija-za-platni-promet_npt.pdf/c68f88d0-297e-54bc-564b-28f402a1c6df","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":264201,"sha256":"9eed3821cba71dd3aefcc45ab6fcdbcaf849503e2c3518246181d895b7c3ce08","date":"2022-12-23","note":"Croatian-only unofficial consolidated text (OG 126/2019 and 148/2022). HNB's own page for this Decision (linked as source_page) in fact links the original, non-consolidated OG 126/2019 PDF; this consolidated version was found via a separate web search and fetched directly."},{"id":"pi-templates","title":"Templates PI","url":"https://www.hnb.hr/c/document_library/get_file?uuid=c7cfc5d7-7b7d-1e8b-01b6-ab6280896304&groupId=20182","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":16689,"sha256":"38d6a49538dc33979c6660ed46f3bfbbe52f1b278d1a3bbfd867d14b6067b3d2","date":null,"note":"Two sheets: \"IPP-RK FORM\" and \"IPP-MRK FORM\"."}]}]}