Hrvatska narodna banka (Croatian National Bank) (HNB): regulatory returns

What this page covers

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

How firms file

The library records no filing system for the HNB. Each return's page gives its format and how it is sent, where the regulator says.

Data the HNB publishes from the returns

• Indicators of credit institution operations - per institution (SV1, SV3-SV8)

  Firm by firm · Excel tables published per period

  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. Source

  From: RS4, FINREP, COREP OF

  Reuse: HNB's general terms of use apply (see the licence block): copying is permitted with HNB stated as the source, unchanged.

• Indicators of credit institution operations - aggregate (SV2)

  Added up across firms · Excel table published per period

  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. Source

  From: RS4, FINREP, COREP OF

  Reuse: HNB's general terms of use apply (see the licence block): copying is permitted with HNB stated as the source, unchanged.

Reuse terms for the HNB's documents

Hrvatska narodna banka (Croatian National Bank): Terms of use, 'Web site related copyright' (published 31 May 2015), checked 13 November 2026. In the HNB's words:

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.]

Can others share copies?

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.

What the library does

Keeps copies of the documents, as the terms allow. 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.

Notice the HNB's terms ask for: 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.

What could not be verified

Said plainly, so nobody relies on a fact the sources do not give.

• 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

• Prudential reporting
• Decision on supervisory reports of credit institutions (OG 100/2026)
• Structure of national supervisory reports
• Decision on supervisory reports of credit institutions (superseded, OG 146/2021 and amendments)
• Decision on statistical and supervisory reporting (OG 104/2026)
• Regulations (credit institutions)
• Basics and objectives
• Role
• Information on the banking system
• Indicators of credit institution operations
• Decision on financial reports of credit unions
• Decision on the structure and content of annual financial reports of credit unions
• Decision on own funds of payment institutions
• Terms of use

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. See every regulator in the regulatory returns library.