Regulatory Alerts2026-01-01
Decision amending the Decision on the Criteria and the Manner of Classification of Assets and Calculation of Provisions for Potential Loan Losses of a Credit Institution
The Council of the Central Bank of Montenegro issued this decision to amend the regulatory framework for classifying assets and calculating provisions for potential loan losses in credit institutions. The amendments introduce a new definition of loan restructuring, update default criteria, and establish detailed prudential treatment rules for the impairment of non-performing exposures. These changes, which include specific deduction factors and transitional provisions, enter into force on the eighth day following publication and apply as of 1 January 2026.
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