Decision on Banks' Reporting in Relation to Banking Groups

Evidence Data
Collection: Other General and Individual Acts
Decision on Banks' Reporting in Relation to Banking Groups Official Gazette of the Republic of Slovenia, No.
676/26
ID:
SKLE14388
SOP:
2026-01-1336
Adopted:
17 May 2026
Published:
19 May 2026
Effective from:
3 June 2026
Type of Act:
Decision
Lead Agency:
Bank of Slovenia
Adopting Body:
Bank of Slovenia
Forms
The electronic edition of the Official Gazette is the official edition from 1 January 2006. Prior to this date, official editions were published in paper form.

Text

Pursuant to the fifth paragraph of Article 413 of the Banking Act (Official Gazette of the Republic of Slovenia, No. 15/26; hereinafter: ZBan-4) and the first paragraph of Article 31 of the Bank of Slovenia Act (Official Gazette of the Republic of Slovenia, No. 72/06 – consolidated text, 59/11, 55/17 and 15/26 – ZBan-4), the Council of the Bank of Slovenia issues

Decision on Banks' Reporting in Relation to Banking Groups

CHAPTER I
GENERAL PROVISIONS

Article 1
(content of the decision)

(1) This Decision specifies in detail the content of the report on the banking group, as well as the method and deadline for submitting this report to the Bank of Slovenia.

(2) The provisions of this Decision apply to:

a) a bank, savings bank, or credit institution (hereinafter: bank) that holds the position of a parent bank in the Republic of Slovenia or an EU parent bank;

b) a bank that is subordinate to a financial holding company or a mixed financial holding company, but is designated as responsible for ensuring compliance with the group's prudential requirements on a consolidated basis in accordance with point 3 of the first paragraph of Article 113 of ZBan-4;

c) the parent financial holding company of the Republic of Slovenia, the parent mixed financial holding company of the Republic of Slovenia, the EU parent financial holding company, and the EU parent mixed financial holding company that have obtained approval in accordance with Article 108 of ZBan-4;

d) another financial holding company or mixed financial holding company that has its seat in the Republic of Slovenia and has obtained approval in accordance with Article 108 of ZBan-4, or when designated as responsible for ensuring compliance with the group's prudential requirements on a consolidated basis in accordance with point 3 of the first paragraph of Article 113 of ZBan-4.

(3) Where this Decision refers to provisions of other regulations, those provisions shall apply in their currently valid text.

Article 2
(definitions of terms)

The terms used in this Decision have the same meaning as in the provisions of ZBan-4 and Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (OJ L No 176 of 27 June 2013, p. 1), last amended by Corrigendum (OJ L No 2025/90998 of 5 December 2025, p. 1) (hereinafter: Regulation 575/2013/EU), and regulations issued on their basis.

CHAPTER II
REPORTING IN RELATION TO THE BANKING GROUP

Article 3
(report on the composition of the banking group)

(1) The obligor referred to in the second paragraph of Article 1 of this Decision shall submit to the Bank of Slovenia a report on the composition of the banking group for assessment of whether and to what extent the banking group is subject to consolidated supervision in accordance with the provisions of ZBan-4 or Regulation 575/2013/EU.

(2) The report on the composition of the banking group shall contain a list of all entities falling within the scope of prudential consolidation and information about these entities from the third paragraph of this Article.

(3) Information about entities in the banking group for each individual entity, including the parent entity in the group, shall cover:

a) data defined in sub-points (a), (d) to (i) and (k) to (q) of paragraph 296 of Part 2 of Annex to Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory reporting by institutions and repealing Implementing Regulation (EU) No 680/2014 (OJ L No 97 of 19 March 2021, p. 1), last amended by Commission Implementing Regulation (EU) 2024/855 of 15 March 2024 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/451 regarding supervisory reporting rules on interest rate risk in the banking book (OJ L No 2024/855 of 24 April 2024, p. 1) (hereinafter: ITS for supervisory reporting), with the direct and indirect share separately stated for data from points (k) and (l), which together constitute the final share in the capital and voting rights of the relevant entities;

b) the type of activity performed by the entity (e.g., activity code according to the standard classification of activities and a description of the activity actually performed by the entity);

c) a list of other entities holding a qualifying holding in this entity;

d) members of the entity's bodies (management and supervisory bodies), a statement of their possible membership in the management and supervisory bodies of other entities, including the activities of other entities;

e) a statement of the authority competent for the supervision of the individual entity;

f) a statement of whether an audit is performed in the entity and the name of the audit firm;

g) a list of the most frequent transactions performed by the entity for the parent entity in the group and other entities in the banking group;

h) any additional information necessary for reviewing the structure of the group and connections within the banking group.

(4) In the report on the composition of the banking group referred to in the second paragraph of this Article, the required information shall be presented separately for all entities excluded from the scope of prudential consolidation in accordance with Article 19 of Regulation 575/2013/EU, and the reason for exclusion and justification that the reasons for exclusion still exist shall also be stated. For entities excluded from the scope of prudential consolidation in accordance with the first paragraph and point (b) of the second paragraph of Article 19 of Regulation 575/2013/EU, the amount of their on-balance sheet and off-balance sheet items shall be stated separately for each entity.

(5) The obligor referred to in the second paragraph of Article 1 of this Decision, who reports the information from point (a) of the third paragraph of this Article to the Bank of Slovenia in accordance with the ITS for supervisory reporting, is not required to include this information in the report on the composition of the banking group under this Decision.

Article 4
(reference date for reporting and deadline for submission of reports)

(1) The obligor referred to in the second paragraph of Article 1 of this Decision shall submit the report on the composition of the banking group from Article 3 of this Decision as of the reference date of the annual reporting from Article 2 of the ITS for supervisory reporting, no later than the deadline for submission of annual information from Article 3 of the ITS for supervisory reporting.

(2) Notwithstanding the first paragraph of this Article, the obligor referred to in the second paragraph of Article 1 of this Decision shall notify the Bank of Slovenia of any change in the group structure and other facts important for consolidated supervision no later than five working days from the occurrence of the change.

CHAPTER III
METHOD OF REPORTING

Article 5
(general)

The obligor referred to in the second paragraph of Article 1 of this Decision shall submit the report on the composition of the banking group from Article 3 of this Decision to the Bank of Slovenia within the prescribed deadlines via the B2B system in the area of Group Reporting (SKUP) using a digital certificate. Instructions for obtaining a digital certificate and exchanging files are specified in detail in a technical instruction published on the website of the Bank of Slovenia (area: Reporting).

CHAPTER IV
TRANSITIONAL AND FINAL PROVISIONS

Article 6
(transitional provision)

The obligor referred to in the second paragraph of Article 1 of this Decision shall submit the organizational chart or schematic representation of the group from Article 3 of the Decision on Banks' and Savings Banks' Reporting in Relation to Groups (Official Gazette of the Republic of Slovenia, No. 63/15, 92/21 – ZBan-3 and 15/26 – ZBan-4) as of the end of 2026 to the address: Bank of Slovenia, Banking Supervision, Slovenska 35, 1505 Ljubljana, by 11 February 2027.

Article 7
(termination of validity of the decision)

(1) With the entry into force of this Decision, the Decision on Banks' and Savings Banks' Reporting in Relation to Groups (Official Gazette of the Republic of Slovenia, No. 63/15, 92/21 – ZBan-3 and 15/26 – ZBan-4) shall cease to apply.

(2) Notwithstanding the preceding paragraph, Article 3 of the Decision on Banks' and Savings Banks' Reporting in Relation to Groups (Official Gazette of the Republic of Slovenia, No. 63/15, 92/21 – ZBan-3 and 15/26 – ZBan-4) regarding the submission of the organizational chart or schematic representation of the group shall continue to apply until 11 February 2027.

Article 8
(entry into force of the decision)

(1) This Decision shall enter into force on the fifteenth day after its publication in the Official Gazette of the Republic of Slovenia.

(2) Notwithstanding the preceding paragraph, Article 5 of this Decision shall begin to apply on 1 December 2026, until which time the provision of Article 6 of the Decision on Banks' and Savings Banks' Reporting in Relation to Groups (Official Gazette of the Republic of Slovenia, No. 63/15, 92/21 – ZBan-3 and 15/26 – ZBan-4) shall apply.

No. 007/2026

Ljubljana, 18 May 2026

EDA 2026-5023912000-0008

Primož Dolenc
Chairman of the Council of the Bank of Slovenia