Decision of the National Bank of Slovakia No. 7/2026 of 8 June 2026 on the determination of annual contributions and a special contribution of supervised entities of the financial market for 2027

Part 21/2026 NBS Gazette – Decision No. 7/2026 1
_________________________________________________________________________________________ 7/2026 Decision of the National Bank of Slovakia of 8 June 2026 on the determination of annual contributions and a special contribution of supervised entities of the financial market for the year 2027

The Banking Board of the National Bank of Slovakia, pursuant to Section 6(2)(d) of Act No. 566/1992 Coll. on the National Bank of Slovakia as amended by Act No. 519/2005 Coll. and pursuant to Section 40(2) of Act No. 747/2004 Coll. on the supervision of the financial market and amending certain laws as amended by subsequent regulations (hereinafter referred to as the "Supervision Act"), has decided as follows:

§ 1

(1) Supervised entities of the financial market that have obtained permission or other authorization to conduct activities in the field of the financial market under a special regulation1) (hereinafter referred to as "contributors") are obliged to pay annual contributions to the National Bank of Slovakia pursuant to Section 40(1) of the Supervision Act. Supervised entities that have their registered office outside the territory of the Slovak Republic and are authorized on the territory of the Slovak Republic to create or manage funds under special regulations, either through a branch or without establishing a branch, are also obliged to pay annual contributions as contributors.2)

(2) Contributors are obliged to pay a special contribution to the National Bank of Slovakia for each final decision of the National Bank of Slovakia issued in proceedings conducted against the contributor for deficiencies in the area of financial consumer protection, which decided that the contributor violated the rights of a financial consumer or violated an obligation in the area of financial consumer protection, and which became final in the year 2026. A decision on an interim measure, a decision issued in summary proceedings, or a fine imposed in summary proceedings shall not be considered a decision under the first sentence.

(3) Annual contributions for the year 2027 (hereinafter referred to as "annual contribution") are determined a) based on the volume of assets of the contributor; for contributors that are banks or branches of foreign banks as follows:

Contributor's asset volume band according to § 2 | Amount of annual contribution --- | --- From 0 EUR to 5,000,000 EUR inclusive | 0.1000% of the contributor's asset volume, but at least 1,000 EUR From 5,000,000 EUR to 100,000,000 EUR inclusive | 5,000 EUR + 0.0284% of the contributor's asset volume exceeding 5,000,000 EUR From 100,000,000 EUR to 500,000,000 EUR inclusive | 31,980 EUR + 0.0236% of the contributor's asset volume exceeding 100,000,000 EUR From 500,000,000 EUR to 1,000,000,000 EUR inclusive | 126,380 EUR + 0.0211% of the contributor's asset volume exceeding 500,000,000 EUR From 1,000,000,000 EUR to 2,000,000,000 EUR inclusive | 231,880 EUR + 0.0192% of the contributor's asset volume exceeding 1,000,000,000 EUR From 2,000,000,000 EUR to 5,000,000,000 EUR inclusive | 423,880 EUR + 0.0176% of the contributor's asset volume exceeding 2,000,000,000 EUR From 5,000,000,000 EUR to 10,000,000,000 EUR inclusive | 951,880 EUR + 0.0157% of the contributor's asset volume exceeding 5,000,000,000 EUR From 10,000,000,000 EUR to 15,000,000,000 EUR inclusive | 1,736,880 EUR + 0.0130% of the contributor's asset volume exceeding 10,000,000,000 EUR From 15,000,000,000 EUR to 20,000,000,000 EUR inclusive | 2,386,880 EUR + 0.0122% of the contributor's asset volume exceeding 15,000,000,000 EUR More than 20,000,000,000 EUR | 2,996,880 EUR + 0.0113% of the contributor's asset volume exceeding 20,000,000,000 EUR

b) based on the volume of assets of the contributor; for contributors that are insurance companies, reinsurance companies, branches of foreign insurance companies, or branches of foreign reinsurance companies as follows:

Contributor's asset volume band according to § 2 | Amount of annual contribution --- | --- From 0 EUR to 5,000,000 EUR inclusive | 0.1000% of the contributor's asset volume, but at least 1,000 EUR From 5,000,000 EUR to 100,000,000 EUR inclusive | 5,000 EUR + 0.0935% of the contributor's asset volume exceeding 5,000,000 EUR From 100,000,000 EUR to 500,000,000 EUR inclusive | 93,825 EUR + 0.0910% of the contributor's asset volume exceeding 100,000,000 EUR From 500,000,000 EUR to 1,000,000,000 EUR inclusive | 457,825 EUR + 0.0875% of the contributor's asset volume exceeding 500,000,000 EUR From 1,000,000,000 EUR to 2,000,000,000 EUR inclusive | 895,325 EUR + 0.0860% of the contributor's asset volume exceeding 1,000,000,000 EUR More than 2,000,000,000 EUR | 1,755,325 EUR + 0.0850% of the contributor's asset volume exceeding 2,000,000,000 EUR

c) based on the volume of assets of the contributor; for the contributor that is a pension fund management company including assets of pension funds managed by it as follows:

Contributor's asset volume band according to § 2 | Amount of annual contribution --- | --- From 0 EUR to 5,000,000 EUR inclusive | 0.1000% of the contributor's asset volume, but at least 1,000 EUR From 5,000,000 EUR to 100,000,000 EUR inclusive | 5,000 EUR + 0.0116% of the contributor's asset volume exceeding 5,000,000 EUR From 100,000,000 EUR to 500,000,000 EUR inclusive | 16,020 EUR + 0.0102% of the contributor's asset volume exceeding 100,000,000 EUR From 500,000,000 EUR to 1,000,000,000 EUR inclusive | 56,820 EUR + 0.0081% of the contributor's asset volume exceeding 500,000,000 EUR From 1,000,000,000 EUR to 2,000,000,000 EUR inclusive | 97,320 EUR + 0.0066% of the contributor's asset volume exceeding 1,000,000,000 EUR More than 2,000,000,000 EUR | 163,320 EUR + 0.0048% of the contributor's asset volume exceeding 2,000,000,000 EUR

d) based on the volume of assets of the contributor; for the contributor that is a supplementary pension company including assets of supplementary pension funds managed by it as follows:

Contributor's asset volume band according to § 2 | Amount of annual contribution --- | --- From 0 EUR to 5,000,000 EUR inclusive | 0.1000% of the contributor's asset volume, but at least 1,000 EUR From 5,000,000 EUR to 100,000,000 EUR inclusive | 5,000 EUR + 0.0408% of the contributor's asset volume exceeding 5,000,000 EUR From 100,000,000 EUR to 500,000,000 EUR inclusive | 43,760 EUR + 0.0279% of the contributor's asset volume exceeding 100,000,000 EUR From 500,000,000 EUR to 1,000,000,000 EUR inclusive | 155,360 EUR + 0.0224% of the contributor's asset volume exceeding 500,000,000 EUR More than 1,000,000,000 EUR | 267,360 EUR + 0.0210% of the contributor's asset volume exceeding 1,000,000,000 EUR

e) based on the volume of assets of the contributor; for contributors that are management companies including assets of funds managed by them, self-managed investment funds with variable statutory capital authorized under a special law,3) managers of qualified venture capital funds,4) self-managed qualified venture capital funds,4) managers of qualified social entrepreneurship funds,5) self-managed qualified social entrepreneurship funds,5) or foreign management companies that on the territory of the Slovak Republic without establishing a branch or through a branch create and manage funds under special regulations2) as follows:

Contributor's asset volume band according to § 2 | Amount of annual contribution --- | --- From 0 EUR to 5,000,000 EUR inclusive | 0.1000% of the contributor's asset volume, but at least 1,000 EUR From 5,000,000 EUR to 100,000,000 EUR inclusive | 5,000 EUR + 0.0252% of the contributor's asset volume exceeding 5,000,000 EUR From 100,000,000 EUR to 500,000,000 EUR inclusive | 28,940 EUR + 0.0178% of the contributor's asset volume exceeding 100,000,000 EUR From 500,000,000 EUR to 1,000,000,000 EUR inclusive | 100,140 EUR + 0.0147% of the contributor's asset volume exceeding 500,000,000 EUR From 1,000,000,000 EUR to 2,000,000,000 EUR inclusive | 173,640 EUR + 0.0107% of the contributor's asset volume exceeding 1,000,000,000 EUR More than 2,000,000,000 EUR | 280,640 EUR + 0.0068% of the contributor's asset volume exceeding 2,000,000,000 EUR

f) based on the volume of assets of the contributor; for contributors that are securities dealers that are not banks, branches of foreign securities dealers that are not banks, payment institutions, electronic money institutions without restriction on the scope of issued electronic money, crypto-asset service providers,6) that are not banks, issuers of asset-referenced tokens,7) lenders providing consumer loans without restriction on the scope,8) or crowdfunding service providers9) as follows:

Amount of annual contribution

0.1000% of the contributor's asset volume according to § 2, but at least 1,000 EUR

g) based on the volume of receivables that are the subject of loan management under a special regulation;10) for the contributor that is a loan manager11) as follows:

Amount of annual contribution

0.1000% of the volume of receivables according to § 2(4), but at least 1,000 EUR

h) as a fixed sum; for contributors that are independent financial agents – natural persons as follows:

Contributor's rate base band according to § 2(5) | Amount of annual contribution --- | --- Up to 100,000 EUR inclusive | 500 EUR From 100,000 EUR to 500,000 EUR inclusive | 1,000 EUR From 500,000 EUR to 1,000,000 EUR inclusive | 2,000 EUR From 1,000,000 EUR to 5,000,000 EUR inclusive | 3,000 EUR From 5,000,000 EUR to 10,000,000 EUR inclusive | 5,000 EUR From 10,000,000 EUR to 20,000,000 EUR inclusive | 8,000 EUR From 20,000,000 EUR to 35,000,000 EUR inclusive | 10,000 EUR More than 35,000,000 EUR | 15,000 EUR

i) as a fixed sum; for contributors that are independent financial agents – legal entities as follows:

Contributor's rate base band according to § 2(5) | Amount of annual contribution --- | --- Up to 100,000 EUR inclusive | 1,000 EUR From 100,000 EUR to 500,000 EUR inclusive | 2,000 EUR From 500,000 EUR to 1,000,000 EUR inclusive | 4,000 EUR From 1,000,000 EUR to 5,000,000 EUR inclusive | 6,000 EUR From 5,000,000 EUR to 10,000,000 EUR inclusive | 10,000 EUR From 10,000,000 EUR to 20,000,000 EUR inclusive | 15,000 EUR From 20,000,000 EUR to 35,000,000 EUR inclusive | 20,000 EUR More than 35,000,000 EUR | 25,000 EUR

j) as a fixed sum for the following contributors as follows:

Contributor	Amount of annual contribution
Financial advisor – natural person	100 EUR
Financial advisor – legal entity	500 EUR
Branch of a foreign management company	3,400 EUR Foreign management company that without establishing a branch conducts activities other than creating and managing funds under special regulations2) on the territory of the Slovak Republic

§ 2

(1) The rate base for determining the amount of the annual contribution of a contributor according to § 1(1) is the volume of assets of the contributor reported in its financial statements prepared in accordance with accounting rules and accounting standards as of 31 December 2025 or as of the last day of the contributor's financial year,13) which immediately precedes the year 2026 and audited by an auditor according to a special law14) (hereinafter referred to as "asset volume"), unless paragraphs 2, 4, and 5 stipulate otherwise, or if the annual contribution is determined as a fixed sum. For the purpose of calculating the annual contribution of the contributor, the asset volume of the contributor also includes assets of other persons managed by the contributor, which the contributor uses at least partially to carry out activities subject to supervision of the contributor; this does not apply to contributors according to the second sentence of § 1(1), for whom the total asset volume for the purpose of annual contributions is considered only to be assets in funds under special regulations2) managed by the contributor on the territory of the Slovak Republic.

(2) The rate base for the annual contribution of lenders authorized to provide consumer loans without restriction on the scope8) determined according to paragraph 1 shall be reduced proportionally depending on the ratio of the volume of receivables from consumer loans to the total volume of receivables from loans provided by these contributors as of 31 December 2025 or as of the last day of their financial year,13) which immediately precedes the year 2026. For the purpose of the procedure under the first sentence, the relevant volume of receivables from provided consumer loans and the total volume of receivables from provided loans resulting from reports submitted to the National Bank of Slovakia according to § 35 of the Supervision Act shall be decisive.

(3) If data on the volume of assets according to paragraph 1 does not exist and the contributor incurs an obligation to pay an annual contribution in the year 2027, the basis for determining the amount of the annual contribution is the volume of assets of the contributor reported in the accounting records as of the last day of the fourth calendar month after the month in which the contributor obtained permission or other authorization to conduct activities in the field of the financial market under a special regulation;1) the volume of these assets is the contributor obliged to notify the National Bank of Slovakia in writing no later than the 20th day of the fifth calendar month after the month in which the contributor obtained permission or other authorization to conduct activities in the field of the financial market under a special regulation.1)

(4) The rate base for determining the amount of the annual contribution of loan managers11) according to § 1(3)(g) is the volume of receivables that are the subject of loan management under a special regulation10) as of 31 December 2026. The volume of receivables under the first sentence is determined from reports submitted to the National Bank of Slovakia (§ 35 of the Supervision Act).

13. § 3(4), (6), and (7) of Act No. 431/2002 Coll. on Accounting as amended by subsequent regulations. 14) Act No. 431/2002 Coll. on Accounting as amended by subsequent regulations.

14. For example, Act of the Slovak National Council No. 310/1992 Coll. on Building Savings as amended by subsequent regulations, § 2(3) of Act of the National Council of the Slovak Republic No. 566/1992 Coll. on the National Bank of Slovakia as amended by Act No. 519/2005 Coll., § 6, 7, 11 to 13, 24, and 24a of Act of the National Council of the Slovak Republic No. 202/1995 Coll. Foreign Exchange Act and the Act amending and supplementing Act of the Slovak National Council No. 372/1990 Coll. on Offences as amended by subsequent regulations, § 22 of Act of the National Council of the Slovak Republic No. 118/1996 Coll. on Deposit Protection and Amending Certain Laws as amended by subsequent regulations, Act No. 147/2001 Coll. on Advertising and Amending Certain Laws as amended by subsequent regulations, Act No. 381/2001 Coll. on Mandatory Contractual Insurance of Liability for Damage Caused by the Operation of Motor Vehicles and Amending Certain Laws as amended by subsequent regulations, Act No. 483/2001 Coll. on Banks and Amending Certain Laws as amended by subsequent regulations, Act No. 566/2001 Coll. on Securities and Investment Services and Amending Certain Laws (Securities Act) as amended by subsequent regulations, Act No. 429/2002 Coll. on Securities Exchange as amended by subsequent regulations, Act No. 43/2004 Coll. on Retirement Savings and Amending Certain Laws as amended by subsequent regulations, Act No. 650/2004 Coll. on Supplementary Pension Savings and Amending Certain Laws as amended by subsequent regulations, § 18(2) and (5) and § 29(3) to (5) of Act No. 297/2008 Coll. on the Protection against the Laundering of Proceeds from Criminal Activity and on the Protection against the Financing of Terrorism and Amending Certain Laws as amended by subsequent regulations, Act No. 186/2009 Coll. on Financial Intermediation and Financial Advice and Amending Certain Laws as amended by subsequent regulations, § 63 to 87 and 89 of Act No. 492/2009 Coll. on Payment Services and Amending Certain Laws as amended by subsequent regulations, Act No. 203/2011 Coll. on Collective Investment as amended by subsequent regulations, Act No. 39/2015 Coll. on Insurance and Amending Certain Laws as amended by subsequent regulations, Regulation (EU) 2021/1230 of the European Parliament and of the Council of 14 July 2021 on cross-border payments in the Union (OJ EU L 274, 30.7.2021) in the current version, Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC Derivatives, Central Counterparties and Trade Repositories (OJ EU L 201, 27.7.2012) in the current version, Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ EU L 176, 27.6.2013) in the current version, Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical
    standards with regard to reporting by institutions for supervisory purposes and repealing Implementing Regulation (EU) No 680/2014 (OJ EU L 97, 19.3.2021) in the current version, Regulation (EU) No 596/2014 of the European Parliament and of the Council of 16 April 2014 on Market Abuse (Market Abuse Regulation) and repealing Directive 2003/6/EC of the European Parliament and of the Council and Commission Directives 2003/124/EC, 2003/125/EC and 2004/72/EC (OJ EU L 173, 12.6.2014) in the current version, Regulation (EU) No 1286/2014 of the European Parliament and of the Council of 26 November 2014 on key information documents for packaged retail and insurance-based investment products (PRIIPs) (OJ EU L 352, 9.12.2014) in the current version, Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments amending Regulation (EU) No 648/2012 (OJ EU L 173, 12.6.2014) in the current version, Regulation (EU) 2020/1503 of the European Parliament and of the Council of 7 October 2020 on European crowdfunding service providers for business and amending Regulation (EU) 2017/1129 and Directive (EU) 2019/1937 (OJ EU L 347, 20.10.2020), Regulation (EU) No 345/2013 of the European Parliament and of the Council of 17 April 2013 on European venture capital funds (OJ EU L 115, 25.4.2013) in the current version, Regulation (EU) No 346/2013 of the European Parliament and of the Council of 17 April 2013 on European social entrepreneurship funds (OJ EU L 115, 25.4.2013) in the current version, Regulation (EU) 2019/1238 of the European Parliament and of the Council of 20 June 2019 on a pan-European personal pension product (PEPP) (OJ EU L 198, 25.7.2019) in the current version, Act No. 129/2022 Coll. on the Pan-European Personal Pension Product and Amending Certain Laws, Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (OJ EU L 150, 9.6.2023) in the current version, Act No. 106/2024 Coll. on Loan Managers and Purchasers of Loans and Amending Certain Laws as amended by subsequent regulations, Act No. 108/2024 Coll. on Consumer Protection and Amending Certain Laws as amended by subsequent regulations, Act No. 311/2025 Coll. on the Protection of Consumers in Remote Financial Services and Amending Certain Laws,

15. For example, § 4(2) of Act No. 203/2011 Coll. as amended by subsequent regulations.

16. § 28 or § 28a of Act No. 203/2011 Coll. as amended by subsequent regulations. 4) Regulation (EU) No 345/2013 in the current version. 5) Regulation (EU) No 346/2013 in the current version. 6) Art. 3(1)(15) of Regulation (EU) 2023/1114 in the current version. 7) Art. 3(1)(6) and Art. 16 of Regulation (EU) 2023/1114 in the current version. 8) § 2(a) and § 25(1)(a) of Act No. 312/2025 Coll. 9) Regulation (EU) 2020/1503. 10) Act No. 106/2024 Coll. as amended by subsequent regulations. 11) § 2(e) of Act No. 106/2024 Coll.

17. § 2(a) and § 25(1)(b) of Act No. 312/2025 Coll.

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_________________________________________________________________________________________ (5) The basis for the rate to determine the amount of the annual contribution of independent financial agents pursuant to Section 1(3)(h) and (i) is the sum of the components of the rate base for each sector15) of the financial market in which the independent financial agent is authorized to conduct financial intermediation16) according to data recorded in the register of financial agents, financial advisors, financial intermediators from other Member States in the insurance or reinsurance sector, and financial intermediators from other Member States in the field of providing housing loans,17) which is maintained by the National Bank of Slovakia. The component of the rate base for the relevant sector according to the first sentence is determined as the difference between positive financial flows and negative financial flows in the accounting of the independent financial agent arising from statements containing data on positive and negative financial flows of the independent financial agent reported as of December 31, 2025, which each independent financial agent is obliged to submit to the National Bank of Slovakia (Section 35(1) of the Supervision Act). For the purposes of annual contributions of independent financial agents, positive financial flows according to the second sentence are considered to be the volume of all financial remuneration that the independent financial agent acquired for financial intermediation and which were paid to the independent financial agent during the calendar year 2025 by financial institutions for which it conducts financial intermediation. At the same time, for the purposes of annual contributions of independent financial agents, negative financial flows according to the second sentence are considered to be the volume of all financial remuneration returned to financial institutions, which were written off from the account of the independent financial agent during the calendar year 2025, for which the right of the independent financial agent ceased or did not arise.

(6) If a supervised entity has acquired more than one license or other authorizations to conduct activities in the field of the financial market pursuant to a special regulation,1) such a supervised entity pays only one annual contribution, which is the highest according to the calculation or determination; however, if according to the calculation or determination several annual contributions are equally the highest, the supervised entity pays only one of these annual contributions.

Section 3
(1) The amount of the special contribution of the contributor for each final decision pursuant to Section 1(2) is 1% of the annual contribution of the contributor, at least 1,000 euros, if it concerns a contributor for whom the amount of the annual contribution is not determined as a fixed sum, or at least 50 euros, if it concerns a contributor for whom the amount of the annual contribution is determined as a fixed sum.

(2) The total maximum aggregate of special contributions of the contributor for one calendar year equals at most an amount of 5% of the annual contribution of the contributor for the relevant calendar year, at least 1,000 euros, if it concerns a contributor for whom the amount of the annual contribution is not determined as a fixed sum, or at least 50 euros, if it concerns a contributor for whom the amount of the annual contribution is determined as a fixed sum.

(3) Special contributions are paid together with the annual contribution; the provisions on annual contributions pursuant to Section 40(8) and (10) to (12) of the Supervision Act also apply to special contributions.

Section 4
(1) The National Bank of Slovakia, in accordance with Section 2(1) to (5), will perform a control calculation of the amount of the annual contribution and, in accordance with Section 3(1) and (2), will calculate the amount of the special contribution of individual contributors. The National Bank of Slovakia will demonstrably send a notification of the control calculation of the amount of the annual contribution and a notification of the amount of the special contribution to each contributor. The notifications will contain a reference to the website of the National Bank of Slovakia, where this decision will be published.

(2) Based on this decision, the contributor calculates the amount of their annual contribution and the amount of individual installments of the annual contribution themselves.

(3) When calculating the amount of annual contributions and special contributions according to this decision, amounts are rounded down to whole euros.

Section 5
(1) The annual contribution and the special contribution are paid separately with separate specific symbols according to paragraph 10.

(2) The contributor pays the annual contribution, special contribution or their installments and interest on delay by transfer or deposit of funds pursuant to Section 40(12) of the Supervision Act to the account of the National Bank of Slovakia No. 2508 bank code 0720, IBAN: SK12 0720 0000 2508; the contributor, which is a legal entity, must state its identification number (IČO) as the variable symbol, and the contributor, which is a natural person, must state their birth number in the form without a slash as the variable symbol. At the same time, the contributor must state the specific symbol according to paragraph 10.

(3) The contributor is obliged to pay the annual contribution and the special contribution pursuant to Section 40(8) of the Supervision Act as follows:
a) if the annual contribution or special contribution exceeds the amount of 300 euros, it is paid in four equal installments; the first installment is paid by January 20, 2027, the second installment by April 20, 2027, the third installment by July 20, 2027, and the fourth installment by October 20, 2027, b) if the annual contribution or special contribution does not exceed the amount of 300 euros, it is paid in one installment by January 20, 2027.

(4) The contributor incurs the obligation to pay the annual contribution pursuant to Section 1(1) and (3) from the first day of the sixth calendar month after the month in which the contributor acquired a license or other authorization to conduct activities in the field of the financial market pursuant to a special regulation.1)

(5) A contributor, for whom the obligation to pay the annual contribution arose during the calendar year 2027, pays a proportional part of the annual contribution from the first day of the calendar month in which this obligation arose as follows:
a) if the proportional part of the annual contribution exceeds the amount of 300 euros, it is paid in equal quarterly installments by the 20th day of the first month of the calendar quarter, except for the first installment, which is paid by the 20th day of the calendar month in which the obligation arose for the contributor; the proportional part of the annual contribution is calculated for the calendar year 2027 as a multiple of 1/365 of the amount of the annual contribution and the number of days from the first day of the calendar month in which the obligation to pay arose for the contributor to the last day of the calendar year 2027, b) if the proportional part of the annual contribution does not exceed the amount of 300 euros, or if the obligation to pay the annual contribution arose for the contributor in the calendar month of the fourth quarter, it is paid in one installment, namely by the 20th day of the calendar month in which this obligation arose for them.

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_________________________________________________________________________________________ (6) If, for a contributor for whom the obligation to pay the annual contribution arose pursuant to paragraph 4 or paragraph 5, the license or other authorization to conduct activities in the field of the financial market pursuant to a special regulation1) was changed to such an extent that the basis for the rate for determining the amount of the annual contribution is not the volume of assets, but the amount of the annual contribution is determined as a fixed sum or vice versa, this contributor is obliged to a) pay the installment of the annual contribution for the calendar quarter in which the license or other authorization was changed, in the amount of the installment of the annual contribution determined before the change of the license or other authorization, b) pay installments of the annual contribution in the amount of the installment of the annual contribution determined based on the performed change from the calendar quarter following the calendar quarter in which the license or other authorization was changed.

(7) If the license or other authorization to conduct activities in the field of the financial market pursuant to a special regulation1) was revoked or otherwise ceased for the contributor during the calendar year 2027, they remain obliged to pay a) the annual contribution or that quarterly installment of the annual contribution for the quarter in which the license or other authorization was revoked or otherwise ceased, if paragraph 8 does not stipulate otherwise, b) the special contribution or that quarterly installment of the special contribution for the quarter in which the license or other authorization was revoked or otherwise ceased.

(8) If the contributor returns the license or other authorization to conduct activities in the field of the financial market pursuant to a special regulation1) to the National Bank of Slovakia such that the license or other authorization ceases no later than January 8, 2027, the obligation to pay the annual contribution does not apply to them. For the purposes of the procedure according to the preceding sentence, the day of return of the license or other authorization and its cessation is considered the day of delivery of the license or other authorization, which the contributor validly returns to the National Bank of Slovakia, unless a special regulation stipulates otherwise.18)

(9) The paid annual contribution, special contribution, installment of the annual contribution, or installment of the special contribution for the period in which the license or other authorization to conduct activities in the field of the financial market pursuant to a special regulation1) was revoked or otherwise ceased or the license or other authorization was changed, is not refunded pursuant to Section 40(8) of the Supervision Act.

(10) Specific symbols for payments of annual contributions and specific symbols for payments of special contributions for the year 2027 are determined for contributors as follows:

Contributors for whom the basis for the rate for annual contributions is the assets of the contributor Contributor | Specific Symbols (Annual Contributions) | Specific Symbols (Special Contributions) --- | --- | --- Bank | 2027111 | 92027111 Branch of a foreign bank | 2027112 | 92027112 Insurance company | 2027311 | 92027311 Reinsurance company | 2027313 | 92027313 Branch of a foreign insurance company | 2027312 | 92027312

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_________________________________________________________________________________________ Branch of a foreign reinsurance company | 2027314 | 92027314 Pension management company and pension funds managed by it | 2027411 | 92027411 Supplementary pension company and supplementary pension funds managed by it | 2027412 | 92027412 Management company and funds managed by it | 2027211 | 92027211 Self-managed investment fund with variable share capital with permission pursuant to a special law3) | 2027229 | 92027229 Manager of a qualified venture capital fund4) | 2027230 | 92027230 Self-managed qualified venture capital fund4) | 2027231 | 92027231 Manager of a qualified social enterprise fund5) | 2027232 | 92027232 Self-managed qualified social enterprise fund5) | 2027233 | 92027233 Foreign management company, which creates and manages funds pursuant to special regulations2) in the territory of the Slovak Republic without establishing a branch or through a branch | 2027228 | 92027228 Securities dealer, which is not a bank | 2027219 | 92027219 Branch of a foreign securities dealer, which is not a bank | 2027220 | 92027220 Payment institution | 2027815 | 92027815 Electronic money institution without limitation on the scope of issued electronic money | 2027811 | 92027811 Crypto-asset service provider,6) which is not a bank | 2027821 | 92027821 Issuer of an asset-referenced token7) | 2027822 | 92027822 Lender providing consumer loans without limitation on the scope8) | 2027613 | 92027613 Crowdfunding service provider9) | 2027234 | 92027234

Contributors for whom the basis for the rate for annual contributions is the volume of receivables, which are the subject of loan management pursuant to a special regulation10) Contributor | Specific Symbols (Annual Contributions) | Specific Symbols (Special Contributions) --- | --- | --- Loan manager11) | 20271001 | 920271001

Contributors whose annual contribution is determined as a fixed sum Contributor | Specific Symbols (Annual Contributions) | Specific Symbols (Special Contributions) --- | --- | --- Financial advisor - natural person | 2027514 | 92027514 Financial advisor - legal entity | 2027513 | 92027513 Independent financial agent - natural person | 2027512 | 92027512 Independent financial agent - legal entity | 2027511 | 92027511

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_________________________________________________________________________________________ Organizational unit of a foreign management company | 2027214 | 92027214 Foreign management company, which without establishing a branch conducts other activities in the territory of the Slovak Republic than creating and managing funds pursuant to special regulations2) | 2027212 | 92027212 Foreign management company, which through a branch conducts other activities in the territory of the Slovak Republic than creating and managing funds pursuant to special regulations2) | 2027213 | 92027213 Self-managed foreign investment company | 2027221 | 92027221 Electronic money institution in a limited scope | 2027813 | 92027813 Payment service provider in a limited scope | 2027817 | 92027817 Securities exchange | 2027215 | 92027215 Central securities depository | 2027216 | 92027216 Lender providing consumer loans in a limited scope - natural person12) | 2027616 | 92027616 Lender providing consumer loans in a limited scope - legal entity12) | 2027615 | 92027615 Provider of special financial education - natural person | 2027516 | 92027516 Provider of special financial education - legal entity | 2027515 | 92027515 Provider of payment account information services - natural person | 2027820 | 92027820 Provider of payment account information services - legal entity | 2027819 | 92027819 Provider of an Approved Publication Arrangement (APA) - natural person | 2027223 | 92027223 Provider of an Approved Publication Arrangement (APA) - legal entity | 2027222 | 92027222 Provider of an Approved Reporting Mechanism (ARM) - natural person | 2027227 | 92027227 Provider of an Approved Reporting Mechanism (ARM) - legal entity | 2027226 | 92027226

Section 6
(1) If the annual contribution, special contribution, installments of the annual contribution, or installments of the special contribution were not paid properly and on time, the contributor is obliged to pay interest on delay according to a special regulation19) on the outstanding amount of the annual contribution or special contribution for each day of delay.

(2) The National Bank of Slovakia is authorized pursuant to Section 40(11) of the Supervision Act to prepare, based on its records and even without notifying the contributor, a statement of arrears of the contributor regarding the unpaid principal amount and accessories of the annual contribution, special contribution, installment of the annual contribution, or installment of the special contribution. Interest on delay is always calculated only on the outstanding principal amount of the annual contribution or special contribution, and in the calculation of interest on delay, the sum of interest on delay for the previous period is not compounded. Interest on delay is not enforced if it does not exceed the amount of 5 euros.

Section 7
The annual contribution, special contribution, their installments, or interest on delay are considered paid on the day the funds are credited to the account of the National Bank of Slovakia.20) The National Bank of Slovakia will not refund the contributor an installment of the annual contribution, special contribution, their part, or an overpayment of the annual contribution or special contribution if the amount to be refunded does not exceed 5 euros.

Section 8
In the payment and enforcement of annual contributions and special contributions for previous years or installments of annual contributions and special contributions for previous years, the relevant generally binding legal regulations and the previous decisions of the National Bank of Slovakia or the Financial Market Authority on annual contributions are followed.

Section 9
On January 1, 2027, Decision of the National Bank of Slovakia No. 5/2025 of June 10, 2025, on the determination of annual contributions and a special contribution of supervised entities of the financial market for the year 2026, is repealed.

Section 10
This decision becomes final and enforceable on the day of its publication in the Official Journal of the National Bank of Slovakia and applies from January 1, 2027.

Peter Kažimír s. r. governor
Issuing unit: Department of Financial Management

20. Section 492 and Section 567(2) of the Civil Code.

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