Decision on Accounting Books and Annual Reports of Banks

Data Records

Collection of Unofficial Consolidated Texts Decision on Accounting Books and Annual Reports of Banks Unofficial Consolidated Text No. 0 Document Number: 2026-01-1547 Date of the document: 11 June 2026 Forms Text

Pursuant to the first paragraph of Article 131 and the first paragraph of Article 136 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 Accounting Books and Annual Reports of Banks

CHAPTER I

GENERAL PROVISIONS

Article 1 (content of the decision)

(1) This Decision determines for banks, savings banks and credit institutions (hereinafter: bank):

1. the content of the general ledger within the framework of keeping accounting books;

2. the types and schemes of financial statements and consolidated financial statements;

3. the detailed content of the annual report and consolidated annual report;

4. the deadlines for publication and the place of publication of disclosures from Part 8 of 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 L No. 176 of 27. 6. 2013, p. 1), lastly amended by Corrigendum (OJ L No. 2025/90998 of 5 December 2025, p. 1);

5. the detailed content, form, method, frequency and deadlines for transmitting financial information related to financial statements on an individual basis.

(2) The provisions of this Decision shall also apply mutatis mutandis to branches of banks from third countries as well as to approved parent financial holding companies of the Republic of Slovenia, parent mixed financial holding companies of the Republic of Slovenia, EU parent financial holding companies and EU parent mixed financial holding companies, all with their registered office in the Republic of Slovenia.

Article 2 (transposition and implementation of European Union regulations)

(1) This Decision transposes into the legal order of the Republic of Slovenia Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L No. 176 of 27. 6. 2013, p. 338), lastly amended by Corrigendum to Directive (EU) 2024/2994 of the European Parliament and of the Council of 27 November 2024 amending Directives 2009/65/EC, 2013/36/EU and (EU) 2019/2034 regarding the treatment of concentration risk arising from exposure to central counterparties and counterparty risk in centrally cleared derivative transactions (OJ L No. 2024/2994 of 15. 1. 2025).

(2) This Decision further regulates the implementation of Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on the reporting of supervisory financial information (ECB/2015/13; OJ L No. 86 of 31. 3. 2015, p. 13), lastly amended by Regulation of the European Central Bank (EU) 2025/1958 of 9 September 2025 amending Regulation (EU) 2015/534 on the reporting of supervisory financial information (ECB/2015/13) (ECB/2025/31; OJ L No. 1958 of 17. 10. 2025, p. 1).

Article 3 (use of terms, abbreviations and shortened titles of regulations)

(1) In this Decision, the following abbreviations or shortened titles are used for acts of the European Union (hereinafter also EU), the European Central Bank (hereinafter also ECB), the Republic of Slovenia (hereinafter also RS) and the Bank of Slovenia:

1. IFRS are International Financial Reporting Standards adopted by the European Commission with Regulation of the European Parliament and of the Council No. 1606/2002/EC of 19 July 2002 on the application of international accounting standards (OJ L No. 243 of 11. 9. 2002, p. 1), lastly amended by Regulation (EC) No. 297/2008 of the European Parliament and of the Council of 11 March 2008 amending Regulation (EC) No. 1606/2002 on the application of international accounting standards regarding delegated powers conferred on the Commission (OJ L No. 97 of 9. 4. 2008, p. 62), and Commission Regulation (EU) No. 2023/1803 of 13 September 2023 on the adoption of certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council (OJ L No. 237 of 26. 9. 2023, p. 1), lastly amended by Commission Regulation (EU) No. 2026/338 of 13 February 2026 amending Regulation (EU) 2023/1803 regarding International Financial Reporting Standard 18 (OJ L No. 2026/338 of 16. 2. 2026, p. 1);

Regulation 575/2013/EU or CRR is 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 L No. 176 of 27. 6. 2013, p. 1), lastly amended by Corrigendum (OJ L No. 2025/90998 of 5 December 2025, p. 1);

Regulation 1024/2013/EU is Council Regulation (EU) No. 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions (OJ L No. 287 of 29. 10. 2013, p. 63);

Commission Implementing Regulation (EU) 2024/3117 is Commission Implementing Regulation (EU) 2024/3117 of 29 November 2024 laying down implementing technical standards for the application of Regulation (EU) No. 575/2013 of the European Parliament and of the Council as regards supervisory reporting of institutions and repealing Commission Implementing Regulation (EU) 2021/451 (OJ L No. 2024/3117 of 27. 12. 2024, p. 1), lastly amended by Commission Implementing Regulation (EU) 2025/2475 of 8 December 2025 amending the implementing technical standards laid down in Commission Implementing Regulation (EU) 2024/3117 regarding supervisory reporting of institutions on operational risk (OJ L No. 2025/2475 of 9. 12. 2025, p. 1);

Regulation 468/2014/EU (ECB/2014/17) is Regulation (EU) No. 468/2014 of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with designated national authorities (framework regulation on SSM; ECB/2014/17; OJ L No. 141 of 14. 5. 2014, p. 1);

6. ZGD-1 is the law governing business companies;

7. ZTFI-1 is the law governing the market for financial instruments;

8. The European Banking Authority Guidelines on the resubmission of past data are the Guidelines on the resubmission of past data in accordance with the EBA reporting framework (EBA/GL/2024/04) of 9 April 2024, published on the website of the European Banking Authority, which were designated for use in banks by the Bank of Slovenia and the European Central Bank.

(2) The terms used in this Decision have the same meaning as in the provisions of ZBan-4, ZTFI-1, IFRS, Regulation 575/2013/EU , Regulation 1024/2013/EU and Regulation 468/2014/EU (ECB/2014/17) and in regulations issued on their basis.

Article 4 (use of provisions of ZGD-1, IFRS and other regulations)

(1) The bank shall keep accounting books and prepare the annual and consolidated annual report in accordance with ZGD-1, IFRS and other regulations and this Decision.

(2) The bank shall prepare a report on financial information on an individual basis in accordance with Commission Implementing Regulation (EU) 2024/3117 .

CHAPTER II

KEEPING THE GENERAL LEDGER

Article 5 (keeping and content of the general ledger)

The bank shall keep the general ledger according to an internal chart of accounts or accounting items at least at the lowest level of numbered items from the methodology for preparing the statement of financial position, statement of profit or loss and statement of comprehensive income, prescribed by the instruction issued pursuant to the second paragraph of Article 22 of this Decision, and at least at the level of off-balance sheet exposures from subpoint d) of point 1 of the fifth paragraph of Article 11 of this Decision.

CHAPTER III

ANNUAL AND CONSOLIDATED ANNUAL REPORT

Section 1

General provisions on the annual and consolidated annual report

Article 6 (annual and consolidated annual report)

(1) The bank shall prepare an annual report for the financial year, which consists of the financial report and the management report. The financial report consists of the statement of financial position, statement of profit or loss, statement of comprehensive income, statement of cash flows, statement of changes in equity and notes to the statements.

(2) Where the bank prepares a consolidated annual report for the financial year in accordance with the regulations from the first paragraph of Article 4 of this Decision, it shall consist of the consolidated financial report and the consolidated management report of the companies included in the consolidation. The consolidated financial report consists of the consolidated statement of financial position, consolidated statement of profit or loss, consolidated statement of comprehensive income, consolidated statement of cash flows, consolidated statement of changes in equity and notes to the consolidated statements.

(3) The bank shall attach to the annual report or consolidated annual report:

1. the auditor's report on the financial statements or consolidated financial statements and, if obliged to prepare a sustainability report or consolidated sustainability report, also the auditor's report on assurance regarding sustainability, and

2. other attachments in accordance with ZGD-1 and other regulations from the first paragraph of Article 4 of this Decision.

Section 2

Financial Report

Article 7 (types and schemes of financial statements)

The bank shall present financial statements in the financial report prepared in accordance with IFRS. For this purpose, the bank may use the schemes of financial statements or relevant items from these schemes, which are in Annexes 1 to 6 of this Decision.

Article 8 (presentation of financial statements)

(1) The bank, which uses the schemes from Annexes 1, 2 and 3 of this Decision for the presentation of the statement of financial position, statement of profit or loss and statement of comprehensive income, shall mutatis mutandis take into account the methodology from the instruction issued pursuant to the second paragraph of Article 22 of this Decision.

(2) The schemes of the statement of profit or loss and statement of comprehensive income from Annexes 2 and 3 are directly applicable to the bank which, in accordance with point b) of Article 12 of IFRS 18, chooses presentation in separate statements. The bank which, in accordance with point a) of Article 12 of IFRS 18, chooses the option of presenting items of profit or loss and other comprehensive income in a single statement, shall present the items of income and expenses from the scheme of the statement of profit or loss from Annex 2 in the statement of comprehensive income before the item PROFIT OR LOSS. Items with relevant indicators shall in this case be presented after the item COMPREHENSIVE INCOME.

(3) The bank shall present cash flows in the statement of cash flows in accordance with Article 10 of IAS 7, arising during the period, by type of activity, i.e. cash flows from operating activities, investing activities and financing activities. For this purpose, the bank may, depending on the chosen method of presentation of cash flows from operating activities from Article 18 of IAS 7, use the scheme from Annex 5 (direct method) or the scheme from Annex 6 (indirect method).

(4) The bank shall present the statement of changes in equity in accordance with the provisions of IFRS 18. If the bank does not use the scheme from Annex 4 for this purpose, it shall also present amounts by individual components of equity, from which the balance profit or balance loss for the period to which the statement of changes in equity relates is composed, if this does not already include them in the notes to the statement of financial position.

(5) The bank shall insert additional rows into the schemes of financial statements if such presentation of information is prescribed by IFRS.

(6) Items whose amount is equal to zero do not need to be presented in the financial statements, unless this is necessary for comparison with the amount of these items in the previous or previous financial years. Items that are immaterial for a true and fair view of the financial position, profit or loss or comprehensive income of the bank may be aggregated.

(7) Amounts in the financial statements shall be shown in thousands of euros.

Article 9 (notes to financial statements)

(1) The notes to the financial statements shall contain all data and information whose disclosure is prescribed by IFRS, ZGD-1 and other regulations.

(2) In the notes to the statement of financial position, the bank shall additionally disclose:

1. if the bank provides investment services and transactions, data on intermediary business with clients for whom it provides services under ZTFI-1, namely services for clients regarding the reception and transmission of orders, execution of orders, portfolio management and custody of financial instruments. Data on receivables and liabilities from intermediary business for the account of clients, at the end of the current financial year and the previous financial year, the bank shall break down into items listed in Annex 7 of this Decision;

2. data on significant transactions that the bank carries out for the account of clients (on syndicated and other credit transactions and other transactions for the account of clients), if not included in the data from the previous point.

(3) In the notes to the statement of profit or loss, the bank shall additionally disclose data on income from providing managerial and representative services to third parties. If the bank provides investment services and transactions, it shall separately disclose data on income and expenses from fees (commissions) arising from the provision of investment services and transactions, for the current financial year and the previous financial year, which it shall break down into items listed in Annex 8 of this Decision.

Section 3

Management Report

Article 10 (components of the management report)

(1) In addition to the data and information prescribed by ZGD-1 and other regulations, the bank shall also include in the management report:

1. a description of the general economic environment, in which it presents the main factors that indirectly or directly influenced its business. If the bank operates to a significant extent also on foreign markets, it shall also present the characteristics of economic developments in these countries and their impact on its business;

2. a schematic representation of the business network and the organizational structure of the bank;

3. the most important indicators and business indicators prescribed in Article 11 of this Decision, if not already included within the financial report.

(2) If the bank has companies from subpoints a) and b) of point 1 of the second paragraph of Article 13 of this Decision in its group and is not obliged to prepare a consolidated annual report, in addition to the contents from the previous paragraph, it shall also include in the management report a schematic representation of the group from point 1 of the first paragraph of Article 14 of this Decision.

Article 11 (most important information, indicators and business indicators)

(1) The bank shall describe individual types of services and transactions, separately by groups of clients (non-financial corporations, banks, households) according to the activity they carry out, and separately for services and transactions carried out in the country and abroad. The bank shall list all types of financial services that it carried out in accordance with the permit of the Bank of Slovenia during the period for which the management report is prepared.

(2) The bank shall show the structure of assets, liabilities and capital and assumed off-balance sheet liabilities and explain changes in individual items compared to the previous or previous financial years. It shall describe the bank's exposures to credit risk, market risks, including currency and interest rate risk, operational risk and liquidity risk, where the bank defines its approach to risk taking and explains strategies for risk taking and risk management. In disclosing exposure to a specific type of risk, it shall ensure sufficient data and comparative data for the previous or previous financial years. It shall also present the policy and methodology for adjustments or value adjustments for credit losses and provisions.

(3) The bank shall list the ten largest shareholders of the bank and their share of voting rights and show the total share of voting rights of foreign shareholders of the bank on the last day of the financial year. If the share of shareholders in the bank's capital differs from the share of voting rights, it shall also show the shares from the previous sentence with regard to participation in the bank's capital, otherwise it shall state that these shares are equal.

(4) The bank shall present the profit or loss or comprehensive income with a breakdown of income and expenses by their main types. In this part, the bank shall disclose how individual types of business affect the business result or what impact transactions with significant risks and transactions that banks carry out in risky geographical areas have on the result.

(5) In addition to the information from the previous paragraphs of this Article, the bank shall present at least the following indicators and business indicators:

1. from the statement of financial position:

a) total assets,

b) total amount of deposits of the non-banking sector, measured at amortized cost:

– legal and other persons carrying out activity,

– population,

c) total amount of loans to the non-banking sector:

– legal and other persons carrying out activity,

– population,

č) total capital,

d) off-balance sheet exposures;

2. from the statement of profit or loss:

a) net interest income,

b) net non-interest income,

c) net income,

č) operating costs,

d) impairments and provisions (credit losses),

e) profit or loss before tax from continuing and discontinued operations,

f) income tax from continuing and discontinued operations;

3. from the statement of comprehensive income:

a) other comprehensive income before tax,

b) income tax from other comprehensive income;

4. number of branches (status at the end of the financial year);

5. number of employees (status at the end of the financial year);

6. shares:

a) number of shares,

b) nominal value of the share or corresponding amount of share capital in the basic capital,

c) book value of the share;

7. selection of indicators:

a) capital:

– ratio of common equity tier 1 capital,

– ratio of tier 1 capital,

– ratio of total capital;

b) quality of assets and assumed liabilities:

– share of non-performing loans,

– coverage of non-performing loans with allowances for credit losses,

– coverage of non-performing loans with collateral;

c) profitability:

– interest margin,

– financial intermediation margin,

– return on assets,

– return on equity;

č) operating costs:

– cost-to-income ratio;

d) liquidity:

– liquidity coverage ratio,

– net stable funding ratio;

e) financial leverage:

– leverage ratio.

(6) For the calculation of the indicators and business indicators from the previous paragraph, the bank shall use the methodology from the instruction issued pursuant to the second paragraph of Article 22 of this Decision.

(7) The bank shall show the indicators and business indicators from the fifth paragraph of this Article in the report for the last three financial years.

(8) In disclosing the values of the relevant indicators from point 7 of the fifth paragraph of this Article, the bank shall state whether it has used any transitional arrangement in accordance with the current acts of the European Union, due to which the calculated value of the relevant indicator is different from what it would be without the use of this transitional arrangement.

(9) The bank shall also show other indicators and business indicators that it considers important for the presentation of the bank.

Section 4

Consolidated Financial Report

Article 12 (consolidated financial statements)

(1) The bank shall include in the consolidated financial report consolidated financial statements prepared in accordance with IFRS. For this purpose, the bank may use the schemes of consolidated financial statements or relevant items from these schemes, which are in Annexes 1 to 6 of this Decision.

(2) In preparing the consolidated financial statements, the bank shall mutatis mutandis take into account the provisions of Article 8 of this Decision.

Article 13 (notes to consolidated financial statements)

(1) In preparing the notes to the consolidated financial statements, the bank shall mutatis mutandis apply the provisions of Article 9 of this Decision.

(2) In the notes to the consolidated financial statements, in addition to the notes from the previous paragraph, the bank shall also disclose the following:

1. data on the name, registered office and nominal amounts of capital shares in the following companies:

a) subsidiary companies included in consolidation,

b) subsidiary companies not included in consolidation,

c) associated companies and

č) joint ventures;

2. data by individual member states and third countries in which the bank's branches and/or companies from the previous point operate:

a) name, nature of activity and geographical location,

b) net income from the statement of profit or loss before the implementation of consolidation entries,

c) number of employees in full-time equivalent,

č) profit or loss before tax before the implementation of consolidation entries,

d) corporate income tax,

e) public subsidies received.

Section 5

Consolidated Management Report

Article 14 (consolidated management report)

(1) In addition to the data and information prescribed by ZGD-1 and other regulations, the bank shall present in the consolidated management report:

1. a schematic representation of the group with companies from point 1 of the second paragraph of Article 13 of this Decision, from which the connections between them are clearly visible, with direct and indirect ownership in capital and voting rights or other way of connection between them, as defined in Article 18 of Regulation 575/2013/EU;

2. information based on data from the consolidated financial statements with the mutatis mutandis application of the provisions from the first paragraph of Article 10 and Article 11 of this Decision. Notwithstanding the previous sentence, the bank shall present the indicators from subpoints a), b), d) and e) of point 7 of the fifth paragraph of Article 11 of this Decision on a consolidated basis, as prescribed by Chapter 2 of Title 1 of Part 1 of Regulation 575/2013/EU.

(2) The bank may prepare the consolidated management report from this Article and the management report from Article 10 of this Decision as a single report.

CHAPTER IV

PUBLICATION OF DISCLOSURES FROM PART 8 OF REGULATION 575/2013/EU

Article 15 (deadlines for publication and publication of disclosures)

The bank, which is obliged to make disclosures from Part 8 of Regulation 575/2013/EU, shall publish disclosures on its website within the deadlines from Article 434 of this Regulation. If the bank's disclosures are published on the website of the European Banking Authority, the bank may publish only a link to that website.

CHAPTER V

REPORTING OF FINANCIAL INFORMATION ON AN INDIVIDUAL BASIS

Article 16 (obligors and scope of reporting)

(1) The bank or branch of a bank from a non-participating member state or third country, which is obliged to meet prudential requirements in accordance with Regulation 575/2013/EU on an individual basis, shall submit a report on financial information on an individual basis in the following scope:

1. a bank that does not have the status of a parent or subsidiary bank and is not part of a supervised group and is a significant supervised entity, in the scope from point 4 of the first paragraph of Article 18 of this Decision;

2. a branch of a bank from a non-participating member state or third country, which is a significant supervised entity, in the scope from point 4 of the first paragraph of Article 18 of this Decision, except for financial information on forms 17.1, 17.2, 17.3, 40.1 and 40.2;

3. a bank that has the status of an EU parent bank and is a significant supervised entity, in the scope from point 3 of the first paragraph of Article 18 of this Decision;

4. a bank that is a subsidiary of an EU parent credit institution or EU parent financial holding company or mixed financial holding company and is a significant supervised entity or part of a significant supervised group, in the scope from point 3 of the first paragraph of Article 18 of this Decision;

5. a bank or branch of a bank from a non-participating member state or third country, which is not covered by points 1 to 4 of this paragraph, shall submit a report in the scope from point 1 of the first paragraph of Article 18 of this Decision.

(2) Notwithstanding the previous paragraph, the parent bank, which uses the method of individual consolidation in accordance with Article 9 of Regulation 575/2013/EU to meet prudential requirements, shall submit a report on financial information from point 3, 4 or 5 of the previous paragraph on an individual basis using the method of individual consolidation.

(3) The bank from point 3 or 4 of the first paragraph of this Article shall, in addition to financial information for the bank on an individual basis, also transmit financial information on an individual basis in the scope from point 2 of the first paragraph of Article 18 of this Decision for each of its subsidiary credit institutions from a non-participating member state or third country that the bank includes in prudential consolidation, if the total assets of this subsidiary credit institution exceed 3 billion euros. If several banks are obliged to meet prudential requirements on a consolidated basis in accordance with Regulation 575/2013/EU...