Decision on Documentation for Classifying Capital Instruments as Own Funds and Inclusion of Profits in CET1

GOVERNOR
Pursuant to Article 179, paragraph (4) of the Credit Institutions Act (Official Gazette 22/2026) and
Article 43, paragraph (2), item (10) of the Act on the Croatian National Bank (Official Gazette 75/2008,
54/2013 and 47/2020), the Governor of the Croatian National Bank hereby issues the DECISION ON THE DOCUMENTATION TO BE ENCLOSED WITH THE APPLICATION FOR PERMISSION TO CLASSIFY CAPITAL INSTRUMENTS AS OWN FUNDS INSTRUMENTS AND THE PROCEDURE FOR THE INCLUSION OF INTERIM OR YEAR-END PROFITS IN COMMON EQUITY TIER 1 CAPITAL 1 GENERAL PROVISIONS
Article 1
(1) This Decision prescribes:

1. information and documentation to be enclosed by a less significant supervised entity with the
   application for permission to classify a capital instrument as a common equity tier 1 instrument referred to in Article 26, paragraph (3) of Regulation (EU) No 575/2013;
2. information and documentation to be enclosed by a less significant supervised entity with the
   notification of subsequent issuances of forms of common equity tier 1 instruments for which it has already been granted permission in accordance with the second sub-paragraph of Article 26, paragraph (3) of Regulation (EU) No 575/2013 and deadlines for submitting the notification prior to classifying instruments as common equity tier 1 instruments;
3. information and documentation to be enclosed by a less significant supervised entity with the
   application for permission to classify a capital instrument as an additional tier 1 instrument or a tier 2 instrument referred to in Article 179, paragraph (1) of the Credit Institutions Act;
4. information and documentation to be enclosed by a less significant supervised entity with regard to
   the inclusion of interim or year-end profits in common equity tier 1 capital in accordance with Article 26, paragraph (2) of Regulation (EU) No 575/2013;
5. the procedure and conditions under which a less significant supervised entity is permitted to include
   interim or year-end profits in common equity tier 1 capital in accordance with Article 26, paragraph (2) of Regulation (EU) No 575/2013. (2) This Decision harmonises the procedure for less significant supervised entities with regard to the inclusion of interim or year-end profits in common equity tier 1 capital in accordance with Article 26, paragraph (2) of Regulation (EU) No 575/2013 with the procedure for significant supervised entities prescribed by Decision (EU) 2015/656 of the European Central Bank of 4 February 2015 on the conditions under which credit institutions are permitted to include interim or year-end profits in Common Equity Tier 1 capital in accordance with Article 26(2) of Regulation (EU) No 575/2013 (ECB/2015/4) (OJ L 107, 25. 4. 2015).
   Article 2
   (1) For the purposes of this Decision, the following terms shall have the following meaning:
6. 'Act' means the Credit Institutions Act (Official Gazette 22/2026), including any amendments thereto.
7. 'Regulation (EU) No 575/2013' means 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 (Official Journal EU L 176/2013), including any amendments thereto.
8. 'Commission Delegated Regulation (EU) No 241/2014' means Commission Delegated Regulation (EU)
   No 241/2014 of 7 January 2014 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for Own Funds requirements for institutions (Official Journal EU L 74/2014), including any amendments thereto.