Instruction for the Preparation of the Statement of Financial Position, Statement of Profit or Loss, and Statement of Comprehensive Income, and the Calculation of Bank Performance Indicators and Ratios

OFFICIAL GAZETTE
REPUBLIC OF SLOVENIA
NO. 1584/2026
DATED 6 OCTOBER 2026
2026-01-2244
Pursuant to the third paragraph of Article 29 of the Bank of Slovenia Act (Official Gazette of the Republic of Slovenia, No. 72/06 – official consolidated text, 59/11, 55/17 and 15/26 – ZBan-4) and the second paragraph of Article 22 of the Decision on Business Books and Annual Reports of Banks (Official Gazette of the Republic of Slovenia, No. 887/26; hereinafter: the Decision), the Governor of the Bank of Slovenia issues the Instruction for the preparation of the statement of financial position, statement of profit or loss, and statement of comprehensive income, and the calculation of bank performance indicators and ratios

1. Article
   (content of the instruction)
   (1) This instruction specifies in detail the methodology for the preparation of the statement of financial position, statement of profit or loss, and statement of comprehensive income, as well as the methodology for the calculation of key indicators and ratios that banks, savings banks, and credit undertakings (hereinafter: bank) present in their annual report. (2) The provisions of this instruction shall also apply mutatis mutandis to branches of third-country banks and approved ultimate financial holding companies of the Republic of Slovenia, ultimate mixed financial holding companies of the Republic of Slovenia, EU ultimate financial holding companies and EU ultimate mixed financial holding companies, all headquartered in the Republic of Slovenia.

2. Article
   (methodology for the preparation of the statement of financial position, statement of profit or loss, and statement of comprehensive income) (1) The methodology for the preparation of the statement of financial position, statement of profit or loss, and statement of comprehensive income from the first paragraph of Article 8 of the Decision is based on the content definition of items, codes, and value data of the report Accounting Items with Interest Rates (BS1S) and the report Relational Table for Allocation of Collateral Values (BS1VZ) from Part Two, Part Three, and
   Chapter III of Part Eight of the Instruction on the Implementation of the Decision on Reporting by Monetary Financial Institutions
   (Official Gazette of the Republic of Slovenia, No. 888/26; hereinafter: MFI Reporting Instruction). (2) The designations in the methodology from the previous paragraph have the following meaning:

3. five-digit codes starting with the designations “A”, “P”, “UP”, “UO”, and “VN” are items
   of the report from Part Two of the MFI Reporting Instruction;

4. codes starting with the designation “Š.” and followed by numerical data represent
   codes from Chapter II of Part Three of the MFI Reporting Instruction, and the data in parentheses represent the codes of these code lists (e.g., Š.44 (09) means that the relevant report item is included in a specific methodology item only if, according to code list 44. Purpose of financial instruments and other items, it is marked with code 09 – at amortized cost). When the sign “≠” (not equal) is indicated before the code in parentheses, this means that the relevant item is included in the specific methodology item with all codes according to the specified code list, except for the code or codes listed in parentheses;

5. the designation “vred” represents value data from Chapter III of Part Three, and the values listed
   for this designation represent individual value data or book balances of report items (e.g.,

vred: 80 represents value data 80. Amount of the book value of the item).
(3) When several report items are listed in a specific methodology item, the stated rules regarding the recorded codes of individual code lists and value data apply to all report items from that methodology item. (4) The methodology for the preparation of financial statements from the first paragraph of this article is in Annexes 1, 2, and 3 to this instruction.

3. Article
   (methodology for the calculation of indicators and ratios) (1) The methodology for the calculation of business indicators and ratios from the fifth paragraph of Article 11 of the Decision is based on:

4. methodologies for the preparation of the statement of financial position, statement of profit or loss, and statement of
   comprehensive income from the previous article;

5. content definition of items, codes, and value data of the report Accounting Items
   with Interest Rates (BS1S) and the report Relational Table for Allocation of Collateral Values (BS1VZ) from Part Two, Part Three, and Chapter III of Part Eight of the MFI Reporting Instruction;

6. content definition of items from the templates listed in Annex I to 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 with regard to supervisory reporting by institutions and repealing Commission Implementing Regulation (EU) 2021/451 (OJ L No 2024/3117 of 27 December 2024, p. 1), last amended by Commission Implementing Regulation (EU) 2025/2475 of 8 December 2025 amending Implementing Technical Standards laid down in Implementing Regulation (EU) 2024/3117 with regard to supervisory reporting by institutions on operational risk (OJ L No 2025/2475 of 9 December 2025, p. 1) (hereinafter: Commission Implementing Regulation (EU) 2024/3117) and on the instructions for completing these templates, which the European Banking Authority (hereinafter: EBA guidelines for completing templates) publishes on its website in accordance with Article 22 of the said regulation. (2) The methodology for the calculation of indicators and ratios is in Annex 4 to this instruction.

7. Article
   (entry into force)
   This instruction shall enter into force on January 1, 2027.

No. 033/2026
Ljubljana, 1 October 2026
EDA 2026-5023912000-0022
Primož Dolenc
Governor

ANNEX 1
METHODOLOGY FOR THE PREPARATION OF THE STATEMENT OF FINANCIAL POSITION A.I. CASH ON HAND, BALANCES WITH THE CENTRAL BANK AND DEMAND DEPOSITS WITH BANKS

1. Cash on hand
   A0101, vred: 80

2. Cash balances with central banks
   A0201, A0301, vred: 80, 82, 83, 85, 86
   A0411 + Š.9(S.121), Š.14(01, 02), vred: 80, 82, 83, 85, 86

3. Other demand deposits
   A0411 + Š.9(S.122), Š.14(01,02), Š.44(09, 18), Š.55(1), vred: 80, 82, 83, 85, 86 A0411 + Š.9(S.122), Š.14(01,02), Š.44(02, 17), Š.55(1), vred: 80, 82, 83 A.II. FINANCIAL ASSETS HELD FOR TRADING

4. Derivative financial instruments
   A2405, A2406 + Š.44(01), Š.44(15), vred: 80

5. Equity instruments
   A0801, A0901, A1103 + Š.44(01), vred: 80

6. Debt securities
   A0602, A0603, A0604 + Š.44(01), vred: 80, 82, 83

7. Loans and other financial assets
   A0408, A0417, A0419 + Š.44(01), vred: 80, 82, 83 A0410 + Š.44(01), vred: 80, 81, 82, 83 A2407, A2408, vred: 80 A.III. FINANCIAL ASSETS MANDATORILY MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NOT HELD FOR TRADING

8. Equity instruments
   A0801, A0901, A1103, A1202 + Š.44(17), vred: 80

9. Debt securities
   A0602, A0603, A0604 + Š.17(≠2), Š.44(17), vred: 80, 82, 83

10. Loans and other financial assets
    A0417, A0408, A0418, A0419 + Š.44(17), vred: 80, 82, 83 A0410 + Š.44(17), vred: 80, 81, 82, 83 A0411 + Š.9(S.123, S.124, S.125, S.126, S.127), Š.44(17), vred: 80, 82, 83 A0411 + Š.9(S.121), Š.14(≠01, ≠02), Š.44(17), vred: 80, 82, 83 A0411 + Š.9((S.122 + Š.55(1)) + Š.14(≠01, ≠02))), Š.44(17), vred: 80, 82, 83 A0602, A0603, A0604 + Š.17(2), Š.44(17), vred: 80, 82, 83 A2928, A2932 + Š.44(17), vred: 80, 82 A.IV. FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS

11. Debt securities
    A0602, A0603, A0604 + Š.17(≠2), Š.44(02), vred: 80, 82, 83

12. Loans and other financial assets
    A0408, A0417, A0418, A0419 + Š.44(02), vred: 80, 82, 83 A0410 + Š.44(02), vred: 80, 81, 82, 83 A0411 + Š.9(S.123, S.124, S.125, S.126, S.127), Š.44(02), vred: 80, 82, 83 A0411 + Š.9(S.121), Š.14(≠01, ≠02), Š.44(02), vred: 80, 82, 83 A0411 + Š.9((S.122 + Š.55(1)) + Š.14(≠01, ≠02))), Š.44(02), vred: 80, 82, 83 A0602, A0603, A0604 + Š.17(2), Š.44(02), vred: 80, 82, 83 A2928, A2932 + Š.44(02), vred: 80, 82 A.V. FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME

13. Equity instruments
    A0801, A0901, A1103, A1202 + Š.44(18), vred: 80

14. Debt securities
    A0602, A0603, A0604 + Š.17(≠2), Š.44(18), vred: 80, 164, 82, 83, 85, 86

15. Loans and other financial assets
    A0408, A0417, A0418, A0419 + Š.44(18), vred: 80, 164, 82, 83, 84, 85, 86 A0410 + Š.44(18), vred: 80, 164, 81, 82, 83, 85, 86 A0416 + Š.44(18), vred: 80, 164, 82, 83, 85, 86 A0411 + Š.9((S.122 + Š.55(1)), Š.14(≠01, ≠02), Š.44(18), vred: 80, 164, 82, 83, 85, 86 A0411 + Š.9(S.123, S.124, S.125, S.126, S.127), Š.44(18), vred: 80, 164, 82, 83, 85, 86 A0411 + Š.9(S.121), Š.14(≠01, ≠02), Š.44(18), vred: 80, 164, 82, 83, 85, 86 A0602, A0603, A0604 + Š.17(2), Š.44(18), vred: 80, 164, 82, 83, 85, 86 A.VI. FINANCIAL ASSETS MEASURED AT AMORTIZED COST

16. Debt securities
    A0602, A0603, A0604 + Š.17(≠2), Š.44(09), vred: 80, 82, 83, 85, 86

17. Loans and other financial assets
    2.1. Loans to banks
    A0408, A0418 + Š.9(S.121), Š.44(09), vred: 80, 82, 83, 84, 85, 86 A0408, A0418 + Š.9(S.122), Š.55(1), Š.44(09), vred: 80, 82, 83, 84, 85, 86 A0419 + Š.9(S.122), Š.55(1), Š.44(09), vred: 80, 82, 83, 84, 85, 86 A0410 + Š.9(S.122), Š.55(1), Š.44(09), vred: 80, 81, 82, 83, 85, 86 A0416 + Š.9(S.122), Š.55(1), Š.44(09), vred: 80, 82, 83, 85, 86 A0411 + Š.9(S.122), Š.14(≠01, ≠02), Š.55(1), Š.44(09), vred:

18. Net income from non-financial assets and liabilities
    9.1. Net gains/losses from derecognition of non-financial assets, Art. 166(1)
    9.1.1. Gains
    UP180, UP181, UP182, UP189
    9.1.2. Losses
    UO180, UO181, UO182, UO189
    9.2. Gains/losses from investment property and tangible assets and gains/losses not related to financial instrument operations, Art. 166(1)
    9.2.1. Gains
    UP190, UP191, UP192, UP199
    9.2.2. Losses
    UO190, UO191, UO192, UO199
    8a, 9a Net gains/losses from non-current assets held for sale and related liabilities, Art. 166(1) VN030, VN031

19. Employee benefits, Art. 166(1)
    UO201, UO204, UO202, UO205, UO206, UO203

20. Other administrative expenses, Art. 166(1)
    UO210, UO222, UO223, UO224, UO225, UO212, UO213, UO214, UO228, UO229, UO216, UO218, UO219, UO220, UO221, UO230, UO231

21. Depreciation and amortisation
    12.1. Depreciation of tangible fixed assets, Art. 16

A0416 + Š.44(09, 18), Š.119(4, 5), vred: 80, 82, 83, 164 A0411 + Š.9(S.123, S.124, S.125, S.126, S.127), Š.44(09, 18), Š.119(4, 5), vred: 80, 82, 83, 164 A0411 + Š.9(S.121), Š.14(≠01, ≠02), Š.44(09, 18), Š.119(4, 5), vred: 80, 82, 83, 164 A0411 + Š.9((S.122 + Š.55(1)) + Š.14(≠01, ≠02))), Š.44(09, 18), Š.119(4, 5), vred: 80, 82, 83, 164 A2601, A2901 + Š.44(09), Š.119(4, 5), vred: 80, 82 A2928, A2932 + Š.44(09), Š.119(4, 5), vred: 80, 82 The bank, for the purpose of calculating this indicator, takes into account the definition of gross carrying amount of exposure from Article 34 of Part 1 of the EBA Instruction for completing templates from Section 2 of Annex I to Commission Implementing Regulation (EU) 2024/3117, with the exception of financial assets measured at fair value through other comprehensive income, for which their accumulated change in fair value, increased by impairments (value data 164 from the MFI Reporting Instruction), is also taken into account in the gross carrying amount for the purpose of this indicator.
24. Coverage of non-performing loans with value adjustments for credit losses = value adjustments or adjustments for credit losses / non-performing loans and other financial assets
Value adjustments or adjustments for credit losses = sum of value adjustments or adjustments for credit losses of BS1S report items related to non-performing exposures from the statement of financial position methodology:

• balances on accounts with the central bank from item no. A.I.2.:
  A0201, A0301 + Š.119(1, 2, 3, 7), vred: 85, 86 A0411 + Š.9(S.121), Š.14(01, 02), Š.44(09, 18), Š.119(1, 2, 3, 7), vred: 85, 86 A0411 + Š.9(S.121), Š.14(01, 02), Š.44 (02, 17), Š.119(1, 2, 3, 7), vred: 89
• other demand deposits from item no. A.I.3.:
  A0411 + Š.9(S.122), Š.14(01,02), Š.44(09, 18), Š.55(1), Š.119(1, 2, 3, 7), vred: 85, 86 A0411 + Š.9(S.122), Š.14(01,02), Š.44(02, 17), Š.55(1), Š.119(1, 2, 3, 7), vred: 89
• loans and other financial assets measured at fair value through profit or loss (excluding non-current assets held for sale):
  A0602, A0603, A0604 + Š.17(2), Š.44(02, 17) + Š.119(1, 2, 3, 7), vred: 89 A0408, A0417, A0418, A0419 + Š.44(02, 17), Š.119(1, 2, 3, 7), vred: 89 A0411 + Š.9(S.123, S.124, S.125, S.126, S.127), Š.44(02, 17), Š.119(1, 2, 3, 7), vred: 89 A0411 + Š.9(S.121), Š.14(≠01, ≠02), Š.44(02, 17), Š.119(1, 2, 3, 7), vred: 89 A0411 + Š.9((S.122 + Š.55(1)) + Š.14(≠01, ≠02))), Š.44(02, 17), Š.119(1, 2, 3, 7), vred: 89 A0410 + Š.44(02, 17), Š.119(1, 2, 3, 7), vred: 89 A2928, A2932 + Š.44(02, 17), Š.119(1, 2, 3, 7), vred: 89
• loans and other financial assets measured at amortized cost or at fair value through other comprehensive income (excluding non-current assets held for sale):
  A0602, A0603, A0604 + Š.17(2), Š.44(09, 18) + Š.119(1, 2, 3, 7), vred: 85, 86 A0408, A0417, A0418, A0419 + Š.44(09, 18), Š.119(1, 2, 3, 7), vred: 85, 86 A0410 + Š.44(09, 18), Š.119(1, 2, 3, 7), vred: 85, 86 A0416 + Š.44(09, 18), Š.119(1, 2, 3, 7), vred: 85, 86 A0411 + Š.9(S.123, S.124, S.125, S.126, S.127), Š.44(09, 18), Š.119(1, 2, 3, 7), vred: 85, A0411 + Š.9(S.121), Š.14(≠01, ≠02), Š.44(09, 18), Š.119(1, 2, 3, 7), vred: 85, 86 A0411 + Š.9((S.122 + Š.55(1)) + Š.14(≠01, ≠02))), Š.44(09, 18), Š.119(1, 2, 3,7), vred:85, A2601, A2901 + Š.44(09), Š.119(1, 2, 3, 7), vred: 85, 86 A2928, A2932 + Š.44(09), Š.119(1, 2, 3, 7), vred: 85, 86 Non-performing loans and other financial assets = sum of the gross carrying amount of non-performing loans and other financial assets from the numerator of indicator no. 23 of this annex

25. Coverage of non-performing loans with collateral = collateral received / non-performing loans and other financial assets
    Collateral received = sum of the smaller of values (a) or (b), calculated at the level of individual exposure from the statement of financial position methodology for non-performing loan and receivable items from the numerator of indicator no. 23 of this annex:
    (a) value of eligible collateral received for individual exposure (for exposures to business entities, value 900 from the BS1VZ relational table; for exposures to natural persons (in the BS1S report according to code list 26. Client identifier, marked with codes 5980003, 5000009, 6000053) sum of values from 59 to 67 and 69 to 76 from the BS1S report, for collateral that may be taken into account); (b) sum of values:
    − gross carrying amount of individual exposure from the numerator of indicator no. 23 of this annex, to which the collateral relates; − value adjustment or adjustment (negative value) for individual exposure from the numerator of indicator no. 24 of this annex. The calculated amount of collateral received is taken into account up to the book value of the individual balance sheet exposure from loans and other financial assets. Non-performing loans and other financial assets (excluding balances on accounts with the central bank and demand deposits with banks) = sum of the gross carrying amount from the numerator of indicator no. 23 of this annex

26. Interest margin = net interest / average assets
    Net interest = indicator no. 6 of this annex
    Average assets = (sum of assets (sum of items no. A.I. to A.XVII. of the statement of financial position methodology) by month + December of the previous financial year) / number of months

27. Financial intermediation margin = (net interest + net non-interest income) / average assets
    Net interest = indicator no. 6 of this annex
    Net non-interest income = indicator no. 7 of this annex Average assets = value from the denominator of indicator no. 26 of this annex.

28. Net return on assets = business result / average assets
    Business result = item no. 37 of the income statement methodology Average assets = value from the denominator of indicator no. 26 of this annex.

29. Net return on equity = business result / average equity
    Business result = item no. 37 of the income statement methodology Average equity = (sum of items no. P.X. to P.XVIII. of the statement of financial position methodology by month + December of the previous financial year) / number of months

30. Cost-to-income ratio = operating expenses / (net interest + net non-interest income)
    Operating expenses = indicator no. 9 of this annex Income = sum of indicators no. 6 and 7 of this annex.

31. Liquidity Coverage Ratio
    The Liquidity Coverage Ratio (expressed in %) is calculated as a simple average of the Liquidity Coverage Ratios on the last calendar day of 12 months in a given financial year. The value is calculated as a simple average of the values from row 0030 of template C76.00 − Liquidity Coverage − calculations from Section 10 of Annex I to Commission Implementing Regulation (EU) 2024/3117, which the bank reported on the last calendar day of each month in a given financial year.

32. Net Stable Funding Ratio = value of the ratio from row 0220 column 0040 of template C84.00 − NSFR Summary from Section 7 of Annex I to Commission Implementing Regulation (EU) 2024/3117

33. Leverage Ratio = value of the ratio from row 0340 of template C47.00 − Leverage Ratio Calculation (LRCalc) from Section 6 of Annex I to Commission Implementing Regulation (EU) 2024/3117

Publication title: Official Gazette of the Republic of Slovenia • ISSN: 1580-3074 • Volume: XXXVI • Issue number: 1584/2026 • Date of issue: 6. 10. 2026 • Year of publication: 2026 • Publisher: Government of the Republic of Slovenia Legislation Service, Mestni trg 4, 1000 Ljubljana, 01 241 18 02, gp.svz@gov.si • Price: publication is free of charge • Funded by: Republic of Slovenia • Type of publication: electronic edition • Web access: https://pisrs.si/api/uradni-list/objava/u20261584.pdf