Instructions for the Calculation of Business Indicators for Banks and Savings Banks

Record Data

Collection of Unofficial Consolidated Texts Instructions for the Calculation of Business Indicators for Banks and Savings Banks Unofficial Consolidated Text No. 0 Document Number: 2025-01-1359 Date of the document: 18 May 2025 Forms Text

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 and 55/17) and the second paragraph of Article 22 of the Decision on Accounting Books and Annual Reports of Banks and Savings Banks (Official Gazette of the Republic of Slovenia, No. 36/25; hereinafter: the Decision), the Governor of the Bank of Slovenia issues

I N S T R U C T I O N S

for the calculation of business indicators for banks and savings banks

Article 1

(content of the instructions)

(1) These instructions specify in detail the methodology for calculating the indicators that banks and savings banks (hereinafter: the bank) present in their annual report.

(2) The provisions of these instructions shall also apply mutatis mutandis to branches of banks from third countries and to approved parent financial holding companies of the Republic of Slovenia, approved 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

(methodology for the calculation of indicators)

(1) The methodology for calculating the business indicators from the fifth paragraph of Article 11 of the Decision is based on:

1. the substantive definition of items, code lists, and value data from the report "Accounting Items with Interest Rates" (BS1S) and the report "Relational Table for Allocation of Value of Collateral" (BS1VZ) from Chapters 2, 3, and 8.3, and Annex RECAPITULATION to the Instructions for the Implementation of the Decision on Reporting by Monetary Financial Institutions (Official Gazette of the Republic of Slovenia, No. 195/21, 38/22, and 112/22; hereinafter: MFI Reporting Instructions);

2. the substantive definition of items from the templates listed in Annex I to Commission Implementing Regulation (EU) No. 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) No. 2021/451 (OJ L No. 2024/3117 of 27 December 2024, p. 1 (hereinafter: Commission Implementing Regulation (EU) 2024/3117)) and on the instructions for completing these templates, which the European Banking Authority publishes on its website in accordance with Article 22 of the aforementioned Regulation (hereinafter: EBA instructions for completing templates).

(2) The methodology for calculating the indicators from the preceding paragraph is Annex 1 to these instructions.

(3) The abbreviations used in the methodology from the preceding paragraph have the same meaning as the abbreviations from Chapter 13 of the MFI Reporting Instructions.

Article 3

(entry into force)

These instructions shall enter into force on the day following their publication in the Official Gazette of the Republic of Slovenia, and shall apply from 30 June 2025.

Ljubljana, 13 May 2025

Primož Dolenc Deputy Governor

Annex 1: Methodology for the Calculation of Business Indicators