Regulatory Alerts2026-07-31
Added
Regulation on the Books of Account and Annual Reports of Banks
Banks, savings banks, and credit undertakings must maintain general ledgers according to specific internal chart of accounts levels and compile annual and consolidated reports using IFRS templates. The regulation mandates detailed disclosures in notes and business reports, including risk exposures, shareholder data, and specific financial metrics such as capital, liquidity, and leverage ratios for the last three financial years. These requirements apply mutatis mutandis to branches of third-country banks and approved parent financial holding companies established in Slovenia. The regulation transposes Directive 2013/36/EU and implements ECB reporting standards, becoming applicable on 1 January 2027.
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