This section provides information on texts of laws, regulations, administrative rules and general guidance adopted in the Republic of Croatia in the field of prudential regulation for credit institutions.
Links
- Legislation
- Decisions
- Responses to questions on the application of the Credit Institutions Act and subordinate legislation (available in Croatian only)
- CNB Guidelines
- Commission Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
- Commission Implementing Regulation (EU) 2019/912 amending Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
- EBA, Supervisory Disclosure, Rules and Guidance
TRANSPOSITION OF DIRECTIVE 2013/36/EU PDF
EU regulations
- Directive 2013/36/EU of the European Parliament and of the Council on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms
- Commission Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
- Commission Implementing Regulation (EU) 2019/912 amending Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
Croatian regulations
- Credit Institutions Act (OG 159/2013, 19/2015, 102/2015, 15/2018, 70/2019, 47/2020, 146/2020 and 151/2022)
- Decision on governance arrangements (OG 96/2018, 67/2019, 145/2020, 145/2021 and 51/2023)
- Decision on the documentation to be enclosed with the application for the authorisation of a credit institution and the application for the authorisation to provide financial services (OG 25/2018 and 139/2022)
- Decision on the approval to acquire a qualifying holding in a credit institution (OG 25/2018 and 139/2022)
- Decision on staff remuneration (OG 31/2017, 57/2017, 4/2021, 145/2021 and 51/2023)
- Decision on the internal capital adequacy assessment process for credit institutions (OG 20/2014 and 126/2017)
- Decision on capital buffers and capital conservation measures (OG 4/2021 and 100/2021)
- Decision on the assessment of the suitability of the chairperson of the management board, members of the management board, members of the supervisory board and key function holders in a credit institution (OG 20/2021 and 104/2022)
- Decision on the method of exercising supervision of credit institutions and imposing supervisory measures (OG 87/2021)
- Decision on detailed conditions for the establishment, operation, reporting and dissolution of branches of third-country credit institutions in the Republic of Croatia (OG 81/2014, 4/2021, 19/2021 and 139/2023)
- Decision on the documentation to be enclosed with the application for authorisation and on the content and method of monitoring compliance of parent financial holding companies and parent mixed financial holding companies (OG 155/2022)
- Act on the Croatian National Bank (OG 75/2008, 54/2013 and 47/2020)
- Act on the Resolution of Credit Institutions and Investment Firms (OG 146/2020 and 21/2022)
MODEL APPROVAL PDF
EU regulations
- Directive 2013/36/EU of the European Parliament and of the Council on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms
- Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms
- Commission Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
- Guidelines on the implementation, validation and assessment of Advanced Measurement (AMA) and Internal Ratings Based (IRB) Approaches, CEBS, GL 10
- Guidelines on PD estimation, LGD estimation and treatment of defaulted assets
- Commission Delegated Regulation (EU) 2017/72 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards specifying conditions for data waiver permissions
- Commission Delegated Regulation (EU) No 529/2014 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for assessing the materiality of extensions and changes of the Internal Ratings Based Approach and the Advanced Measurement Approach
- Commission Delegated Regulation (EU) 2015/942 amending Delegated Regulation (EU) No 529/2014 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council as regards regulatory technical standards for assessing the materiality of extensions and changes of internal approaches when calculating own funds requirements for market risk
- Commission Delegated Regulation (EU) 2018/171 on supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for the materiality threshold for credit obligations past due
- Guidelines on the application of the definition of default under Article 178 of Regulation (EU) No 575/2013
- Guidelines for the estimation of LGD appropriate for an economic downturn (‘Downturn LGD estimation’)
- Guidelines on credit risk mitigation for institutions applying the IRB approach with own estimates of LGDs
SPECIALISED LENDING EXPOSURES PDF
EU regulations
- Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms
- Commission Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
- Commission Implementing Regulation (EU) 2019/912 amending Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
CREDIT RISK MITIGATION PDF
EU regulations
- Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms
- Commission Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
- Commission Implementing Regulation (EU) 2019/912 amending Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
Croatian regulations
- Decision implementing the part of Regulation (EU) No 575/2013 pertaining to the valuation of assets and off-balance sheet items and the calculation of own funds and capital requirements (OG 160/2013, 140/2015, 113/2016, 87/2018, 53/2021 and 139/2022)
SPECIFIC DISCLOSURE REQUIREMENTS APPLIED TO INSTITUTIONS PDF
EU regulations
- Directive 2013/36/EU of the European Parliament and of the Council on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms
- Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms
- Commission Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
- Commission Implementing Regulation (EU) 2019/912 amending Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
Croatian regulations
- Credit Institutions Act (OG 159/2013, 19/2015, 102/2015, 15/2018, 70/2019, 47/2020, 146/2020 and 151/2022)
WAIVERS FOR THE APPLICATION OF PRUDENTIAL REQUIREMENTS PDF
EU regulations
- Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms
- Commission Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
- Commission Implementing Regulation (EU) 2019/912 amending Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
QUALIFYING HOLDINGS IN A CREDIT INSTITUTION PDF
EU regulations
- Directive 2013/36/EU of the European Parliament and of the Council on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms
- Joint Guidelines for the prudential assessment of acquisitions of qualifying holdings
- Commission Implementing Regulation (EU) No 2017/461 laying down implementing technical standards with regard to common procedures, forms and templates for the consultation process between the relevant competent authorities for proposed acquisitions of qualifying holdings in credit institutions as referred to in Article 24 of Directive 2013/36/EU of the European Parliament and of the Council
- Commission Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
- Commission Implementing Regulation (EU) 2019/912 amending Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
Croatian regulations
- Credit Institutions Act (OG 159/2013, 19/2015, 102/2015, 15/2018, 70/2019, 47/2020, 146/2020 and 151/2022)
- Decision on the approval to acquire a qualifying holding in a credit institution (OG 25/2018 and 130/2022)
REGULATORY AND FINANCIAL REPORTING PDF
EU regulations
- Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms
- Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 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 of institutions and repealing Implementing Regulation (EU) No 680/2014Commission Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
- Commission Implementing Regulation (EU) 2016/2070 of 14 September 2016 laying down implementing technical standards for templates, definitions and IT-solutions to be used by institutions when reporting to the European Banking Authority and to competent authorities in accordance with Article 78(2) of Directive 2013/36/EU of the European Parliament and of the Council
- Commission Implementing Regulation (EU) 2021/453 of 15 March 2021 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 the specific reporting requirements for market risk
- Commission Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
- Commission Implementing Regulation (EU) 2019/912 amending Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council
Croatian regulations
- Credit Institutions Act (OG 159/2013, 19/2015, 102/2015, 15/2018, 70/2019, 47/2020, 146/2020 and 151/2022)
- Decision on supervisory reports of credit institutions (OG 146/2021, 108/2022 and 27/2023)
- Decision on statistical and supervisory reporting (OG 85/2018, 47/2019, 14/2020, 53/2020, 122/2020, 53/2021, 142/2021, 108/2022 and 27/2023)
- Decision on the structure and content of annual financial statements of credit institutions (OG 42/2018, 122/2020, 119/2021 and 108/2022)