Financial reporting of European banks: CEE Supplement

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Financial reporting of European banks. CEE

In parallel with the ninth edition of Forvis Mazars benchmark study on the financial reporting of European banks, our Forvis Mazars team prepared a dedicated supplement focusing on Central and Eastern Europe (CEE).

This regional analysis focusing on 18 banking groups across the CEE region, including 10 from Poland, provides additional insights into how banks in this part of Europe are navigating economic and geopolitical uncertainty.

The CEE supplement highlights the resilience of CEE banks and points to improving indicators in their non-performing loan (NPL) portfolios.

Key insights from the CEE supplement:

  • CEE banks saw a drop in credit losses in 2024, with net ECL charges down by 4.9%. While positive, this decline was smaller than the 8% drop reported by Western European (WE) banks. 
  • Loan loss coverage ratios fell for CEE banks, landing at 3.52% by the end of 2024 (down from 3.89% in 2023). That 37 basis point drop is sharper than the 10 bps decline observed for WE banks.
  • The biggest driver was a drop in Stage 3 coverage, which fell from 61.4% to 57% – a 440 bps decrease, much steeper than the 80 bps decline among Western peers.

Read Financial reporting of EU banks benchmark study 2025

Read the CEE suplement 

 

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Financial reporting of European banks – Central Eastern Europe Supplement
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Contact

Partner, Head of Audit Department Yevgeniya Kopystyanska
Yevgeniya Kopystyanska Partner, Head of Audit Department - Kyiv

Detailed profile

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