Borac Banja Luka transfers for 2026/27 track 25 listed transfer moves, split into 9 incoming and 16 outgoing rows where provider data is available. The list covers permanent transfers, loans, free moves, loan returns, and other transfer labels supplied by the football data feed.

Incoming moves include B. Cipetić, A. Esiti, A. Esiti, P. Kunić, I. Kukavica, and I. Kukavica with clubs including Kisvarda FC, Diosgyori VTK, Diosgyori VTK, and Sloga Doboj. Dates and transfer labels are shown row by row so the season view can be scanned without mixing incoming and outgoing business.

Outgoing moves include D. Hrelja, D. Vrbić, N. Pusic, N. Antesevic, O. Radosevic, and D. Burnjakovic with clubs including Pendikspor, Metalac GM, Ilirija, and BSK Banja Luka. Dates and transfer labels are shown row by row so the season view can be scanned without mixing incoming and outgoing business.

The provider labels in this season include Free agent, Loan, and Transfer. These labels are kept close to the source feed, so loans, free transfers, and loan-return statuses can be compared directly in the table.