Borac Banja Luka transfers for 2026/27 track 26 listed transfer moves, split into 8 incoming and 18 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 A. Esiti, A. Esiti, P. Kunić, I. Kukavica, I. Kukavica, and B. Meijers with clubs including Diosgyori VTK, Diosgyori VTK, Sloga Doboj, and Posušje. 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. Vrbić, N. Pusic, N. Antesevic, O. Radosevic, C. Diouf, and D. Čavić with clubs including Metalac GM, Ilirija, BSK Banja Luka, 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 and Loan. These labels are kept close to the source feed, so loans, free transfers, and loan-return statuses can be compared directly in the table.