Updated 08/09/2026
Coming into force on 23/09/2026

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CRR ToolImplementing Regulation 2026/1166
Article 1

Article 1 - Implementing Regulation 2026/1166

Article 1

The items included in the calculation of the business indicator, as listed in Delegated Regulation (EU) 2026/1167 shall be mapped to the cells of the FINREP templates laid down in Annex I to Implementing Regulation (EU) 2024/3117:

BI items

Corresponding cells of the FINREP templates laid down in Section 2 of Annex I to Implementing Regulation (EU) 2024/3117

Interest income (Article 1 of Delegated Regulation (EU) 2026/1167)

 

(a)

interest income from financial assets held for trading

F02.00_r0020_c0010

(b)

interest income from non-trading financial assets mandatorily at fair value through profit or loss

F02.00_r0025_c0010

(c)

interest income from financial assets designated at fair value through profit or loss

F02.00_r0030_c0010

(d)

interest income from financial assets at fair value through other comprehensive income

F02.00_r0041_c0010

(e)

interest income from financial assets at amortised cost

F02.00_r0051_c0010

(f)

interest income from hedge accounting – interest rate risk derivatives

F02.00_r0070_c0010

(g)

interest income on other assets

F02.00_r0080_c0010

(h)

interest income on liabilities

F02.00_r0085_c0010

(i)

income on operating leases, including rental income from investment property

F45.03_r0020_c0010+F45.03_r0030_c0010

For institutions that are not required to report the F45 template, this can also be obtained from F02.00_r340_c0010 (only from operating leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.

(j)

income from changes in fair value in investment properties that generate rents and are measured using the fair value model

F45.03_r0010_c0010 (only from leased assets)

For institutions that are not required to report the F45 template, this can also be obtained from F02.00_r340_c0010 (only from leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.

(k)

profits from leased assets, including gains from lease modifications

F02.00_r0425_c0010 (only from leased assets) + F45.3_r0040_c0010 (only from leased assets). F45.3_r0040_c0010 can also be obtained from F02.00_r340_c0010 (only from leased assets) for institutions not required to report the F45 template by considering only the amount pertinent to the relevant item, which is described in the left column.

Interest expenses (Article 2 of Delegated Regulation (EU) 2026/1167)

 

(a)

interest expenses from financial liabilities held for trading

F02.00_r0100_c0010

(b)

interest expenses from financial liabilities designated at fair value through profit or loss

F02.00_r0110_c0010

(c)

interest expenses from financial liabilities measured at amortised cost

F02.00_r0120_c0010

(d)

interest expenses from hedge accounting – interest rate risk derivatives

F02.00_r0130_c0010

(e)

interest expenses on other liabilities

F02.00_r0140_c0010

(f)

interest expenses on assets

F02.00_r0145_c0010

(g)

operating leasing expenses, including direct operating expenses from investment property that generate rents

F45.03_r0020_c0020 (only from operating leased assets) + F45.03_r0030_c0020 (only from operating leased assets) + F16.08_r100_c0010 (only from operating leased assets)

For institutions that are not required to report either F16 or F45 templates, this can also be obtained from F02.00_r350_c0010 (only from operating leased assets) + F02.00_r380_c0010 (only from operating leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.

(h)

expenses from changes in fair value in investment properties that generate rents and are measured using the fair value model

F45.03_r0010_c0020 (only from operating leased assets)

For institutions that are not required to report the F45 template, this can also be obtained from F02.00_r350_c0010 (only operating leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.

(i)

losses from operating leased assets

F45.03_r0040_c0020 (only from operating leased assets)

For institutions that are not required to report the F45 template, this can also be obtained from F02.00_r350_c0010 (only from operating leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.

(j)

depreciation and impairment or reversal of impairment of operating leased assets whose income or expenses are included in the calculation of the interest and leases component

F02.00_r0390_c0010 (only from operating leased assets) + F02.00_r0520_c0010 (only from operating leased assets)

Asset component (Article 3 of Delegated Regulation (EU) 2026/1167)

 

(a)

gross carrying amount of cash balance at central banks and other demand deposits

F18.00_r0005_c0010

(b)

gross carrying amount of debt securities

F18.00_r0010_c0010 + F18.00_r0181_c0010 + F18.00_r0211_c0010 + F01.01_r0080_c0010 + F01.01_r0094_c0010 + F01.01_r0173_c0010 +

F01.01_r0177_c0010 +

F01.01_r0232_c0010 +

F01.01_r0236_c0010

(c)

gross carrying amount of loans and advances

F18.00_r0070_c0010 + F18.00_r0191_c0010 + F18.00_r0221_c0010 + F01.01_r0090_c0010 + F01.01_r0095_c0010 + F01.01_r0174_c0010 +

F01.01_r0178_c0010 +

F01.01_r0233_c0010 +

F01.01_r0237_c0010

(d)

fair value of all derivatives classified as financial assets at the reference date for the calculation of the asset component, as long as the flows from such derivatives have been recognised, during the financial year, in the interest component; both trading and economic hedges and hedge accounting shall be included

F01.01_r0060_c0010 (only those generating interest or similar flows) +

F01.01_r0092_c0010(only those generating interest or similar flows) +

F01.01_r0240_c0010 (only those generating interest or similar flows)

(e)

carrying amount of tangible assets and intangible assets subject to lease

F21.00_r0010_c0010 + F42.00_r0010_c0020 + F21.00_r0040_c0010 + F42.00_r0040_c0020 + F21.00_r0070_c0010 + F42.00_r0070_c0020

For institutions that are not required to report either F21 or F42 templates, this can also be obtained from F01.01_r270_c0010 (only from leased assets) + F01.01_r320_c0010 (only from leased assets).

Dividend component (Article 4 of Delegated Regulation (EU) 2026/1167)

(a)

dividend income from equity instruments and investments

F02.00_r0160_c0010

Other operating income (Article 5 of Delegated Regulation (EU) 2026/1167)

(a)

income from changes in fair value in tangible assets measured using the fair value model, except income from changes in fair value in investment properties that generate rents and are measured using the fair value model

F45.03_r0010_c0010 (excluding leased assets)

For institutions that are not required to report the F45 template, this can also be obtained from F02.00_r340_c0010 (excluding leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.

(b)

income from other income not due to leased assets

F45.03_r0040_c0010 (excluding leased assets)

For institutions that are not required to report the F45 template, this can also be obtained from F02.00_r340_c0010 (excluding leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.

(c)

profit from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations

F02.00_r0600_c0010

Other operating expenses (Article 6 of Delegated Regulation (EU) 2026/1167)

(a)

expenses from changes in fair value in tangible assets measured using the fair value model, except expenses from changes in fair value in investment properties that generate rents and are measured using the fair value model

F45.03_r0010_c0020 (excluding leased assets)

For institutions that are not required to report the F45 template, this can also be obtained from F02.00_r350_c0010 (excluding leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.

(b)

expenses from other expenses, not due to operational risk events and not due to leased assets

F45.03_r0040_c0020 (not due to operational risk and not due to leased assets)

For institutions that are not required to report the F45 template, this can also be obtained from F02.00_r350_c0010 (not due to operational risk and not due to leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.

(c)

losses from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations

F02.00_r0600_c0010

(d)

losses, expenses, provisions and other financial impacts due to operational risk events accounted for in any items of the profit and loss statement including those accounted for in the following items:

Sum of points (i) to (vii), plus the remaining losses, expenses, provisions and other financial impacts due to operational risk events

(i)

interest expenses

F02.00_r090_c0010 (due to operational risk events)

(ii)

other operating expenses

F45.03_r0040_c0020 (due to operational risk events)

For institutions that are not required to report the F45 template, this can also be obtained from F02.00_r350_c0010 (due to operational risk events) by considering only the amount pertinent to the relevant item, which is described in the left column.

(iii)

staff expenses

F02.00_r0370_c0010 (due to operational risk events)

(iv)

other administrative expenses

F02.00_r0380_c0010 (due to operational risk events)

(v)

depreciation

F02.00_r0390_c0010 (due to operational risk events)

(vi)

provisions or (-) reversals of provisions

F02.00_r0430_c0010 (due to operational risk events)

(vii)

impairment or (-) reversal of impairment

F02.00_r0460_c0010 (due to operational risk events) + F02.00_r0510_c0010 (due to operational risk events)

Fee and commission income (Article 7 of Delegated Regulation (EU) 2026/1167)

(a)

fee and commission income by activity

F22.01_r0020_c0010 + F22.01_r0051_c0010 + F22.01_r0055_c0010 + F22.01_r0060_c0010 + F22.01_r0070_c0010 + F22.01_r0080_c0010 + F22.01_r0110_c0010 + F22.01_r0120_c0010 + F22.01_r0131_c0010 + F22.01_r0140_c0010 + F22.01_r0180_c0010 + F22.01_r0190_c0010 + F22.01_r200_c0010 + F22.01_r0210_c0010 + F22.01_r0211_c0010 + F22.01_r0213_c0010 + F22.01_r0214_c0010 + F22.01_r0220_c0010

Also obtained from F02.00_r200_c0010.

Fee and commission expenses (Article 8 of Delegated Regulation (EU) 2026/1167)

(a)

fee and commission expenses by activity

F22.01_r0235_c0010 + F22.01_r0240_c0010 + F22.01_r0245_c0010 + F22.01_r0250_c0010 + F22.01_r0255_c0010 + F22.01_r0260_c0010 + F22.01_r0270_c0010 + F22.01_r0280_c0010 + F22.01_r0281_c0010 + F22.01_r0282_c0010 + F22.01_r0290_c0010 + F02.00_r0380_c0010 (only outsourcing fees paid)

Also obtained from F02_r0210_c0010 +

F02.00_r0380_c0010 (only outsourcing fees paid)

Trading book component (Article 10 of Delegated Regulation (EU) 2026/1167)

 

(a)

gains or (-) losses on financial assets and liabilities held for trading, net

F02.00_r0280_c0010 +

F02.00_r0285_c0010

(b)

gains or (-) losses from hedge accounting, net, where hedge accounting is used for hedging financial assets and liabilities held for trading.

F02.00_r0300_c0010 (only the trading book component)

(c)

exchange differences [gain or (-) loss], net, where such differences originate from financial assets and liabilities held for trading

F02.00_r0310_c0010 (only the trading book component)

Banking book component (Article 11 of Delegated Regulation (EU) 2026/1167)

 

(a)

gains or (-) losses on derecognition of financial assets and liabilities that are not measured at fair value through profit or loss, net

F02.00_r0220_c0010

(b)

gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss

F02.00_r0287_c0010 +

F02.00_r0295_c0010

(c)

gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net

F02.00_r0290_c0010

(d)

gains or (-) losses from hedge accounting, net, where hedge accounting is used for hedging financial assets and liabilities other than held for trading

F02.00_r0300_c0010 (only the non-trading book component)

(e)

exchange differences [gain or (-) loss], net, where such differences originate from financial assets and liabilities other than held for trading

F02.00_r0310_c0010 (only the non-trading book component)