COMMISSION IMPLEMENTING REGULATION (EU) 2026/1166
of 28 May 2026
laying down implementing technical standards with regard to the mapping of the business indicator components with corresponding supervisory reporting references
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (1), and in particular Article 314(10) thereof,
Whereas:
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(1) |
The financial reporting (FINREP) templates laid down in Annex I to Commission Implementing Regulation (EU) 2024/3117 (2) set out the financial information that institutions have to report in accordance with International Financial Reporting Standards and Generally Accepted Accounting Principles. The items to be included in the calculation of the business indicator components should therefore be mapped with the corresponding cells of those templates. |
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(2) |
Given the correspondence between financial reporting and the operational risk framework, in most cases there is a perfect correspondence between the items of the business indicator and the cells of the templates laid down in Annex I to Implementing Regulation (EU) 2024/3117. However, in some other cases there is no perfect correspondence. Therefore, institutions should adjust the values reported in the cells of the templates laid down in Annex I to Implementing Regulation (EU) 2024/3117 to ensure adherence to the components of the business indicator specified in Commission Delegated Regulation (EU) 2026/1167 (3). |
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(3) |
This Commission Implementing Regulation is based on the draft regulatory technical standards submitted to the Commission by the European Banking Authority. |
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(4) |
The European Banking Authority has conducted open public consultations on the draft implementing technical standards on which this Commission Implementing Regulation is based, analysed the potential related costs and benefits and requested the advice of the Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (4), |
HAS ADOPTED THIS REGULATION:
(1) OJ L 176, 27.6.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/575/oj.
(2) Commission Implementing Regulation (EU) 2024/3117 of 29 November 2024 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 Commission Implementing Regulation (EU) 2021/451 (OJ L, 2024/3117, 27.12.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/3117/oj).
(3) Commission Delegated Regulation (EU) 2026/1167 of 28 May 2026 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards specifying operational risk requirements (OJ L, 2026/1167, 3.9.2026, ELI: http://data.europa.eu/eli/reg_del/2026/1167/oj).
(4) Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12, ELI: http://data.europa.eu/eli/reg/2010/1093/oj).