Updated 07/09/2026
Coming into force on 23/09/2026

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Article 26 - Delegated Regulation 2026/1167

Article 26

Level 2 classification for Level 1 event type External fraud

Institutions shall classify each loss event classified as External fraud in accordance with Article 24 into one of the following Level 2 categories:

External fraud Level 2 classification

Description

Reference number

Fraud committed by institution’s clients

Fraudulent acts not relating to data theft or data manipulation that have been committed by a client of the institution, even in collusion with another person.

2.1

Fraud not committed by institution’s

clients

Fraudulent acts not relating to data theft or data manipulation that have not been committed by a client of the institution, including by means of the identity of another ignorant person.

2.2

Data theft and

manipulation

Data stolen from or maliciously manipulated in bank systems by any means, including cyber-attacks. That covers all types of data, e.g. client data, employee data, and the institution’s proprietary data.

2.3

Robbery, burglary and theft of physical assets

Robbery, burglary and theft of physical assets by an external party.

2.4