Article 33 | Delegated Regulation 2026/1167

PART I - COMPONENTS OF THE BUSINESS INDICATOR, ELEMENTS TO BE EXCLUDED FROM THAT INDICATOR, AND ADJUSTMENTS TO THAT INDICATOR (Article 1-22)

TITLE I - COMPONENTS OF THE BUSINESS INDICATOR (Article 1-15)

CHAPTER 1 - Interest, leases and dividend component (Article 1-4)Article 1 - Interest income ITS Article 2 - Interest expenses ITS Article 3 - Asset component ITS Article 4 - Dividend component ITS

CHAPTER 2 - Services component (Article 5-8)Article 5 - Other operating income ITS Article 6 - Other operating expenses ITS Article 7 - Fee and commission income component ITS Article 8 - Fee and commission expenses component ITS

CHAPTER 3 - Financial component (Article 9-15)Article 9 - Calculation of the financial component

Section 1 - Calculation of the financial component in accordance with the accounting approach (Article 10-11)Article 10 - Trading book component ITS Article 11 - Banking book component ITS

Section 2 - Calculation of the financial component in accordance with the prudential boundary approach (Article 12-15)Article 12 - Prudential boundary approach Article 13 - Notification procedure for the use of the prudential boundary approach Article 14 - Reversal to the accounting approach Article 15 - Notification procedure for the reversal to the accounting approach

TITLE II - ELEMENTS TO BE EXCLUDED FROM THE BUSINESS INDICATOR (Article 16)Article 16 - Scope of the exclusions from the business indicator

TITLE III - ADJUSTMENTS TO THE BUSINESS INDICATOR (Article 17-22)Article 17 - Calculation of the adjustments to the business indicator in case of mergers and acquisitions Article 18 - Timing for the adjustments to the business indicator following mergers and acquisitions Article 19 - Procedure for granting permission to exclude from the business indicator those amounts that are related to disposed entities or activities Article 20 - Procedure for granting permission to exclude from the business indicator amounts related to disposed entities or activities where the impact of the divestments is low Article 21 - Calculation of the business indicator adjustment in case of disposals Article 22 - Timing for business indicator adjustments in case of disposal

PART II - TAXONOMY OF OPERATIONAL RISK LOSSES, CONDITIONS UNDER WHICH THE CALCULATION OF THE ANNUAL OPERATIONAL RISK LOSS MAY BE DEEMED (Article 23-39)

TITLE I - TAXONOMY OF OPERATIONAL RISK LOSSES (Article 23-33)Article 23 - Classification of loss events Article 24 - Level 1 classification Article 25 - Level 2 classification for Level 1 event type Internal fraud Article 26 - Level 2 classification for Level 1 event type External fraud Article 27 - Level 2 classification for Level 1 event type Employment practices and workplace safety Article 28 - Level 2 classification for Level 1 event type Clients, products and business practices Article 29 - Level 2 classification for Level 1 event type Damage to physical assets Article 30 - Level 2 classification for Level 1 event type Business disruption and system failures Article 31 - Level 2 classification for Level 1 event type Execution, delivery and process management Article 32 - Attributes Article 33 - Retroactive application of the loss data set

TITLE II - CONDITIONS UNDER WHICH THE CALCULATION OF THE ANNUAL OPERATIONAL RISK LOSS IS TO BE DEEMED (Article 34-36)Article 34 - Mergers and acquisitions Article 35 - Business indicator temporarily equal to or exceeding EUR 750 million and not exceeding EUR 1 billion Article 36 - Bridge institution referred to in Article 40 of Directive 2014/59/EU

TITLE III - ADJUSTMENTS TO THE LOSS DATA SET FOLLOWING THE INCLUSION OF LOSSES FROM MERGED OR ACQUIRED ENTITIES OR ACTIVITIES (Article 37-39)Article 37 - Adjustments to the loss data set related to calculation of losses and risk taxonomy Article 38 - Adjustments to the loss data set due to currency differences Article 39 - Calculation of the losses when the acquiring or merging institution is not able to promptly integrate the loss data set of the acquired or merged institution or activities

PART III - FINAL PROVISIONS (Article 40)Article 40 - Entry into force

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Article 33 - Delegated Regulation 2026/1167

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