Article 6 | Delegated Regulation 2026/1167

Article 6 - Delegated Regulation 2026/1167

Article 6

Other operating expenses

1. Institutions shall calculate the other operating expenses referred to in Article 314(5) of Regulation (EU) No 575/2013 as the sum of the following items:

(a)	expenses from changes in fair value in tangible assets measured using the fair value model, with the exception of expenses from changes in fair value in investment properties that generate rents and are measured using the fair value model;

(b)	expenses from other expenses that are not due to operational risk events and not due to leased assets;

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

(d)

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

(i)	interest expenses;

(ii)	other operating expenses;

(iii)

staff expenses;

(iv)	other administrative expenses;

(v)	depreciation;

(vi)	provisions or (-) reversals of provisions;

(vii)

impairment or (-) reversal of impairment.

2. For the purposes of paragraph 1, point (d), the losses, expenses, provisions and other financial impacts that are due to operational risk events:

(a)	shall be net of related payments received from other than insurance or reinsurance policies purchased;

(b)	shall not be net of any related payments received from insurance or reinsurance policies purchased;

(c)	shall include those exceptional losses that, following the permission granted by the competent authority pursuant to Article 320(1) of Regulation (EU) No 575/2013, may be excluded from the calculation of the institution’s annual operational risk loss.

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

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Article 6 - Delegated Regulation 2026/1167

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