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Document 32025R2475
Commission Implementing Regulation (EU) 2025/2475 of 8 December 2025 amending the implementing technical standards laid down in Implementing Regulation (EU) 2024/3117 as regards operational risk supervisory reporting of institutions
Commission Implementing Regulation (EU) 2025/2475 of 8 December 2025 amending the implementing technical standards laid down in Implementing Regulation (EU) 2024/3117 as regards operational risk supervisory reporting of institutions
Commission Implementing Regulation (EU) 2025/2475 of 8 December 2025 amending the implementing technical standards laid down in Implementing Regulation (EU) 2024/3117 as regards operational risk supervisory reporting of institutions
C/2025/8378
OJ L, 2025/2475, 9.12.2025, ELI: http://data.europa.eu/eli/reg_impl/2025/2475/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
Date of entry into force unknown (pending notification) or not yet in force., Date of effect: 29/12/2025
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Official Journal |
EN L series |
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2025/2475 |
9.12.2025 |
COMMISSION IMPLEMENTING REGULATION (EU) 2025/2475
of 8 December 2025
amending the implementing technical standards laid down in Implementing Regulation (EU) 2024/3117 as regards operational risk supervisory reporting of institutions
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
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 430(7), fifth subparagraph thereof,
Whereas:
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(1) |
Regulation (EU) No 575/2013 was amended by Regulation (EU) 2024/1623 of the European Parliament and of the Council (2) to implement the latest set of international standards of the Basel Committee on Banking Supervision (Basel III). Those standards led to the adoption of Commission Implementing Regulation (EU) 2024/3117 (3), which lays down implementing technical standards for the application of Regulation (EU) No 575/2013 with regard to supervisory reporting of institutions. |
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(2) |
Given the changes to the prudential framework for own funds requirements for operational risk, new reporting templates were necessary to ensure that institutions report in accordance with the new framework in place. While some of those changes to the reporting templates were already introduced by Implementing Regulation (EU) 2024/3117, the update of several other templates was only possible following further technical development of the operational risk requirements, in particular regarding the specification of the components of the business indicator, the items to be excluded from the business indicator and their mapping to the corresponding reporting cells. |
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(3) |
Commission Delegated Regulation (EU) 2025/1496 (4) postponed the date of application of the own funds requirements for market risk to 1 January 2027. As a result, it is necessary to maintain without changes the existing reporting on the market risk requirements that apply until 31 December 2026. Therefore, the transitional provisions of Implementing Regulation (EU) 2024/3117 should be extended and the repeal of the relevant provisions of Commission Implementing Regulation (EU) 2021/451 (5) should be postponed by another year. |
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(4) |
Implementing Regulation (EU) 2024/3117 should therefore be amended accordingly. |
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(5) |
This Regulation is based on the draft implementing technical standards submitted to the Commission by the European Banking Authority (EBA). |
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(6) |
The EBA has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (6). |
HAS ADOPTED THIS REGULATION:
Article 1
Implementing Regulation (EU) 2024/3117 is amended as follows:
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(1) |
in Article 5, paragraph 4 is replaced by the following: ‘4. For the calculation of the own funds requirements referred to in Article 92(4), points (b)(i) and (c), and Article 92(5), points (b) and (c), of Regulation (EU) No 575/2013, institutions shall, until 31 December 2026, submit the information on own funds requirements relating to market risk in accordance with Article 5(12) of Implementing Regulation (EU) 2021/451.’ |
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(2) |
in Article 7, the following point (c) is added:
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(3) |
in Article 25, paragraphs 1 and 2 are replaced by the following: ‘1. Implementing Regulation (EU) 2021/451 shall cease to apply from 1 January 2025, except for Article 5(12) and Annex I, templates 18 to 24, and Annex II Part II, points 5.1 to 5.7. Article 15 of Implementing Regulation (EU) 2021/451 shall continue to apply until 31 December 2026 only for the purposes of Article 5(4) of this Regulation. 2. Implementing Regulation (EU) 2021/451 is repealed with effect from 31 December 2026.’ |
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(4) |
in Annex I, Section 1 – ‘Reporting on own funds and own funds requirements’, is amended as follows:
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Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 8 December 2025.
For the Commission
The President
Ursula VON DER LEYEN
(1) OJ L 176, 27.6.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/575/oj.
(2) Regulation (EU) 2024/1623 of the European Parliament and of the Council of 31 May 2024 amending Regulation (EU) No 575/2013 as regards requirements for credit risk, credit valuation adjustment risk, operational risk, market risk and the output floor (OJ L, 2024/1623, 19.6.2024, ELI: http://data.europa.eu/eli/reg/2024/1623/oj).
(3) 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 regards 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).
(4) Commission Delegated Regulation (EU) 2025/1496 of 12 June 2025 amending Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to the date of application of the own funds requirements for market risk (OJ L, 2025/1496, 19.9.2025, ELI: http://data.europa.eu/eli/reg_del/2025/1496/oj).
(5) Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 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 Implementing Regulation (EU) No 680/2014 (OJ L 97, 19.3.2021, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2021/451/oj).
(6) 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).
ANNEX
C 16.01 – OPERATIONAL RISK – OWN FUNDS REQUIREMENTS (OPR OF):
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‘C 16.01 – OPERATIONAL RISK – OWN Funds Requirements (OPR OF) |
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Value |
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Own fund requirements |
Risk exposure amount |
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of which: adjustments due to merge/acquisition of entities or activities |
(Adjustments due to disposal of entities or activities) |
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0010 |
0020 |
0030 |
0040 |
0050 |
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0010 |
Business indicator component and ASA |
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0020 |
Business indicator |
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0030 |
Interest, leases and dividend component |
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0040 |
ILDC related to the individual institution/consolidated Group (excluding entities considered by Article 314(3) |
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0050 |
ILDC for entities considered by Article 314(3) |
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0060 |
Services component |
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0070 |
Financial component |
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0080 |
ASA under Article 314(4) (Retail banking) |
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0090 |
ASA under Article 314(4) (Commercial banking) |
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0100 |
Memorandum Item:ILDC related to the Individual institution/consolidated Group, including entities considered by Article 314(3) |
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Other information |
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0110 |
Approach used for calculating FC |
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C 16.02 – OPERATIONAL RISK – Business Indicator Component (OPR BIC):
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‘C 16.02 – OPERATIONAL RISK – Business Indicator Component (OPR BIC) |
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YEAR-3 |
YEAR-2 |
LAST YEAR |
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Accounting Value |
Value – Prudential Boundary Approach |
Accounting Value |
Value – Prudential Boundary Approach |
Accounting Value |
Value – Prudential Boundary Approach |
Average Value |
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0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
0070 |
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0010 – 0210 |
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0010 |
Interest component |
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0020 |
Net Income |
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0030 |
Interest Income (including from leased assets (Financial & Operating)) |
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0040 |
Interest Income |
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0050 |
Income from leased assets (Financial&Operating) other than Interest income |
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0060 |
Profits from leased assets (Financial&Operating) |
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0070 |
(Interest expenses (including from leased assets (Financial&Operating))) |
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0080 |
(Interest expenses) |
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0090 |
(Expenses for operating leased assets other than Interest expenses) |
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0100 |
(Losses from operating leased assets) |
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0110 |
Asset component |
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0120 |
Total assets |
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0130 |
Cash balances at central banks and other demand deposits |
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0140 |
Debt securities |
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0150 |
Loans and advances |
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0160 |
Derivatives |
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0170 |
Trading and economic hedges |
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0180 |
Hedge accounting |
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0190 |
Assets subject to leases |
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0200 |
Dividend component |
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0210 |
Dividend income |
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0220 – 0360 |
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0220 |
Other operating income |
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0230 |
Other operating income from members belonging to the same IPS |
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0240 |
Profit from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations |
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0250 |
Other |
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0260 |
(Other operating expenses) |
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0270 |
(Other operating expenses to members belonging to the same IPS) |
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0280 |
(Total losses, expenses, provisions and other financial impacts due to operational risk events) |
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0290 |
(Losses from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations) |
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0300 |
(Other) |
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0310 |
Fee and commission income component |
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0320 |
Fee and commission income |
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0330 |
of which: from members belonging to the same IPS |
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0340 |
(Fee and commission expenses component) |
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0350 |
(Fee and commission expenses) |
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0360 |
(of which: to members belonging to the same IPS) |
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0370 – 0480 |
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0370 |
Trading book component |
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0380 |
Net profit or (-)loss applicable to trading book |
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0390 |
Gains or (-) losses on financial assets and liabilities held for trading or trading, net |
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0400 |
Trading book – Gains or (-) losses from hedge accounting, net |
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0410 |
Trading book – Exchange differences [gain or (-) loss], net |
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0420 |
Banking book component |
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0430 |
Net profit or (-)loss applicable to banking book |
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0440 |
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net |
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0450 |
Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net |
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0460 |
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net |
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0470 |
Banking book – Gains or (-) losses from hedge accounting, net |
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0480 |
Banking book – Exchange differences [gain or (-) loss], net |
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’ |
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C 16.03 – OPERATIONAL RISK BREAKDOWN (OPR BD) – Losses, expenses, provisions and other financial impacts resulting from operational risk events
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‘C 16.03 – OPERATIONAL RISK BREAKDOWN (OPR BD) – Losses, expenses, provisions and other financial impacts resulting from operational risk events |
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Accounting Value |
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YEAR-3 |
YEAR-2 |
LAST YEAR |
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0010 |
0020 |
0030 |
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0010 – 0080 |
Losses, expenses, provisions and other financial impacts due to operational risk events as follows: |
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0010 |
(Interest expenses) |
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0020 |
(Other Operating Expenses) |
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0030 |
(Administrative expenses) |
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0040 |
(Depreciation due to operational risk events) |
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0050 |
(Provisions or (-) reversal of provisions) |
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0060 |
(Impairment or (-) reversal of impairment) |
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0070 |
(Other) |
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0080 |
(Total) |
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’ |
C 16.04 – OPERATIONAL RISK – Information on subsidiaries subject to Article 314(3) CRR
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‘C 16.04 – OPERATIONAL RISK – Information on subsidiaries subject to Article 314(3) CRR |
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Legal Entity name |
LEI Code |
ILDC |
IC |
AC |
DC |
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Rows |
0010 |
0020 |
0030 |
0040 |
0050 |
0060 |
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… |
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’ |
ELI: http://data.europa.eu/eli/reg_impl/2025/2475/oj
ISSN 1977-0677 (electronic edition)