(Utkast) Delegert kommisjonsforordning (EU) .../… av 10. mars 2026 om endring av de tekniske reguleringsstandardene fastsatt i delegert forordning (EU) 2023/206 med hensyn til oppdatering av referanser og samsvar med terminologi etter endringer i forordning (EU) nr. 575/2013
Kapitalkravsforordningen (CRR): endringer av tekniske reguleringsstandarder
(Draft) Commission Delegated Regulation (EU) .../… of 10 March 2026 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2023/206 as regards the updating of references and the alignment of terminology following amendments to Regulation (EU) No 575/2013
Utkast til delegert kommisjonsforordning sendt til Europaparlamentet og Rådet for klarering 10.3.2026
Bakgrunn
(fra kommisjonsforordningen)
(1) Regulation (EU) 2024/1623 of the European Parliament and of the Council amended Article 124 of Regulation (EU) No 575/2013, which deals with the treatment under the Standardised Approach for credit risk of exposures secured by immovable property, to better differentiate between real estate exposures and to reflect more accurately the risk associated with those exposures. That amendment to Article 124 of Regulation (EU) No 575/2013 led to a renumbering of its paragraphs. While the provisions of Commission Delegated Regulation (EU) 2023/206 remain suitable under Article 124 of Regulation (EU) No 575/2013 as amended by Regulation (EU) 2024/1623, the renumbering should be reflected in Commission Delegated Regulation (EU) 2023/206 in order to ensure legal clarity and legal certainty.
(2) In addition, Regulation (EU) 2024/1623 also amended Article 164(4) of Regulation (EU) No 575/2013, which deals with the treatment of retail exposures under the Internal Ratings Based Approach for credit risk, by inserting in that paragraph a Table with loss given default (LGD) input floor values, to be used by institutions for their retail exposures secured by residential property or other retail exposures secured by residential property or commercial immovable property. As a consequence, references in Article 164 of Regulation (EU) No 575/2013 to minimum LGD values were replaced by references to LGD input floor values. It follows that those amendments should equally be reflected in Delegated Regulation (EU) 2023/206 with no other substantive change.
(3) This Regulation is based on the draft regulatory technical standards submitted to the Commission by the European Banking Authority.
(4) The European Banking Authority has conducted open public consultations on the draft regulatory technical standards on which this 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,