(fra kommisjonsforordningen)

(1) The financial reporting (FINREP) templates laid down in Annex I to Commission Implementing Regulation (EU) 2024/3117 (2) set out the financial information that institutions have to report in accordance with International Financial Reporting Standards and Generally Accepted Accounting Principles. The items to be included in the calculation of the business indicator components should therefore be mapped with the corresponding cells of those templates.

(2) Given the correspondence between financial reporting and the operational risk framework, in most cases there is a perfect correspondence between the items of the business indicator and the cells of the templates laid down in Annex I to Implementing Regulation (EU) 2024/3117. However, in some other cases there is no perfect correspondence. Therefore, institutions should adjust the values reported in the cells of the templates laid down in Annex I to Implementing Regulation (EU) 2024/3117 to ensure adherence to the components of the business indicator specified in Commission Delegated Regulation (EU) 2026/1167 (3).

(3) This Commission Implementing 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 implementing technical standards on which this Commission Implementing 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 (4),