(fra departementets EØS-notat, sist oppdatert 9.12.2025)

(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.

(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.

(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.

(4) Implementing Regulation (EU) 2024/3117 should therefore be amended accordingly.

(5) This Regulation is based on the draft implementing technical standards submitted to the Commission by the European Banking Authority (EBA).

(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).