EBA publishes technical standards on operational risk capital requirements and supervisory reporting

The European Banking Authority (EBA) has published final reports on draft regulatory technical standards (RTS) and draft implementing technical standards (ITS) relating to the revised operational risk framework under the Capital Requirements Regulation (CRR) as amended by the CRR3. The draft RTS and ITS will be submitted to the European Commission (EC) for adoption.

The final report on business indicator-related mandates for operational risk sets out draft RTS and ITS relating to the business indicator (BI).

• The draft RTS specify (i) the components and exclusions of the business indicator (BI) under article 314(9) CRR which now forms the sole basis for calculating operational risk capital requirements; and (ii) adjustments to the BI in the context of mergers, acquisitions and disposals under article 315(3) CRR.
• The draft ITS map BI components to FINREP reporting cells under article 314(10) CRR.

The final report on draft ITS on supervisory reporting introduces targeted amendments to Commission Implementing Regulation (EU) 2024/3117 under article 430(7) CRR, concerning the operational risk reporting framework. The amendments are intended to enhance existing reporting requirements by requiring additional data on the calculation of BI components, thereby supporting supervisory assessments of institutions' compliance with operational risk own funds requirements. The draft ITS are accompanied by annexes including templates and instructions. Following the submission of the final draft ITS to the EC, the EBA will develop and publish the draft data point model, XBRL taxonomy and validation rules in Q3, with the final technical package expected in Q4. The first reporting reference date under the new framework is March 2026.

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