Amending Regulation on ex ante contributions to resolution financing arrangements under BRRD published in OJ

Commission Delegated Regulation (EU) 2026/440 amending Delegated Regulation (EU) 2015/63 on ex ante contributions to resolution financing arrangements, was published in the Official Journal of the European Union (OJ). It amends the framework to align with recent changes to the Bank Recovery and Resolution Directive (BRRD), the Investment Firms Regulation (IFR) and the Investment Firms Directive (IFD) and to reduce administrative burden and improve proportionality The amendments include:

• Updates to the definition of "investment firms" and "competent authority".
• A simplified contribution methodology for certain Class 2 investment firms (with an option to apply risk‑adjusted calculations where this results in a lower contribution).
• Removal of the risk indicator based on own funds and eligible liabilities held in excess of the minimum requirement for own funds and eligible liabilities (MREL).
• Removal of the denominator from the interbank loans and deposits indicator.
• A limitation period for requesting restatements and revisions of data submitted to resolution authorities.

The Amending Regulation enters into force on 6 June, being the third day following its publication in the OJ. It applies generally from 1 January, except for the new simplified methodology for Class 2 investment firms, which will apply from 1 January 2027 to allow resolution authorities sufficient time to adapt their systems and data collection practices. Amendments to Article 19 and the information to be provided by competent authorities to enable resolution authorities to calculate the annual contributions, also apply from 1 January 2027. Amendments to Article 20 on requests for restatements or revisions of information relating to contribution periods before the 2026 contribution period apply from 6 June.

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