Final technical standards on operational risk calculation and reporting under CRR3 published in OJ

Two European Commission Regulations supplementing the revised operational risk framework under the Capital Requirements Regulation (CRR) have been published in the Official Journal of the European Union (OJ). Commission Delegated Regulation (EU) 2026/1167 sets out regulatory technical standards (RTS) for calculating operational risk capital requirements, including the composition of the business indicator, items to be included or excluded from that indicator, adjustments relating to events such as mergers and acquisitions, and requirements concerning operational loss data and risk classification. For further detail, please see our previous blog which discusses its adoption in May. In parallel, Commission Implementing Regulation (EU) 2026/1166 establishes implementing technical standards mapping business indicator components to corresponding cells in the financial reporting (FINREP) templates under Commission Implementing Regulation (EU) 2024/3117. Together, the measures form part of the CRR3 reforms and provide greater clarity on the calculation and reporting of operational risk requirements. Both Regulations enter into force on 23 September, being 20 days after publication in the OJ.

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