Commission Implementing Regulation (EU) 2025/2475 of 8 December 2025 amending the implementing technical standards laid down in Implementing Regulation (EU) 2024/3117 as regards operational risk supervisory reporting of institutions
Date: 2025-12-08
Institutions: Directorate-General for Financial Stability, Financial Services and Capital Markets Union, European Commission
Subjects: banking policy, disclosure of information, financial institution, financial legislation, financial requirements, financial risk, financial solvency, market supervision, technical standard, trade information




L_202502475EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2025/2475


9.12.2025







            COMMISSION IMPLEMENTING REGULATION (EU) 2025/2475
of 8 December 2025
         
amending the implementing technical standards laid down in Implementing Regulation (EU) 2024/3117 as regards operational risk supervisory reporting of institutions
(Text with EEA relevance)


THE EUROPEAN COMMISSION,

Having regard to Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (1) and in particular Article 430(7), fifth subparagraph thereof,

Whereas:







(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).





HAS ADOPTED THIS REGULATION:



Article 1
Implementing Regulation (EU) 2024/3117 is amended as follows:






(1)


in Article 5, paragraph 4 is replaced by the following:

‘4.   For the calculation of the own funds requirements referred to in Article 92(4), points (b)(i) and (c), and Article 92(5), points (b) and (c), of Regulation (EU) No 575/2013, institutions shall, until 31 December 2026, submit the information on own funds requirements relating to market risk in accordance with Article 5(12) of Implementing Regulation (EU) 2021/451.’
;









(2)


in Article 7, the following point (c) is added:






‘(c)


EU parent institutions shall report the information required in Annex I, template C 16.04 related to information on subsidiaries subject to the derogation provided for in Article 314(3) of Regulation (EU) No 575/2013, on a quarterly basis.’;














(3)


in Article 25, paragraphs 1 and 2 are replaced by the following:

‘1.   Implementing Regulation (EU) 2021/451 shall cease to apply from 1 January 2025, except for Article 5(12) and Annex I, templates 18 to 24, and Annex II Part II, points 5.1 to 5.7. Article 15 of Implementing Regulation (EU) 2021/451 shall continue to apply until 31 December 2026 only for the purposes of Article 5(4) of this Regulation.


2.   Implementing Regulation (EU) 2021/451 is repealed with effect from 31 December 2026.’
;









(4)


in Annex I, Section 1 – ‘Reporting on own funds and own funds requirements’, is amended as follows:






(a)


template ‘C 16.01 – OPERATIONAL RISK – OWN Funds Requirements (OPR OF)’ is replaced by the template ‘C 16.01 – OPERATIONAL RISK – OWN Funds Requirements (OPR OF)’ set out in the Annex to this Regulation;










(b)


template ‘C 16.02 – OPERATIONAL RISK – Business Indicator Component (OPR BIC)’, template ‘C 16.03 – OPERATIONAL RISK BREAKDOWN (OPR BD) – Losses, expenses, provisions and other financial impacts resulting from operational risk events’ and template ‘C 16.04 – OPERATIONAL RISK – Information on subsidiaries subject to Article 314(3) CRR’ set out in the Annex to this Regulation are added after template ‘C 16.01 – OPERATIONAL RISK – OWN Funds Requirements (OPR OF)’.










Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 8 December 2025.


For the Commission


The President

Ursula VON DER LEYEN
            





(1)  
            OJ L 176, 27.6.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/575/oj.

(2)  Regulation (EU) 2024/1623 of the European Parliament and of the Council of 31 May 2024 amending Regulation (EU) No 575/2013 as regards requirements for credit risk, credit valuation adjustment risk, operational risk, market risk and the output floor (OJ L, 2024/1623, 19.6.2024, ELI: http://data.europa.eu/eli/reg/2024/1623/oj).

(3)  Commission Implementing Regulation (EU) 2024/3117 of 29 November 2024 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regards to supervisory reporting of institutions and repealing Commission Implementing Regulation (EU) 2021/451 (OJ L, 2024/3117, 27.12.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/3117/oj).

(4)  Commission Delegated Regulation (EU) 2025/1496 of 12 June 2025 amending Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to the date of application of the own funds requirements for market risk (OJ L, 2025/1496, 19.9.2025, ELI: http://data.europa.eu/eli/reg_del/2025/1496/oj).

(5)  Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (OJ L 97, 19.3.2021, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2021/451/oj).

(6)  Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12, ELI: http://data.europa.eu/eli/reg/2010/1093/oj).




ANNEX
C 16.01 – OPERATIONAL RISK – OWN FUNDS REQUIREMENTS (OPR OF):












‘C 16.01 – OPERATIONAL RISK – OWN Funds Requirements (OPR OF)





 




 



Value



 



Own fund requirements




Risk exposure amount






of which: adjustments due to merge/acquisition of entities or activities




(Adjustments due to disposal of entities or activities)





0010


0020


0030


0040


0050




0010



Business indicator component and ASA



 


 


 


 


 




0020


Business indicator


 


 


 


 


 




0030



Interest, leases and dividend component



 


 


 


 


 




0040


ILDC related to the individual institution/consolidated Group (excluding entities considered by Article 314(3)


 


 


 


 


 




0050


ILDC for entities considered by Article 314(3)


 


 


 


 


 




0060



Services component



 


 


 


 


 




0070



Financial component



 


 


 


 


 




0080



ASA under Article 314(4) (Retail banking)



 


 


 


 


 




0090



ASA under Article 314(4) (Commercial banking)



 


 


 


 


 




0100



Memorandum Item:ILDC related to the Individual institution/consolidated Group, including entities considered by Article 314(3)


 


 


 


 


 





Other information





0110



Approach used for calculating FC



 


 


 


 


’





C 16.02 – OPERATIONAL RISK – Business Indicator Component (OPR BIC):














‘C 16.02 – OPERATIONAL RISK – Business Indicator Component (OPR BIC)





 




 



YEAR-3




YEAR-2




LAST YEAR



 





Accounting Value




Value – Prudential Boundary Approach




Accounting Value




Value – Prudential Boundary Approach




Accounting Value




Value – Prudential Boundary Approach




Average Value





0010


0020


0030


0040


0050


0060


0070





0010 – 0210









1.


Interest, leases and dividend component (ILDC)






 




0010



Interest component



 


 


 


 


 


 


 




0020



Net Income



 


 


 


 


 


 


 




0030



Interest Income (including from leased assets (Financial & Operating))



 


 


 


 


 


 


 




0040


Interest Income


 


 


 


 


 


 


 




0050


Income from leased assets (Financial&Operating) other than Interest income


 


 


 


 


 


 


 




0060


Profits from leased assets (Financial&Operating)


 


 


 


 


 


 


 




0070



(Interest expenses (including from leased assets (Financial&Operating)))



 


 


 


 


 


 


 




0080


(Interest expenses)


 


 


 


 


 


 


 




0090


(Expenses for operating leased assets other than Interest expenses)


 


 


 


 


 


 


 




0100


(Losses from operating leased assets)


 


 


 


 


 


 


 




0110



Asset component



 


 


 


 


 


 


 




0120



Total assets



 


 


 


 


 


 


 




0130


Cash balances at central banks and other demand deposits


 


 


 


 


 


 


 




0140


Debt securities


 


 


 


 


 


 


 




0150


Loans and advances


 


 


 


 


 


 


 




0160


Derivatives


 


 


 


 


 


 


 




0170


Trading and economic hedges


 


 


 


 


 


 


 




0180


Hedge accounting


 


 


 


 


 


 


 




0190


Assets subject to leases


 


 


 


 


 


 


 




0200



Dividend component



 


 


 


 


 


 


 




0210


Dividend income


 


 


 


 


 


 


 





0220 – 0360









2.


Services component (SC)








0220



Other operating income



 


 


 


 


 


 


 




0230


Other operating income from members belonging to the same IPS


 


 


 


 


 


 


 




0240


Profit from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations


 


 


 


 


 


 


 




0250


Other


 


 


 


 


 


 


 




0260



(Other operating expenses)



 


 


 


 


 


 


 




0270


(Other operating expenses to members belonging to the same IPS)


 


 


 


 


 


 


 




0280


(Total losses, expenses, provisions and other financial impacts due to operational risk events)


 


 


 


 


 


 


 




0290


(Losses from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations)


 


 


 


 


 


 


 




0300


(Other)


 


 


 


 


 


 


 




0310



Fee and commission income component



 


 


 


 


 


 


 




0320


Fee and commission income


 


 


 


 


 


 


 




0330


of which: from members belonging to the same IPS


 


 


 


 


 


 


 




0340



(Fee and commission expenses component)



 


 


 


 


 


 


 




0350


(Fee and commission expenses)


 


 


 


 


 


 


 




0360


(of which: to members belonging to the same IPS)


 


 


 


 


 


 


 





0370 – 0480









3.


Financial component (FC)








0370



Trading book component



 


 


 


 


 


 


 




0380



Net profit or (-)loss applicable to trading book



 


 


 


 


 


 


 




0390


Gains or (-) losses on financial assets and liabilities held for trading or trading, net


 


 


 


 


 


 


 




0400


Trading book – Gains or (-) losses from hedge accounting, net


 


 


 


 


 


 


 




0410


Trading book – Exchange differences [gain or (-) loss], net


 


 


 


 


 


 


 




0420



Banking book component



 


 


 


 


 


 


 




0430



Net profit or (-)loss applicable to banking book



 


 


 


 


 


 


 




0440


Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net


 


 


 


 


 


 


 




0450


Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net


 


 


 


 


 


 


 




0460


Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net


 


 


 


 


 


 


 




0470


Banking book – Gains or (-) losses from hedge accounting, net


 


 


 


 


 


 


 




0480


Banking book – Exchange differences [gain or (-) loss], net


 


 


 


 


 


 


’





C 16.03 – OPERATIONAL RISK BREAKDOWN (OPR BD) – Losses, expenses, provisions and other financial impacts resulting from operational risk events










‘C 16.03 – OPERATIONAL RISK BREAKDOWN (OPR BD) – Losses, expenses, provisions and other financial impacts resulting from operational risk events





 



Accounting Value






YEAR-3




YEAR-2




LAST YEAR





0010


0020


0030





0010 – 0080




Losses, expenses, provisions and other financial impacts due to operational risk events as follows:



 


 


 




0010


(Interest expenses)


 


 


 




0020


(Other Operating Expenses)


 


 


 




0030


(Administrative expenses)


 


 


 




0040


(Depreciation due to operational risk events)


 


 


 




0050


(Provisions or (-) reversal of provisions)


 


 


 




0060


(Impairment or (-) reversal of impairment)


 


 


 




0070


(Other)


 


 


 




0080



(Total)



 


 


’





C 16.04 – OPERATIONAL RISK – Information on subsidiaries subject to Article 314(3) CRR












‘C 16.04 – OPERATIONAL RISK – Information on subsidiaries subject to Article 314(3) CRR





 




 



Legal Entity name




LEI Code




ILDC




IC




AC




DC





Rows


0010


0020


0030


0040


0050


0060




…


 


 


 


 


 


’








ELI: http://data.europa.eu/eli/reg_impl/2025/2475/oj
ISSN 1977-0677 (electronic edition)