European Commission 28 May 2026, Commission Delegated Regulation (EU) 2026/1167 of 28 May 2026 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards specifying operational risk requirements

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European Union · · · Cited by 1 · 28-05-2026

PART I. COMPONENTS OF THE BUSINESS INDICATOR, ELEMENTS TO BE EXCLUDED FROM THAT INDICATOR, AND ADJUSTMENTS TO THAT INDICATOR
TITLE I. COMPONENTS OF THE BUSINESS INDICATOR
CHAPTER 1. Interest, leases and dividend component
Article 1. Interest income
Article 2. Interest expenses
Article 3. Asset component
Article 4. Dividend component
CHAPTER 2. Services component
Article 5. Other operating income
Article 6. Other operating expenses
Article 7. Fee and commission income component
Article 8. Fee and commission expenses component
CHAPTER 3. Financial component
Article 9. Calculation of the financial component
Section 1. Calculation of the financial component in accordance with the accounting approach
Article 10. Trading book component
Article 11. Banking book component
Section 2. Calculation of the financial component in accordance with the prudential boundary approach
Article 12. Prudential boundary approach
Article 13. Notification procedure for the use of the prudential boundary approach
Article 14. Reversal to the accounting approach
Article 15. Notification procedure for the reversal to the accounting approach
TITLE II. ELEMENTS TO BE EXCLUDED FROM THE BUSINESS INDICATOR
Article 16. Scope of the exclusions from the business indicator
TITLE III. ADJUSTMENTS TO THE BUSINESS INDICATOR
Article 17. Calculation of the adjustments to the business indicator in case of mergers and acquisitions
Article 18. Timing for the adjustments to the business indicator following mergers and acquisitions
Article 19. Procedure for granting permission to exclude from the business indicator those amounts that are related to disposed entities or activities
Article 20. Procedure for granting permission to exclude from the business indicator amounts related to disposed entities or activities where the impact of the divestments is low
Article 21. Calculation of the business indicator adjustment in case of disposals
Article 22. Timing for business indicator adjustments in case of disposal
PART II. TAXONOMY OF OPERATIONAL RISK LOSSES, CONDITIONS UNDER WHICH THE CALCULATION OF THE ANNUAL OPERATIONAL RISK LOSS MAY BE DEEMED ‘UNDULY BURDENSOME’, CALCULATION OF THE LOSS DATA SET AND ADJUSTMENTS TO THAT LOSS DATA SET
TITLE I. TAXONOMY OF OPERATIONAL RISK LOSSES
Article 23. Classification of loss events
Article 24. Level 1 classification
Article 25. Level 2 classification for Level 1 event type Internal fraud
Article 26. Level 2 classification for Level 1 event type External fraud
Article 27. Level 2 classification for Level 1 event type Employment practices and workplace safety
Article 28. Level 2 classification for Level 1 event type Clients, products and business practices
Article 29. Level 2 classification for Level 1 event type Damage to physical assets
Article 30. Level 2 classification for Level 1 event type Business disruption and system failures
Article 31. Level 2 classification for Level 1 event type Execution, delivery and process management
Article 32. Attributes
Article 33. Retroactive application of the loss data set
TITLE II. CONDITIONS UNDER WHICH THE CALCULATION OF THE ANNUAL OPERATIONAL RISK LOSS IS TO BE DEEMED ‘UNDULY BURDENSOME’
Article 34. Mergers and acquisitions
Article 35. Business indicator temporarily equal to or exceeding EUR 750 million and not exceeding EUR 1 billion
Article 36. Bridge institution referred to in Article 40 of Directive 2014/59/EU
TITLE III. ADJUSTMENTS TO THE LOSS DATA SET FOLLOWING THE INCLUSION OF LOSSES FROM MERGED OR ACQUIRED ENTITIES OR ACTIVITIES
Article 37. Adjustments to the loss data set related to calculation of losses and risk taxonomy
Article 38. Adjustments to the loss data set due to currency differences
Article 39. Calculation of the losses when the acquiring or merging institution is not able to promptly integrate the loss data set of the acquired or merged institution or activities
PART III. FINAL PROVISIONS
Article 40. Entry into force

Official Journal
of the European Union

L series

2026/1167

3.9.2026

COMMISSION DELEGATED REGULATION (EU) 2026/1167

of 28 May 2026

supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards specifying operational risk requirements

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having

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