Official Gazette Notification Text
Official TranscriptOfficial Journal EN of the European Union L series 2026/1166 3.9.2026 COMMISSION IMPLEMENTING REGULATION(EU) 2026/1166 of 28 May 2026 laying down implementing technical standards with regard to the mapping of the business indicator components with corresponding supervisory reporting references (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the...
Official Journal EN of the European Union L series 2026/1166 3.9.2026 COMMISSION IMPLEMENTING REGULATION(EU) 2026/1166 of 28 May 2026 laying down implementing technical standards with regard to the mapping of the business indicator components with corresponding supervisory reporting references (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, 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 314(10) thereof,
Whereas:
(1) The financial reporting (FINREP) templates laid down in Annex I to Commission Implementing Regulation
(EU) 2024/3117(2)set out the financial information that institutions have to report in accordance with International Financial Reporting Standards and Generally Accepted Accounting Principles. The items to be included in the calculation of the business indicator components should therefore be mapped with the corresponding cells of those templates.
(2) Given the correspondence between financial reporting and the operational risk framework, in most cases there is a perfect correspondence between the items of the business indicator and the cells of the templates laid down in Annex I to Implementing Regulation (EU) 2024/3117. However, in some other cases there is no perfect correspondence. Therefore, institutions should adjust the values reported in the cells of the templates laid down in Annex I to Implementing Regulation (EU) 2024/3117 to ensure adherence to the components of the business indicator specified in Commission Delegated Regulation (EU) 2026/1167(3).
(3) This Commission Implementing Regulation is based on the draft regulatory technical standards submitted to the Commission by the European Banking Authority.
(4) The European Banking Authority has conducted open public consultations on the draft implementing technical standards on which this Commission Implementing Regulation is based, analysed the potential related costs and benefits and requested the advice of the Stakeholder Group established in accordance with Article 37 of Regulation
(EU) No 1093/2010 of the European Parliament and of the Council(4),
(1) OJ L 176, 27.6.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/575/oj.
(2) 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 regard 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).
(3) 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 (OJ L, 2026/1167, 3.9.2026, ELI: http://data.europa.eu/eli/reg_del/2026/1167/oj).
(4) 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).
ELI: http://data.europa.eu/eli/reg_impl/2026/1166/oj 1/7EN OJ L, 3.9.2026
HAS ADOPTED THIS REGULATION:
Article 1 The items included in the calculation of the business indicator, as listed in Delegated Regulation (EU) 2026/1167 shall be mapped to the cells of the FINREP templates laid down in Annex I to Implementing Regulation (EU) 2024/3117:
Corresponding cells of the FINREP templates laid down in Section 2 BI items of Annex I to Implementing Regulation (EU) 2024/3117 Interest income (Article 1 of Delegated Regulation (EU) 2026/1167)
(a) interest income from financial assets held for trading F02.00_r0020_c0010
(b) interest income from non-trading financial assets F02.00_r0025_c0010 mandatorily at fair value through profit or loss
(c) interest income from financial assets designated at fair F02.00_r0030_c0010 value through profit or loss
(d) interest income from financial assets at fair value F02.00_r0041_c0010 through other comprehensive income
(e) interest income from financial assets at amortised cost F02.00_r0051_c0010
(f) interest income from hedge accounting – interest rate F02.00_r0070_c0010 risk derivatives
(g) interest income on other assets F02.00_r0080_c0010
(h) interest income on liabilities F02.00_r0085_c0010
(i) income on operating leases, including rental income F45.03_r0020_c0010+F45.03_r0030_c0010 from investment property For institutions that are not required to report the F45 tem plate, this can also be obtained from F02.00_r340_c0010 (only from operating leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.
(j) income from changes in fair value in investment F45.03_r0010_c0010 (only from leased assets) properties that generate rents and are measured For institutions that are not required to report the F45 tem using the fair value model plate, this can also be obtained from F02.00_r340_c0010 (only from leased assets) by considering only the amount per tinent to the relevant item, which is described in the left col umn.
(k) profits from leased assets, including gains from lease F02.00_r0425_c0010 (only from leased modifications assets) + F45.3_r0040_c0010 (only from leased assets).
F45.3_r0040_c0010 can also be obtained from F02.00_r340_c0010 (only from leased assets) for institutions not required to report the F45 template by considering only the amount pertinent to the relevant item, which is described in the left column.
2/7 ELI: http://data.europa.eu/eli/reg_impl/2026/1166/ojEN OJ L, 3.9.2026 Corresponding cells of the FINREP templates laid down in Section 2 BI items of Annex I to Implementing Regulation (EU) 2024/3117 Interest expenses (Article 2 of Delegated Regulation (EU) 2026/1167)
(a) interest expenses from financial liabilities held for F02.00_r0100_c0010 trading
(b) interest expenses from financial liabilities designated F02.00_r0110_c0010 at fair value through profit or loss
(c) interest expenses from financial liabilities measured at F02.00_r0120_c0010 amortised cost
(d) interest expenses from hedge accounting – interest F02.00_r0130_c0010 rate risk derivatives
(e) interest expenses on other liabilities F02.00_r0140_c0010
(f) interest expenses on assets F02.00_r0145_c0010
(g) operating leasing expenses, including direct operating F45.03_r0020_c0020 (only from operating leased expenses from investment property that generate assets) + F45.03_r0030_c0020 (only from operating leased rents assets) + F16.08_r100_c0010 (only from operating leased assets) For institutions that are not required to report either F16 or F45 templates, this can also be obtained from F02.00_r350_c0010 (only from operating leased assets) + F02.00_r380_c0010 (only from operating leased assets) by considering only the amount pertinent to the rele vant item, which is described in the left column.
(h) expenses from changes in fair value in investment F45.03_r0010_c0020 (only from operating leased assets) properties that generate rents and are measured For institutions that are not required to report the F45 tem using the fair value model plate, this can also be obtained from F02.00_r350_c0010 (only operating leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.
(i) losses from operating leased assets F45.03_r0040_c0020 (only from operating leased assets) For institutions that are not required to report the F45 tem plate, this can also be obtained from F02.00_r350_c0010 (only from operating leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.
(j) depreciation and impairment or reversal of impair F02.00_r0390_c0010 (only from operating leased ment of operating leased assets whose income or assets) + F02.00_r0520_c0010 (only from operating leased expenses are included in the calculation of the interest assets) and leases component
ELI: http://data.europa.eu/eli/reg_impl/2026/1166/oj 3/7EN OJ L, 3.9.2026 Corresponding cells of the FINREP templates laid down in Section 2 BI items of Annex I to Implementing Regulation (EU) 2024/3117 Asset component (Article 3 of Delegated Regulation (EU) 2026/1167)
(a) gross carrying amount of cash balance at central F18.00_r0005_c0010 banks and other demand deposits
(b) gross carrying amount of debt securities F18.00_r0010_c0010 + F18.00_r0181_c0010 + F18.00_ r0211_c0010 + F01.01_r0080_c0010 + F01.01_r0094_ c0010 + F01.01_r0173_c0010 + F01.01_r0177_c0010 + F01.01_r0232_c0010 + F01.01_r0236_c0010
(c) gross carrying amount of loans and advances F18.00_r0070_c0010 + F18.00_r0191_c0010 + F18.00_ r0221_c0010 + F01.01_r0090_c0010 + F01.01_r0095_ c0010 + F01.01_r0174_c0010 + F01.01_r0178_c0010 + F01.01_r0233_c0010 + F01.01_r0237_c0010
(d) fair value of all derivatives classified as financial assets F01.01_r0060_c0010 (only those generating interest or simi at the reference date for the calculation of the asset lar flows) + component, as long as the flows from such derivatives F01.01_r0092_c0010(only those generating interest or simi have been recognised, during the financial year, in the lar flows) + interest component; both trading and economic hedges and hedge accounting shall be included F01.01_r0240_c0010 (only those generating interest or simi lar flows)
(e) carrying amount of tangible assets and intangible F21.00_r0010_c0010 + F42.00_r0010_c0020 + F21.00_ assets subject to lease r0040_c0010 + F42.00_r0040_c0020 + F21.00_r0070_ c0010 + F42.00_r0070_c0020 For institutions that are not required to report either F21 or F42 templates, this can also be obtained from F01.01_r270_c0010 (only from leased assets) + F01.01_r320_c0010 (only from leased assets).
Dividend component (Article 4 of Delegated Regulation (EU) 2026/1167)
(a) dividend income from equity instruments and invest F02.00_r0160_c0010 ments Other operating income (Article 5 of Delegated Regulation (EU) 2026/1167)
(a) income from changes in fair value in tangible assets F45.03_r0010_c0010 (excluding leased assets) measured using the fair value model, except income For institutions that are not required to report the F45 tem from changes in fair value in investment properties plate, this can also be obtained from F02.00_r340_c0010 that generate rents and are measured using the fair (excluding leased assets) by considering only the amount perti value model nent to the relevant item, which is described in the left col umn.
(b) income from other income not due to leased assets F45.03_r0040_c0010 (excluding leased assets) For institutions that are not required to report the F45 tem plate, this can also be obtained from F02.00_r340_c0010 (excluding leased assets) by considering only the amount perti nent to the relevant item, which is described in the left col umn.
(c) profit from non-current assets and disposal groups F02.00_r0600_c0010 classified as held for sale not qualifying as discontin ued operations 4/7 ELI: http://data.europa.eu/eli/reg_impl/2026/1166/ojEN OJ L, 3.9.2026 Corresponding cells of the FINREP templates laid down in Section 2 BI items of Annex I to Implementing Regulation (EU) 2024/3117 Other operating expenses (Article 6 of Delegated Regulation (EU) 2026/1167)
(a) expenses from changes in fair value in tangible assets F45.03_r0010_c0020 (excluding leased assets) measured using the fair value model, except expenses For institutions that are not required to report the F45 tem from changes in fair value in investment properties plate, this can also be obtained from F02.00_r350_c0010 that generate rents and are measured using the fair (excluding leased assets) by considering only the amount perti value model nent to the relevant item, which is described in the left col umn.
(b) expenses from other expenses, not due to operational F45.03_r0040_c0020 (not due to operational risk and not risk events and not due to leased assets due to leased assets) For institutions that are not required to report the F45 tem plate, this can also be obtained from F02.00_r350_c0010 (not due to operational risk and not due to leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.
(c) losses from non-current assets and disposal groups F02.00_r0600_c0010 classified as held for sale not qualifying as discontin ued operations
(d) losses, expenses, provisions and other financial Sum of points (i) to (vii), plus the remaining losses, expenses, impacts due to operational risk events accounted for provisions and other financial impacts due to operational risk in any items of the profit and loss statement including events
those accounted for in the following items:
(i) interest expenses F02.00_r090_c0010 (due to operational risk events)
(ii) other operating expenses F45.03_r0040_c0020 (due to operational risk events) For institutions that are not required to report the F45 tem plate, this can also be obtained from F02.00_r350_c0010 (due to operational risk events) by considering only the amount pertinent to the relevant item, which is described in the left column.
(iii) staff expenses F02.00_r0370_c0010 (due to operational risk events)
(iv) other administrative expenses F02.00_r0380_c0010 (due to operational risk events)
(v) depreciation F02.00_r0390_c0010 (due to operational risk events)
(vi) provisions or (-) reversals of provisions F02.00_r0430_c0010 (due to operational risk events)
(vii) impairment or (-) reversal of impairment F02.00_r0460_c0010 (due to operational risk events) + F02.00_r0510_c0010 (due to operational risk events)
ELI: http://data.europa.eu/eli/reg_impl/2026/1166/oj 5/7EN OJ L, 3.9.2026 Corresponding cells of the FINREP templates laid down in Section 2 BI items of Annex I to Implementing Regulation (EU) 2024/3117 Fee and commission income (Article 7 of Delegated Regulation (EU) 2026/1167)
(a) fee and commission income by activity F22.01_r0020_c0010 + F22.01_r0051_c0010 + F22.01_ r0055_c0010 + F22.01_r0060_c0010 + F22.01_r0070_ c0010 + F22.01_r0080_c0010 + F22.01_r0110_c0010 + F22.01_r0120_c0010 + F22.01_r0131_c0010 + F22.01_ r0140_c0010 + F22.01_r0180_c0010 + F22.01_r0190_ c0010 + F22.01_r200_c0010 + F22.01_r0210_c0010 + F22.01_r0211_c0010 + F22.01_r0213_c0010 + F22.01_ r0214_c0010 + F22.01_r0220_c0010 Also obtained from F02.00_r200_c0010.
Fee and commission expenses (Article 8 of Delegated Regulation (EU) 2026/1167)
(a) fee and commission expenses by activity F22.01_r0235_c0010 + F22.01_r0240_c0010 + F22.01_ r0245_c0010 + F22.01_r0250_c0010 + F22.01_r0255_ c0010 + F22.01_r0260_c0010 + F22.01_r0270_c0010 + F22.01_r0280_c0010 + F22.01_r0281_c0010 + F22.01_ r0282_c0010 + F22.01_r0290_c0010 + F02.00_r0380_c0010 (only outsourcing fees paid) Also obtained from F02_r0210_c0010 + F02.00_r0380_c0010 (only outsourcing fees paid) Trading book component (Article 10 of Delegated Regulation (EU) 2026/1167)
(a) gains or (-) losses on financial assets and liabilities held F02.00_r0280_c0010 + for trading, net F02.00_r0285_c0010
(b) gains or (-) losses from hedge accounting, net, where F02.00_r0300_c0010 (only the trading book component) hedge accounting is used for hedging financial assets and liabilities held for trading.
(c) exchange differences [gain or (-) loss], net, where such F02.00_r0310_c0010 (only the trading book component) differences originate from financial assets and liabil ities held for trading Banking book component (Article 11 of Delegated Regulation (EU) 2026/1167)
(a) gains or (-) losses on derecognition of financial assets F02.00_r0220_c0010 and liabilities that are not measured at fair value through profit or loss, net
(b) gains or (-) losses on non-trading financial assets man F02.00_r0287_c0010 + datorily at fair value through profit or loss F02.00_r0295_c0010
(c) gains or (-) losses on financial assets and liabilities F02.00_r0290_c0010 designated at fair value through profit or loss, net
(d) gains or (-) losses from hedge accounting, net, where F02.00_r0300_c0010 (only the non-trading book compo hedge accounting is used for hedging financial assets nent) and liabilities other than held for trading
(e) exchange differences [gain or (-) loss], net, where such F02.00_r0310_c0010 (only the non-trading book compo differences originate from financial assets and liabil nent) ities other than held for trading 6/7 ELI: http://data.europa.eu/eli/reg_impl/2026/1166/ojEN OJ L, 3.9.2026 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, 28 May 2026.
For the Commission The President Ursula VON DER LEYEN
ELI: http://data.europa.eu/eli/reg_impl/2026/1166/oj 7/7