Contents
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 648/2012note, and in particular Article 314(10) thereof,Whereas:
(1)The financial reporting (FINREP) templates laid down in Annex I to Commission Implementing Regulation (EU) 2024/3117note 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) 2026/1167note.
(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 Councilnote,
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:BI itemsCorresponding cells of the FINREP templates laid down in Section 2 of Annex I to Implementing Regulation (EU) 2024/3117Interest income (Article 1 of Delegated Regulation (EU) 2026/1167)
(a)interest income from financial assets held for trading
(a)gains or (-) losses on derecognition of financial assets and liabilities that are not measured at fair value through profit or loss, net
(a)interest expenses from financial liabilities held for trading
(a)gross carrying amount of cash balance at central banks and other demand deposits
(a)dividend income from equity instruments and investments
(a)income from changes in fair value in tangible assets measured using the fair value model, except income from changes in fair value in investment properties that generate rents and are measured using the fair value model
(a)expenses from changes in fair value in tangible assets measured using the fair value model, except expenses from changes in fair value in investment properties that generate rents and are measured using the fair value model
(a)fee and commission income by activity
(a)fee and commission expenses by activity
(a)gains or (-) losses on financial assets and liabilities held for trading, net
(b)interest income from non-trading financial assets mandatorily at fair value through profit or loss
(b)interest expenses from financial liabilities designated at fair value through profit or loss
(b)gross carrying amount of debt securities
(b)income from other income not due to leased assets
(b)expenses from other expenses, not due to operational risk events and not due to leased assets
(b)gains or (-) losses from hedge accounting, net, where hedge accounting is used for hedging financial assets and liabilities held for trading.
(b)gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss
(c)interest income from financial assets designated at fair value through profit or loss
(c)interest expenses from financial liabilities measured at amortised cost
(c)gross carrying amount of loans and advances
(c)profit from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations
(c)losses from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations
(c)exchange differences [gain or (-) loss], net, where such differences originate from financial assets and liabilities held for trading
(c)gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
(d)interest income from financial assets at fair value through other comprehensive income
(d)interest expenses from hedge accounting – interest rate risk derivatives
(d)fair value of all derivatives classified as financial assets at the reference date for the calculation of the asset component, as long as the flows from such derivatives have been recognised, during the financial year, in the interest component; both trading and economic hedges and hedge accounting shall be included
(d)losses, expenses, provisions and other financial impacts due to operational risk events accounted for in any items of the profit and loss statement including those accounted for in the following items:
(d)gains or (-) losses from hedge accounting, net, where hedge accounting is used for hedging financial assets and liabilities other than held for trading
(e)interest income from financial assets at amortised cost
(e)interest expenses on other liabilities
(e)carrying amount of tangible assets and intangible assets subject to lease
(e)exchange differences [gain or (-) loss], net, where such differences originate from financial assets and liabilities other than held for trading
(f)interest income from hedge accounting – interest rate risk derivatives
(f)interest expenses on assets
(g)interest income on other assets
(g)operating leasing expenses, including direct operating expenses from investment property that generate rents
(h)interest income on liabilities
(h)expenses from changes in fair value in investment properties that generate rents and are measured using the fair value model
(i)income on operating leases, including rental income from investment property
(i)losses from operating leased assets
(i)interest expenses
(ii)other operating expenses
(iii)staff expenses
(iv)other administrative expenses
(j)income from changes in fair value in investment properties that generate rents and are measured using the fair value model
(j)depreciation and impairment or reversal of impairment of operating leased assets whose income or expenses are included in the calculation of the interest and leases component
(k)profits from leased assets, including gains from lease modifications
(v)depreciation
(vi)provisions or (-) reversals of provisions
(vii)impairment or (-) reversal of impairment
F02.00_r0020_c0010F02.00_r0025_c0010F02.00_r0030_c0010F02.00_r0041_c0010F02.00_r0051_c0010F02.00_r0070_c0010F02.00_r0080_c0010F02.00_r0085_c0010F45.03_r0020_c0010+F45.03_r0030_c0010For institutions that are not required to report the F45 template, 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.F45.03_r0010_c0010 (only from leased assets)For institutions that are not required to report the F45 template, this can also be obtained from F02.00_r340_c0010 (only from leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.F02.00_r0425_c0010 (only from leased 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.Interest expenses (Article 2 of Delegated Regulation (EU) 2026/1167)F02.00_r0100_c0010F02.00_r0110_c0010F02.00_r0120_c0010F02.00_r0130_c0010F02.00_r0140_c0010F02.00_r0145_c0010F45.03_r0020_c0020 (only from operating leased assets) + F45.03_r0030_c0020 (only from operating leased 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 relevant item, which is described in the left column.F45.03_r0010_c0020 (only from operating leased assets)For institutions that are not required to report the F45 template, 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.F45.03_r0040_c0020 (only from operating leased assets)For institutions that are not required to report the F45 template, 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.F02.00_r0390_c0010 (only from operating leased assets) + F02.00_r0520_c0010 (only from operating leased assets)Asset component (Article 3 of Delegated Regulation (EU) 2026/1167)F18.00_r0005_c0010F18.00_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_c0010F18.00_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_c0010F01.01_r0060_c0010 (only those generating interest or similar flows) +F01.01_r0092_c0010(only those generating interest or similar flows) +F01.01_r0240_c0010 (only those generating interest or similar flows)F21.00_r0010_c0010 + F42.00_r0010_c0020 + F21.00_r0040_c0010 + F42.00_r0040_c0020 + F21.00_r0070_c0010 + F42.00_r0070_c0020For 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)F02.00_r0160_c0010Other operating income (Article 5 of Delegated Regulation (EU) 2026/1167)F45.03_r0010_c0010 (excluding leased assets)For institutions that are not required to report the F45 template, this can also be obtained from F02.00_r340_c0010 (excluding leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.F45.03_r0040_c0010 (excluding leased assets)For institutions that are not required to report the F45 template, this can also be obtained from F02.00_r340_c0010 (excluding leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.F02.00_r0600_c0010Other operating expenses (Article 6 of Delegated Regulation (EU) 2026/1167)F45.03_r0010_c0020 (excluding leased assets)For institutions that are not required to report the F45 template, this can also be obtained from F02.00_r350_c0010 (excluding leased assets) by considering only the amount pertinent to the relevant item, which is described in the left column.F45.03_r0040_c0020 (not due to operational risk and not due to leased assets)For institutions that are not required to report the F45 template, 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.F02.00_r0600_c0010Sum of points (i) to (vii), plus the remaining losses, expenses, provisions and other financial impacts due to operational risk eventsF02.00_r090_c0010 (due to operational risk events)F45.03_r0040_c0020 (due to operational risk events)For institutions that are not required to report the F45 template, 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.F02.00_r0370_c0010 (due to operational risk events)F02.00_r0380_c0010 (due to operational risk events)F02.00_r0390_c0010 (due to operational risk events)F02.00_r0430_c0010 (due to operational risk events)F02.00_r0460_c0010 (due to operational risk events) + F02.00_r0510_c0010 (due to operational risk events)Fee and commission income (Article 7 of Delegated Regulation (EU) 2026/1167)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_c0010Also obtained from F02.00_r200_c0010.Fee and commission expenses (Article 8 of Delegated Regulation (EU) 2026/1167)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)F02.00_r0280_c0010 +F02.00_r0285_c0010F02.00_r0300_c0010 (only the trading book component)F02.00_r0310_c0010 (only the trading book component)Banking book component (Article 11 of Delegated Regulation (EU) 2026/1167)F02.00_r0220_c0010F02.00_r0287_c0010 +F02.00_r0295_c0010F02.00_r0290_c0010F02.00_r0300_c0010 (only the non-trading book component)F02.00_r0310_c0010 (only the non-trading book component)
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.