2025-06-16

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Final Report on draft TS on Business Indicator mandates for operational risk

The document presents draft regulatory and implementing technical standards specifying the components, exclusions, and adjustments of the Business Indicator for operational risk capital calculations under the CRR. It establishes a list of typical items for the Interest, Leases and Dividends, Services, and Financial components, while introducing a Prudential Boundary Approach as an alternative to the Accounting Approach for calculating the Financial Component. The standards mandate the retroactive incorporation of historical data for mergers and acquisitions, define conditions for excluding disposed entities, and set a materiality threshold for disposals that allows adjustments without written supervisory permission. Additionally, the draft implementing technical standards map Business Indicator components to corresponding supervisory reporting references in FINREP.

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Regulation (EU) 2024/1623 of th…2024Final Report on draft TS onBusiness Indicator mandates f…2025-06-16 · this document
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