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No. 884/2026

24 July 2026

RULES

on the disclosure obligations of financial undertakings.

Article 1. Scope.

These rules apply to financial undertakings that are required to publish information under the Act on Financial Undertakings, No. 161/2002.

Article 2. Disclosure obligations of financial undertakings.

A financial undertaking shall publish information in accordance with Part Eight of Regulation (EU) No. 575/2013, cf. Article 18 of the Act on Financial Undertakings, in the manner and with the frequency provided for in Regulation (EU) 2024/3172, as amended, cf. Article 3.

Article 3. Implementation of regulations.

With reference to Article 2, the following regulations apply in this country:

• Commission Implementing Regulation (EU) 2024/3172 of 29 November on technical implementing standards with regard to the disclosure of information referred to in Parts Two and Three of Part Eight of Regulation (EU) No. 575/2013 of the European Parliament and of the Council and repealing Implementing Regulation (EU) 2021/637, which was incorporated into the EEA Agreement by Decision of the EEA Joint Committee No. 133/2025 of 13 June 2025, published in the EEA Supplement to the Official Journal of the European Union No. 61 of 2 October 2025, p. 33.

• Commission Implementing Regulation (EU) 2026/722 of 26 March 2026 amending the technical implementing standards laid down in Implementing Regulation (EU) 2024/3172 as regards the implementation and use of the EBA's central access point for disclosures and publications of financial institutions other than small and non-complex institutions, which was incorporated into the EEA Agreement by Decision of the EEA Joint Committee No. 210/2026 of 10 July 2026.

With reference to the authorisation in transitional provision III of the Act on Financial Undertakings, No. 161/2002, the Central Bank of Iceland refers to the publication of the English version of Commission Regulations (EU) 2024/3172 and 2026/722 in the Official Journal of the European Union:

• https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32024R3172&qid=1748952346297, published in OJ series L on 31 December 2024,

• https://eur-lex.europa.eu/eli/reg_impl/2026/722/oj/eng, published in OJ series L on 27 March 2026.

Article 4. Entry into force.

These rules, which are laid down under the authorisation in point 99 of the second paragraph of Article 117 b of the Act on Financial Undertakings, No. 161/2002, enter into force immediately. Upon their entry into force, the Rules on the Disclosure Obligations of Financial Undertakings, No. 1554/2025, are repealed.

Transitional provision.

In accordance with Article 1 of Implementing Regulation (EU) 2026/722, Article 15 and Annexes XXIX and XXX of Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 on technical implementing standards with regard to the disclosure of information referred to in Parts Two and Three of Part Eight of Regulation (EU) No. 575/2013 of the European Parliament and of the Council and repealing Implementing Regulation (EU) No. 1423/2013, Delegated Regulation (EU) 2015/1555, Implementing Regulation (EU) 2016/200 and Delegated Regulation (EU) 2017/2295 apply until 31 December 2026 as regards Article 16 of Implementing Regulation (EU) 2024/3172.

With reference to the authorisation in transitional provision III of the Act on Financial Undertakings, No. 161/2002, the Central Bank of Iceland refers to the publication of the English version of Commission Implementing Regulation (EU) 2021/637 in the Official Journal of the European Union: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32021R0637, published in OJ series L, No. 136, on 21 April 2021, pp. 1-327.

Central Bank of Iceland, 24 July 2026.
Björk Sigurgísladóttir
Deputy Governor for Financial Supervision.
Linda Kolbrún Björgvinsdóttir
Director.

Part B — Publication date: 10 August 2026