Reporting release 7 January 2026 - 01/2026

Schedule change for operational risk reporting requirements

The European Commission has adopted Implementing Regulation (EU) 2025/2475 amending the implementing technical standards (ITS) on supervisory reporting and introducing enhanced requirements for reporting information related to the calculation of capital requirements for operational risk. The Regulation entered into force on 29 December 2025.

The first reference date for the new reporting requirements will be moved from the original end of March 2026 to the end of June 2026. The aim of the postponement is to ensure a preparation period of at least six months after the entry into force of the Regulation before the new requirements are applied (CRR, Article 430(7)).

Impact on March and June 2026 reporting:

  • According to EBA guidance, institutions should use the COREP OF module (release 4.2) for operational risk reporting. There will be no changes to reporting framework 4.2.
  • Template C 16.01 must still be reported from the March 2026 reference date, but using the technical tables in release 4.2. Information on “other operating expenses” ({C 16.01, r0120, c0010}) will not be required in March 2026 reporting.
  • The new operational risk templates (C 16.02, C 16.03 and C 16.04) will be reported for the first time from the June 2026 reference date. From the March 2026 reference date, these templates will not be required, but institutions may choose to report them voluntarily.

Other guidance on operational risk reporting:

The EBA has published updated instructions and IT solutions for both reporting and disclosure of operational risk. These include:

  • Amended reporting and disclosure requirements, starting with reference date end June 2026.
  • Updated Overview of the IT solutions file, linking the Articles to the ITS with the ITS templates.
  • The EBA signposting and mapping tools will be updated soon.

Translations of the reporting guidance are available on the EBA website, and translations related to disclosure will be published in early 2026.

 

More information and instructions:
EBA website – Operational risk reporting