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Official Journal EN
of the European Union L series
2026/440 3.6.2026
COMMISSION DELEGATED REGULATION(EU) 2026/440
of 24 February 2026
amending Delegated Regulation (EU) 2015/63 as regards the calculation of the contributions of
certain institutions, the deletion of a risk indicator and procedural modifications
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Directive 2014/59/EU of the European Parliament and of the Council of 15 May 2014 establishing a
framework for the recovery and resolution of credit institutions and investment firms and amending Council
Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU,
2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012 of the European Parliament
and of the Council(1), and in particular Article 103(7) thereof,
Whereas:
(1) The prudential framework for investment firms introduced by Directive (EU) 2019/2034 of the European Parliament
and of the Council(2) and Regulation (EU) 2019/2033 of the European Parliament and of the Council(3) requires
certain amendments to Commission Delegated Regulation (EU) 2015/63(4). In particular, Directive (EU) 2019/2034
has amended the definition of investment firms set out in Directive 2014/59/EU. It is therefore necessary to amend
the definition of investment firms set out in Delegated Regulation (EU) 2015/63 accordingly. The amended
definition should preserve the exclusions set out in Delegated Regulation (EU) 2015/63. Given that investment firms
authorised to operate a multilateral trading facility without performing risk-relevant activities 3 or 6 referred to in
Section A of Annex I to Directive 2014/65/EU of the European Parliament and of the Council(5) are no longer
within the scope of the amended definition set out in Directive 2014/59/EU, the corresponding exclusion in
Article 3(2) of Delegated Regulation (EU) 2015/63 has become obsolete and should be deleted. By contrast, the
exclusion of certain low-risk investment firms covered by Article 96(1), points (a) and (b), of Regulation (EU)
No 575/2013 of the European Parliament and of the Council(6)remains necessary to maintain the original scope of
Delegated Regulation (EU) 2015/63. Since Article 96 of Regulation (EU) No 575/2013 has ceased to apply as of
1 January 2026, Delegated Regulation (EU) 2015/63 should incorporate the substantive criteria of that provision.
Member States retain the power to establish the risk adjustment for the referred excluded investment firms, which
are subject to the obligation to pay ex antecontributions pursuant to Article 103(1) of Directive 2014/59/EU, but are
authorised to carry out only limited services and activities and are not subject to certain capital and liquidity
requirements, in order to not to disproportionately burden them. Those investment firms should therefore continue
to be excluded from the scope of Delegated Regulation (EU) 2015/63.
(1) OJ L 173, 12.6.2014, p. 190, ELI: http://data.europa.eu/eli/dir/2014/59/oj.
(2) Directive (EU) 2019/2034 of the European Parliament and of the Council of 27 November 2019 on the prudential supervision of
investment firms and amending Directives 2002/87/EC, 2009/65/EC, 2011/61/EU, 2013/36/EU, 2014/59/EU and 2014/65/EU
(OJ L 314, 5.12.2019, p. 64, ELI: http://data.europa.eu/eli/dir/2019/2034/oj).
(3) Regulation (EU) 2019/2033 of the European Parliament and of the Council of 27 November 2019 on the prudential requirements of
investment firms and amending regulations (EU) No 1093/2010, (EU) No 575/2013, (EU) No 600/2014 and (EU) No 806/2014
(OJ L 314, 5.12.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/2033/oj).
(4) Commission Delegated Regulation (EU) 2015/63 of 21 October 2014 supplementing Directive 2014/59/EU of the European
Parliament and of the Council with regard to ex antecontributions to resolution financing arrangements (OJ L 11, 17.1.2015, p. 44,
ELI: http://data.europa.eu/eli/reg_del/2015/63/oj).
(5) Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and
amending Directive 2002/92/EC and Directive 2011/61/EU (OJ L 173, 12.6.2014, p. 349, ELI: http://data.europa.eu/eli/dir/2014/
65/oj).
(6) 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 (OJ L 176, 27.6.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/575/oj).
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(2) Directive (EU) 2019/2034 has introduced a new definition of competent authority empowered with the supervision
of investment firms subject to the prudential framework laid down in that Directive and in Regulation
(EU) 2019/2033. The definition of competent authority in Delegated Regulation (EU) 2015/63 should therefore be
amended to include both competent authorities, which are respectively empowered with the supervision of credit
institutions or investment firms, as applicable.
(3) Due to the prudential framework introduced by Directive (EU) 2019/2034 and Regulation (EU) 2019/2033,
investment firms that have total consolidated assets below certain thresholds are in principle no longer subject to the
capital and liquidity requirements laid down in Directive 2013/36/EU of the European Parliament and of the
Council(7) and Regulation (EU) No 575/2013 and to the related reporting obligations. Consequently, many of the
risk adjustment metrics set out in Delegated Regulation (EU) 2015/63, which are based on such requirements, do
not apply anymore to those investment firms. Those investment firms, which are subject to the obligation to
contribute to resolution financing arrangements pursuant to Article 103(1) of Directive 2014/59/EU, generally have
a lower risk profile and are less systemic than larger investment firms, and are less likely to be placed under
resolution, as they are subject to a fixed overheads requirement that should enable them to be liquidated under
normal insolvency in case of failure. In line with the principle of proportionality, those investment firms should
therefore be subject to a simplified calculation of their contributions to resolution financing arrangements. It is
appropriate to subject those investment firms only to the risk adjustment method based on their size (basic annual
contribution). To ensure that those investment firms are not placed at a disadvantage compared to how they would
be treated under the methodology applicable to all institutions, those investment firms should have the possibility to
request the application of the additional risk adjustment based on risk factors, where the application of that
methodology would result in a lower contribution amount. To enable resolution authorities to determine which
methodology results in the lower contribution, investment firms should in such cases provide resolution authorities
with the necessary information. That amendment should not concern small investment firms currently subject to
the lump sum regime laid down in Article 10 of Delegated Regulation (EU) 2015/63, that should continue to apply
to the investment firms that fall within the scope of that Article. That is justified by the very small size of those
investment firms, which entails a lower likelihood of being put into resolution and a limited impact on financial
stability and on the resolution financing arrangements in case of resolution.
(4) Under the prudential framework introduced by Directive (EU) 2019/2034 and Regulation (EU) 2019/2033,
competent authorities may nevertheless decide, under certain conditions, to apply the prudential requirements set
out in Directive 2013/36/EU and in Regulation (EU) No 575/2013 also to certain investment firms that are in
principle not subject to those requirements, where such investment firms pose a higher risk, or to allow investment
firms to apply those prudential requirements. Delegated Regulation (EU) 2015/63 should take into account that
flexibility and in those cases the method of calculation of the contributions should reflect the prudential treatment
of those investment firms. In such cases, the investment firms concerned should no longer be subject only to the
basic annual contribution but also to the additional risk adjustment based on risk factors.
(5) Directive (EU) 2019/879 of the European Parliament and of the Council(8) and Directive (EU) 2024/1174 of the
European Parliament and of the Council(9)have extensively amended the minimum requirement for own funds and
eligible liabilities (MREL) laid down in Directive 2014/59/EU. As a consequence of those amendments, MREL,
originally construed as a general requirement applicable to all institutions, is to be tailored to each institution
depending on the specific resolution strategy chosen for the institution or group of which the institution is part.
Liquidation entities are not anymore subject to MREL and in case of groups, institutions may be or may not be
subject to MREL depending on whether they are liquidation or resolution entities. In addition, MREL is to be
(7) Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions
and the prudential supervision of credit institutions, amending Directive 2002/87/EC and repealing Directives 2006/48/EC
and 2006/49/EC (OJ L 176, 27.6.2013, p. 338, ELI: http://data.europa.eu/eli/dir/2013/36/oj).
(8) Directive (EU) 2019/879 of the European Parliament and of the Council of 20 May 2019 amending Directive 2014/59/EU as regards
the loss-absorbing and recapitalisation capacity of credit institutions and investment firms and Directive 98/26/EC (OJ L 150,
7.6.2019, p. 296, ELI: http://data.europa.eu/eli/dir/2019/879/oj).
(9) Directive (EU) 2024/1174 of the European Parliament and of the Council of 11 April 2024 amending Directive 2014/59/EU and
Regulation (EU) No 806/2014 as regards certain aspects of the minimum requirement for own funds and eligible liabilities (OJ L,
2024/1174, 22.4.2024, ELI: http://data.europa.eu/eli/dir/2024/1174/oj).
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composed of different financial instruments and is to be calibrated differently (external or internal MREL) depending
on whether the institution is the point of entry for the resolution of the group or not. As a result, the risk indicator
‘Own funds and eligible liabilities held by the institution in excess of MREL’ laid down in Delegated Regulation
(EU) 2015/63, as part of the risk pillar ‘Risk exposure’, which was designed for an MREL uniformly applicable to all
institutions, is not anymore suitable to be applied to all institutions to adjust the contributions of those institutions
in proportion to their risk profiles. In particular, that risk indicator might penalise liquidation entities, as they have
no MREL. The risk pillar ‘Additional risk indicators to be determined by the resolution authority’, providing, among
other things, for the resolvability risk indicator, takes more appropriately into account MREL for all institutions. The
risk indicator ‘Own funds and eligible liabilities held by the institution in excess of MREL’ in the risk pillar ‘Risk
exposure’, and related provisions and references, should therefore be deleted.
(6) It is appropriate to maintain an equal relative weight for each of the three remaining risk indicators of the risk pillar
‘Risk exposure’, which should be rescaled after the deletion of the risk indicator ‘Own funds and eligible liabilities
held by the institution in excess of MREL’, to ensure the that the sum of each of them amounts to 1.
(7) The practical experience in the collection of contributions during the initial period, within which the resolution
financing arrangements were to reach the target level, has shown that it is necessary to set out a time limit to the
possibility to request restatements or revisions of information submitted to resolution authorities to ensure legal
certainty and predictability. That time limit should start on the date on which the decision on the annual
contribution is notified to the institution and should expire on 31 January of the year following the fourth
contribution period after the contribution period in which the notification was made. For the sake of legal certainty,
the time limit should not be subject to interruption.
(8) To ensure legal certainty for contribution periods preceding the 2026 contribution period, a transitional limitation
period should apply to requests for restatements or revisions of information submitted for the calculation of annual
contributions. Accordingly, such requests relating to contribution periods for which the decision determining the
annual contribution was notified before the 2026 contribution period should be admissible only until 31 January
2031. That transitional limitation period should not be subject to interruption.
(9) The risk pillar ‘Importance of an institution to the stability of the financial system or economy’ includes the risk
indicator ‘Share of interbank loans and deposits in the European Union, capturing the importance of the institution
to the economy of the Member State of establishment’. The practical experience in the collection of contributions
has shown the redundancy of the collection of data related to the denominator ‘Total interbank loans and deposits in
the EU’ set out in Annex I to Delegated Regulation (EU) 2015/63, Step 1 (‘Calculation of the Raw Indicators’), because
the same outcome, both in terms of the risk adjusting multiplier R~ and the annual contribution c, is achieved by
n n
using only the numerator of that indicator, namely an institution’s total amount of interbank loans and interbank
deposits. That denominator should therefore be deleted, together with the corresponding reporting obligations of
resolution authorities. The reference to a ‘share’ should be replaced by a reference to the ‘total amount’ of interbank
loans and deposits.
(10) It is necessary to avoid legal uncertainty as regards the information reporting obligations and the calculation of
contributions to national resolution financing arrangements. In accordance with Article 20(1) of Delegated
Regulation (EU) 2015/63, where the information required by a specific indicator is not included in the applicable
supervisory reporting requirement for the reference year, that risk indicator is not to apply until that supervisory
reporting requirement becomes applicable. Certain information required for the risk indicator ‘Own funds and
eligible liabilities held by the institution in excess of MREL’ started to be included in the applicable supervisory
reporting requirements from 28 June 2021. The extensive amendments to MREL, however, made it impossible to
collect the uniform information required for the application of the indicator, thereby hindering its practical uniform
application. To ensure promptly consistency between the legal and factual situation, and to avoid the reporting
burden associated with the MREL risk indicator, the deletion of that risk indicator should apply for the 2026
contribution period onwards, i.e. from 1 January 2026.
(11) To ensure simplification and minimise as soon as possible reporting burdens for resolution authorities, the European
Banking Authority and institutions, the amendments concerning the deletion of the denominator of the indicator
‘interbank loans and deposits’, which has proven to be redundant, should apply for the 2026 contribution period
onwards, i.e. from 1 January 2026.
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(12) To ensure a clear and foreseeable application of the limitation periods for requests for restatements or revisions of
information submitted for the calculation of annual contributions, those limitation periods should apply for the
2026 contribution period onwards, i.e. from 1 January 2026. The transitional limitation period, establishing a final
deadline of 31 January 2031, should apply to requests relating to contribution periods preceding the 2026
contribution period.
(13) To allow resolution authorities sufficient time to adapt their systems and data collection practices, the amendments
concerning the implementation of the new methodology for the calculation of contributions of investment firms
and related obligation of the supervisory authorities to inform the resolution authorities should apply for the 2027
contribution period onwards, i.e. from 1 January 2027.
(14) Delegated Regulation (EU) 2015/63 should therefore be amended accordingly,
HAS ADOPTED THIS REGULATION:
Article 1
Amendments to Delegated Regulation (EU) 2015/63
Delegated Regulation (EU) 2015/63 is amended as follows:
(1) Article 3 is amended as follows:
(a) point (2) is replaced by the following:
‘(2) “investment firms” means investment firms as defined in Article 2(1), point (3), of Directive 2014/59/EU,
excluding investment firms that fulfil any of the following conditions:
(a) deal on own account only for the purpose of fulfilling or executing a client order or for the purpose
of gaining entrance to a clearing and settlement system or a recognised exchange when acting in an
agency capacity or executing a client order;
(b) meet all the following conditions:
(i) they do not hold client money or securities;
(ii) they undertake only dealing on own account;
(iii) they have no external customers;
(iv) their execution and settlement transactions take place under the responsibility of a clearing
institution and are guaranteed by that clearing institution;’;
(b) point (8) is replaced by the following:
‘(8) “competent authority” means a competent authority as defined in Article 4(1), point (40), of Regulation
(EU) No 575/2013 or a competent authority as defined in Article 3(1), point (5), of Directive
(EU) 2019/2034 of the European Parliament and of the Council(*);
_____________
(*) Directive (EU) 2019/2034 of the European Parliament and of the Council of 27 November 2019 on the
prudential supervision of investment firms and amending Directives 2002/87/EC, 2009/65/EC,
2011/61/EU, 2013/36/EU, 2014/59/EU and 2014/65/EU (OJ L 314, 5.12.2019, p. 64, ELI: http://data.
europa.eu/eli/dir/2019/2034/oj).’;
(c) point (15) is deleted;
(2) Article 6 is amended as follows:
(a) in paragraph 2, point (a) is deleted;
(b) paragraph 4 is replaced by the following:
‘4. The “Importance of an institution to the stability of the financial system or economy” pillar shall consist
of the indicator “Total amount of interbank loans and deposits in the European Union, capturing the
importance of the institution to the economy of the Member State of establishment.’;
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(3) in Article 7, paragraph 2 is replaced by the following:
‘2. Each risk indicator in the “Risk exposure” pillar shall have an equal weight.’;
(4) in Article 8, paragraph 2 is deleted;
(5) the following Article 11a is inserted:
‘Article 11a
Annual contributions of certain investment firms
1. Without prejudice to Article 10, the annual contributions of investment firms referred to in Article 1(1) of
Regulation (EU) 2019/2033 of the European Parliament and of the Council(*)that do not fall under the derogation
provided for in Article 1(2) of that Regulation, shall be calculated in accordance with Article 5 of this Regulation.
2. By way of derogation from paragraph 1, the annual contributions of investment firms referred to in paragraph
1 shall be calculated in accordance with Articles 5 to 9, where any of the following conditions is met:
(a) the competent authority has allowed, pursuant to Article 1(5) of Regulation (EU) 2019/2033, the investment
firm to apply the requirements of Regulation (EU) No 575/2013;
(b) the competent authority has exercised the discretion, pursuant to Article 5(1) of Directive (EU) 2019/2034, to
subject that investment firm to the requirements of Regulation (EU) No 575/2013.
3. Where an investment firm referred to in paragraph 1 of this Article provides sufficient evidence that the
contribution amount calculated in accordance with Article 5 is higher than the contribution calculated in
accordance with Articles 5 to 9, the resolution authority shall apply the lower.
4. Where an investment firm referred to in paragraph 1 makes use of paragraph 3, it shall inform the resolution
authority of it and provide that resolution authority with all the information referred to in Article 14(1), (2), (3)
and (6), within the same deadlines as the deadlines provided for in Article 14(1) and (4).
_____________
(*) Regulation (EU) 2019/2033 of the European Parliament and of the Council of 27 November 2019 on the
prudential requirements of investment firms and amending regulations (EU) No 1093/2010, (EU)
No 575/2013, (EU) No 600/2014 and (EU) No 806/2014 (OJ L 314, 5.12.2019, p. 1, ELI: http://data.europa.
eu/eli/reg/2019/2033/oj).’;
(6) Article 14 is amended as follows:
(a) paragraph 3 is replaced by the following:
‘3. The information referred to in Annex II, included in the supervisory reporting requirements laid down in
Commission Implementing Regulation (EU) 2021/451(*) or, where applicable, by any other supervisory
reporting requirement applicable to the institution under national law, shall be provided to the resolution
authority as reported by the institution in the latest relevant supervisory report submitted to the competent
authority pertaining to the reference year of the annual financial statement referred to in paragraph 1 of this
Article.
_____________
(*) Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 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 Implementing
Regulation (EU) No 680/2014 (OJ L 97, 19.3.2021, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2021/
451/oj).’;
(b) paragraph 5 is replaced by the following:
‘5. Where the information or data submitted to the resolution authorities is subject to updates or
corrections, those updates or corrections shall be submitted to the resolution authorities without undue delay
within the time limit laid down in Article 17(5).’;
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(7) Article 15 is deleted;
(8) in Article 17, the following paragraph 5 is added:
‘5. Requests for restatements or revisions of information submitted for the purpose of calculating annual
contributions shall be subject to a time limit. That time limit shall start on the date on which resolution authorities
notified the decision determining the annual contribution to the institution pursuant to Article 13(1) and (2) and
shall expire on 31 January of the year following the fourth contribution period after the contribution period in
which that decision was notified.
The time limit referred to in the first subparagraph of this paragraph shall apply both to requests for restatements or
revisions submitted by institutions pursuant to Article 14(5) and to those initiated by the resolution authorities. The
time limit shall not be subject to interruption.
Where 31 January is not a business day, the time limit referred to in the first subparagraph shall expire on the
following business day.’;
(9) in Article 19, paragraph 3 is replaced by the following:
‘3. Competent authorities shall provide resolution authorities with any information enabling resolution authorities
to calculate the annual contributions, including, in particular, the following:
(a) any information related to the additional risk adjustment;
(b) any relevant waivers that competent authorities have granted to institutions pursuant to Directive 2013/36/EU
and Regulation (EU) No 575/2013;
(c) any relevant information on authorisations that competent authorities have granted investment firms pursuant
to Article 1(5) of Regulation (EU) 2019/2033; and
(d) any relevant information on decisions taken with respect to investment firms pursuant to Article 5(1) of
Directive (EU) 2019/2034.’;
(10) in Article 20, the following paragraph 10 is added:
‘10. By way of derogation from Article 17(5), requests for restatements or revisions of information submitted for
the purpose of calculating annual contributions of contribution periods prior to the 2026 contribution period, shall
be submitted until 31 January 2031.
Where 31 January is not a business day, the time limit referred to in the first subparagraph shall expire on the
following business day.
The first subparagraph of this paragraph shall apply both to requests submitted by institutions pursuant to
Article 14(5) and to those initiated by resolution authorities. The time limit shall not be subject to interruption.’;
(11) Annex I is amended in accordance with the Annex to this Regulation.
Article 2
Entry into force and application
This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European
Union.
It shall apply from 1 January 2026.
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By way of derogation from the second subparagraph:
(a) Article 1, points (5) and (9) shall apply from 1 January 2027;
(b) Article 1, point (10) shall apply from 6 June 2026.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 24 February 2026.
For the Commission
The President
Ursula VON DER LEYEN
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ANNEX
Annex I to Delegated Regulation (EU) 2015/63 is amended as follows:
(1) the table in STEP 1 is replaced by the following:
‘Pillar Indicator Measures
Risk exposure Leverage Ratio Leverage Ratio as defined in Article 429 of Regulation (EU)
No 575/2013 and reported in accordance with Annex X of
Implementing Regulation (EU) 2021/451.
Risk exposure Common Equity Common Equity Tier 1 Capital Ratio as defined in Article 92 of
Tier 1 Capital Regulation (EU) No 575/2013 and reported in accordance with
Ratio Annex I to Implementing Regulation (EU) 2021/451.
� �
Risk exposure TRE/Total Assets
TRE
Total assets
where:
TRE means the total risk exposure amount as defined in Article 92(3)
of Regulation (EU) No 575/2013.
Total assets are defined in Article 3(12) of this Regulation.
Stability and Variety Net Stable Funding Net Stable Funding Ratio as reported in accordance with Article 415
of Funding Ratio of Regulation (EU) No 575/2013.
Stability and Variety Liquidity Coverage Liquidity Coverage Ratio as reported in accordance with Article 415 of
of Funding Ratio Regulation (EU) No 575/2013 and with Delegated Regulation
(EU) 2015/61.
Importance of an Total amount of Interbank loans + Interbank deposits
institution to the interbank loans where:
stability of the and deposits in the
Interbank loans are defined as the sum of the carrying amounts of
financial system or Union
loans and advances to credit institutions and other financial
economy
corporations as reported in the relevant reporting templates under
Annexes III and IV to Implementing Regulation (EU) 2021/451.
Interbank deposits are defined as the carrying amount of the deposits
of credit institutions and other financial corporations as reported in
the relevant reporting templates under Annexes III and IV to
Implementing Regulation (EU) 2021/451.’
(2) in STEP 4, point 1, the table is replaced by the following:
‘Pillar Indicator Sign
Risk exposure Leverage Ratio –
Risk exposure Common Equity Tier 1 Capital Ratio –
Risk exposure TRE/Total Assets +
Stability and Variety of Funding Net Stable Funding Ratio –
Stability and Variety of Funding Liquidity Coverage Ratio –
Importance of an institution to the Total amount of interbank loans and deposits in the +
stability of the financial system or Union
economy
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‘Pillar Indicator Sign
Additional risk indicators to be IPS Membership –
determined by the resolution
authority
Additional risk indicators to be Extent of previous extraordinary public financial +’
determined by the resolution support
authority
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