Commission Implementing Regulation (EU) 2026/722 of 26 March 2026 amending the implementing technical standards laid down in Implementing Regulation (EU) 2024/3172 as regards the implementation and use by institutions, other than small and non-complex institutions, of the EBA single access point for their disclosures

Official Journal EN of the European Union L series 2026/722 27.3.2026 COMMISSION IMPLEMENTING REGULATION(EU) 2026/722 of 26 March 2026 amending the implementing technical standards laid down in Implementing Regulation (EU) 2024/3172 as regards the implementation and use by institutions, other than small and non-complex institutions, of the EBA single access point for their disclosures (Text with EEA relevance) 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 648/2012(1) and in particular Article 434a, fifth paragraph thereof,

Whereas:

(1) Commission Delegated Regulation (EU) 2025/1496(2) amended Article 520a of Regulation (EU) No 575/2013 to postpone the date of application of the own funds requirements for market risk from 1 January 2026 to 1 January

2027. It is therefore necessary to extend the application of the transitional provisions of Commission Implementing Regulation (EU) 2024/3172(3)and to defer the repeal of Commission Implementing Regulation (EU) 2021/637(4) by another year.

(2) Regulation (EU) 2024/1623 of the European Parliament and of the Council(5) replaced, inter alia, Article 434 of Regulation (EU) No 575/2013 by introducing the centralisation of public disclosures from institutions other than small and non-complex on the European Banking Authority (EBA)’s website (single access point). That amendment should be reflected in Regulation (EU) 2024/3172 by introducing a minimum set of rules to ensure the interoperability of the disclosure formats with the adequate functioning of the single access point for the publication of the disclosures.

(3) To ensure that the EBA can disclose the information in its single access point, specific uniform disclosure formats should be laid down. Those uniform disclosure formats should also apply with regard to the submission to the EBA of the written attestation required to be included in an institution’s disclosures pursuant to Article 431(3) of Regulation (EU) No 575/2013.

(4) To ensure that the EBA single access point allows for the comparability, transparency and accessibility of the disclosures concerned, the uniform disclosure formats should ensure that the information contained therein is both human-readable and machine-readable.

(1) OJ L 176, 27.6.2013, ELI: http://data.europa.eu/eli/reg/2013/575/oj.

(2) Commission Delegated Regulation (EU) 2025/1496 of 12 June 2025 amending Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to the date of application of the own funds requirements for market risk (OJ L, 2025/1496,

19.9.2025, ELI: http://data.europa.eu/eli/reg_del/2025/1496/oj).

(3) Commission Implementing Regulation (EU) 2024/3172 of 29 November 2024 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 public disclosures by institutions of the information referred to in Part Eight, Titles II and III, of that Regulation, and repealing Commission Implementing Regulation (EU) 2021/637 (OJ L, 2024/3172, 31.12.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/3172/oj).

(4) Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation

(EU) 2017/2295 (OJ L 136, 21.4.2021, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2021/637/oj).

(5) Regulation (EU) 2024/1623 of the European Parliament and of the Council of 31 May 2024 amending Regulation (EU) No 575/2013 as regards requirements for credit risk, credit valuation adjustment risk, operational risk, market risk and the output floor (OJ L, 2024/1623, 19.6.2024, ELI: http://data.europa.eu/eli/reg/2024/1623/oj).

ELI: http://data.europa.eu/eli/reg_impl/2026/722/oj 1/4EN OJ L, 27.3.2026

(5) To ensure that the EBA single access point is fit for purpose, and thus to ensure that the data submitted comply with the appropriate data formats, the EBA single access point should be able to perform technical validations. Where the outcome of such validations results in a rejection, institutions should be automatically informed of the rejection and its rationale, so that they are able to resubmit the information submitted without undue delay.

(6) Given that institutions may require more time to submit the required information in line with the new disclosure formats, they should be allowed, with regard to submissions with a reference date in 2025, alternative means of disclosures.

(7) EBA has developed the IT tools for the centralisation of disclosures by credit institutions, other than small and non- complex institutions. For small and non-complex institutions, the relevant IT tools are still being designed given the importance of making them proportionate. This two-step approach should ensure that the administrative burden related to complying with disclosure obligations is reduced for small and non-complex institutions.

(8) Implementing Regulation (EU) 2024/3172 should therefore be amended accordingly.

(9) This Regulation is based on the draft implementing technical standards submitted to the Commission by the EBA.

(10) The EBA has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council(6).

HAS ADOPTED THIS REGULATION:

Article 1 Amendments to Implementing Regulation (EU) 2024/3172 Implementing Regulation (EU) 2024/3172 is amended as follows:

(1) in Article 16, paragraph 2 is replaced by the following: ‘2. Until 31 December 2026, institutions shall make the disclosures in accordance with Article 15 of Commission Implementing Regulation (EU) 2021/637.’

(2) after Article 24, the following articles 24a, 24b, 24c and 24d are inserted: ‘Article 24a Data exchange formats and information accompanying submissions to the EBA single access point for institutions’ disclosures

1. Institutions other than small and non-complex institutions shall submit to the EBA the information to be disclosed under Titles II and III of Part Eight of Regulation (EU) No 575/2013 both in PDF and XBRL-csv format.

2. The institutions shall submit a single comprehensive PDF report that is human-readable and machine-readable

and that shall contain the following information:

(a) all the quantitative and qualitative information to be disclosed under Titles II and III of Part Eight of Regulation

(EU) No 575/2013, except for the information referred to in Article 450;

(b) any qualitative information to accompany the quantitative information, as required by the relevant disclosure templates;

(6) Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12, ELI: http://data.europa.eu/eli/reg/2010/1093/oj).

2/4 ELI: http://data.europa.eu/eli/reg_impl/2026/722/ojEN OJ L, 27.3.2026

(c) any other supplementary information required to comply with the disclosure requirements referred to in Article 431(4) of Regulation (EU) No 575/2013;

(d) the written attestation and the key elements of the institution’s formal policies required to comply with the disclosure requirements referred to in Article 431(3) of Regulation (EU) No 575/2013;

(e) any relevant information regarding omitted data points, in accordance with the relevant EBA guidelines and instructions.

3. The institutions referred to in paragraph 1 shall submit a separate single PDF report that is human-readable and machine-readable with the information referred to in Article 450 of Regulation (EU) No 575/2013.

4. The institutions referred to in paragraph 1 shall submit separately in XBRL-csv format the quantitative information referred to in each quantitative module, as defined by the IT solutions published on the EBA website.

5. The submission of the relevant PDF reports and XBRL-csv documents and any following resubmissions thereof shall be in accordance with the name convention and the practical instructions specified by EBA in the filing rules published on the EBA website.

6. Where institutions need to resubmit any of the information referred to in paragraphs 1 to 5, they shall resubmit the full module including that information.

Article 24b Technical validations and rejections of information submitted to the EBA single access point for institutions’ disclosures

1. At the moment of submission, the EBA’s single access point for institutions’ disclosures shall automatically verify whether information submitted by institutions other than small and non-complex ones, complies with Article 24a, and it shall reject any information that is not compliant.

2. Where an automatic rejection as referred to in paragraph 1 takes place, the EBA’s single access point for institutions’ disclosures shall notify the institutions concerned, which shall resubmit the required information in the correct manner and form without undue delay.

Article 24c Publication via the EBA single access point for institutions’ disclosures

1. Following the submission of the required information by institutions other than small and non-complex institutions, the EBA shall publish on its website the files received in the EBA single access point for institutions’ disclosures without undue delay. In exceptional circumstances of delays due to major technical issues, the EBA shall publish the information as soon as the technical issues are solved with an explanation for such delayed publication.

2. The EBA’s single access point for institutions’ disclosures shall send an automatic electronic notification to institutions other than small and non-complex informing those institutions that the information is public, after their information has been published on the EBA’s website.’ Article 24d Transitional provisions regarding the use of the EBA single access point for institutions’ disclosures For the disclosures with reference dates 30 June 2025, 30 September 2025 and 31 December 2025, where it is not technically possible to submit the information to the EBA single access point for institutions’ disclosures without delay, institutions shall disclose the required information on their website or, in the absence of a website, in any other appropriate location with subsequent submission to the EBA, following the resolution of the technical difficulties.’

ELI: http://data.europa.eu/eli/reg_impl/2026/722/oj 3/4EN OJ L, 27.3.2026

(3) in Article 27, paragraphs 1 and 2 are replaced by the following: ‘1. Implementing Regulation (EU) 2021/637 shall cease to apply from 1 January 2025, except for Article 15 and Annexes XXIX and XXX. Article 15 and Annexes XXIX and XXX of Implementing Regulation (EU) 2021/637 shall continue to apply until 31 December 2026 only for the purposes of Article 16 of this Regulation.

2. Implementing Regulation (EU) 2021/637 is repealed with effect from 31 December 2026.’.

Article 2 Entry into force This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 26 March 2026.

For the Commission The President Ursula VON DER LEYEN 4/4 ELI: http://data.europa.eu/eli/reg_impl/2026/722/oj