What changed in IR2024-3172 from 16 Apr 2026
ITS on Pillar 3 disclosure RTS / ITS
- Previous version, applicable from
- 1 Jan 2025
- New version, applicable from
- 16 Apr 2026
8 provisions changed (4 amended, 4 added, 0 removed).
A provision is a whole article or annex. Import reports count every changed unit inside them (paragraphs, points, subparagraphs, headings): 30 here.
Article 7 · Disclosure of indicators of global systemic importance
AmendedArticle 7 Disclosure of indicators of global systemic importance
1. Global systemically important institutions (G-SIIs) shall disclose the information on the values of the indicators used for determining their score referred to in Article 441 of Regulation (EU) No 575/2013 by using the uniform disclosure format referred to in Article 434a of that Regulation. G-SIIs shall use that disclosure format for the collection of the indicator values by relevant authorities as set out in Article 3(2) of Commission Delegated Regulation (EU) No 1222/2014 (), with the exception of any ancillary data and memorandum items collected in accordance with Article 3(2) of that Delegated Regulation.
2. G-SIIs shall disclose the information referred to in paragraph 1 in their year-end Pillar 3 report. G-SIIs shall redisclose the information referred to in paragraph 1 in their first Pillar 3 report following the final submission of the values of the indicators to the relevant competent authorities, where the submitted figures are different from the figures disclosed in the year-end Pillar 3 report.
Article 16 · Disclosure of the use of the standardised approach and of the alternative internal models for market risk
AmendedArticle 16 Disclosure of the use of the standardised approach and of the alternative internal models for market risk
1. Institutions shall disclose the information referred to in Article 435(1), points (a) to (d), Article 438, Article 445(1) and (2), Article 455(1), points (a) to (f), and Article 455(2) and (3), of Regulation (EU) No 575/2013 as specified in Section 15 – ‘Disclosure of market risk’ in Annex I.
2. Until 31 December 20252026, institutions shall make the disclosures in accordance with Article 15 of Commission Implementing Regulation (EU) 2021/637 .
3. At the first date of application of the use of the alternative approaches referred to in Article 325az of Regulation (EU) No 575/2013, institutions using the alternative internal model approach for market risk shall disclose the qualitative information referred to in Article 455(1), points (a) to (f), of Regulation (EU) No 575/2013 together with the quantitative information referred to in Article 455(2) of that Regulation.
Article 22 · Disclosure of environmental, social and governance risks (ESG risks)
Amended⋯ 4 unchanged lines
(c) quantitative information on climate change physical risks;
(d) quantitative information on mitigating actions associated with economic activities that qualify as environmentally sustainable under Article 3 of Regulation (EU) 2020/852 towards those counterparties that are subject to Articles 19a or 29a of Directive 2013/34/EU, towards households, and towards local governments as referred to in Part 1, point 42(b), of Annex V to Commission Implementing Regulation (EU) 2021/451 ();
(e) quantitative information on other mitigating actions and exposures to climate-change-related risks that do not qualify as environmentally sustainable economic activities under Article 3 of Regulation (EU) 2020/852 but support counterparties in the transition or adaptation process for the objectives of climate change mitigation and climate change adaptation.
2. Institutions may choose to disclose quantitative information on mitigating actions and exposures on climate-change-related risks associated with economic activities that qualify as environmentally sustainable under Article 3 of Regulation (EU) 2020/852, towards counterparties that are non-financial corporations, that are not subject to the disclosure obligations laid down in Articles 19a or 29a of Directive 2013/34/EU, and that are not subject to the disclosure obligations laid down in Commission Implementing Regulation (EU) 2021/2178 ().
For the calculation of the percentage of the exposures to activities that comply with the requirements laid down in Article 3 of Regulation (EU) 2020/852 (taxonomy-aligned exposures) towards those counterparties, institutions:
⋯ 4 unchanged lines
Article 24a · Data exchange formats and information accompanying submissions to the EBA single access point for institutions’ disclosures
AddedArticle 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;
(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
AddedArticle 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
AddedArticle 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
AddedArticle 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.
Article 27 · Repeal
AmendedArticle 27 Repeal
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 20252026 only for the purposes of Article 16 of this Regulation.
2. Implementing Regulation (EU) 2021/637 is repealed with effect from 31 December 20252026.
3. References to the repealed Regulation shall be construed as references to this Regulation and read in accordance with the correlation table in Annex II.
Import details (for administrators)
Source identifiers, unit counts and unresolved references of this import are on its Import management page.