What changes on 01/01/2027

The text in force from 26/06/2026 compared with the text from 01/01/2027, which includes the changes made by Commission Delegated Regulation (EU) 2026/1221.

Read the act as of 01/01/2027 · other versions: 28/06/2023 · 09/01/2024 · 09/07/2024 · 01/01/2025 · 29/06/2025 · 01/01/2026 · 26/06/2026

Part X › Title I › Chapter 4

• inserted Article 495i - Transitional provisions as regards the profit and loss attribution test under the alternative internal model approach for market risk
• inserted Article 495j - Transitional operational relief measure on own funds requirements for non-modellable risk factors
• inserted Article 495k - Transitional provisions on data requirements for the assessment of modellability of new issuances
• inserted Article 495l - Transitional provisions on own funds requirements under the internal default risk model
• inserted Article 495m - Transitional provisions on the calculation frequency for the alternative internal model approach
• inserted Article 495n - Transitional provisions on own funds requirements for positions in CIUs under the alternative internal model approach
• inserted Article 495o - Transitional provisions on own funds requirements for positions in CIUs under the alternative standardised approach
• inserted Article 495p - Transitional provisions on own funds requirements for residual risk add-on under the alternative standardised approach
• inserted Article 495q - Transitional provisions on the calculation of the own funds requirements for default risk under the alternative standardised approach
• inserted Article 495r - Transitional provisions on the calculation of own funds requirements under the alternative standardised approach for instruments subject to EU ETS carbon trading risk
• inserted Article 495s - Transitional provisions on the phase-in of the own funds requirements under the alternative standardised approach and simplified standardised approach
• inserted Article 495t - Transitional provisions on the treatment of instruments in the ACTP portfolio
• inserted Article 495u - Transitional provisions on the derogation for small trading book business institutions
• inserted Article 495v - Transitional provisions on the application of a multiplier to own funds requirements for market risk

Part X › Title II

• amended Article 505 - Review of agricultural financing