EBA guidance on enhanced operational risk reporting ahead of the end-June 2026 reference date
Tag: S-2025-12-17-eba-oprisk-reporting-guidance Type: report (press release + amended instructions / IT solutions) Author(s): European Banking Authority Date of source: 2025-12-17 (press release date) Date ingested: 2026-06-02 Authority weight: high — primary EU prudential supervisor; guidance on binding ITS reporting obligations. Raw file: S-2025-12-17-eba-oprisk-reporting-guidance.md. External URL: https://www.eba.europa.eu/publications-and-media/press-releases/eba-provides-guidance-banks-enhanced-reporting-requirements-operational-risk-ahead-new-june-2026
What it claims
The EBA published guidance for banks on managing enhanced operational risk reporting requirements, following the postponement of the first reference date under the amended Implementing Technical Standards (ITS). The European Commission adopted Regulation (EU) 2025/2475, which delays the application of the new operational risk reporting obligations to the end of June 2026 (rather than March 2026), giving institutions at least six months to adapt after the Regulation enters into force. Operationally: institutions should use the COREP OF module (release 4.2); templates C 16.02, C 16.03 and C 16.04 are not required for the March 2026 reference date and become first mandatory at the June 2026 reference date (voluntary reporting permitted from March 2026); template C 16.01 must still be reported using the updated technical tables in release 4.2, though “other operating expenses” information is not required for March 2026. The EBA published amended reporting and disclosure instructions (applying from the end-June 2026 reference date), revised the “Overview of the IT solutions” file, and updated its signposting and mapping tools.
Notable quotes
“Banks now have until the end of June 2026, rather than March 2026, to comply with the new reporting requirements, ensuring at least six months to adapt to the change after the Regulation enters into force.” — EBA press release, 17 December 2025
What’s speculative vs. asserted
- Asserted: the end-June 2026 reference date; Regulation (EU) 2025/2475; the COREP OF release 4.2 requirement; the template-by-template treatment (C 16.01–C 16.04); the publication of amended instructions and updated IT-solution / mapping tools.
- Speculative / forward-looking: none material — this is operational guidance on a fixed reporting obligation. Whether individual institutions achieve readiness by the reference date is firm-specific and not addressed.
Topics this feeds
Open questions raised
- How supervisors will treat first-submission data-quality issues at the end-June 2026 reference date.
- Whether the reporting change interacts with the broader EBA supervisory-reporting simplification agenda (see S-2026-04-10-eba-supervisory-reporting-simplification).
Ingestion note
Surfaced via WebFetch of the EBA press release. Although the press release is dated 17 December 2025, it was selected as the EBA item for this run because the end-June 2026 reference date is now imminent (run date 2 June 2026), making it the operationally current EBA reporting-readiness milestone. The EBA publications listing showed no governance-relevant item newer than the already-ingested 25 May 2026 EBA/ESMA suitability CP. Confirm template-level detail against the amended ITS instructions on the EBA website before relying on this page for client deliverables.