Prováděcí nařízení Komise (EU) 2026/519 ze dne 10. března 2026, kterým se mění prováděcí technické normy stanovené v prováděcím nařízení (EU) 2021/622, pokud jde o četnost podávání zpráv a informace, které mají být předávány

THE EUROPEAN COMMISSION,

Article 2 Article 2

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 CouncilOJ L 173, 12.6.2014, p. 190 , ELI: http://data.europa.eu/eli/dir/2014/59/oj. , and in particular Article 45j(2), third subparagraph, thereof,

OJ L 173, 12.6.2014, p. 190 , ELI: http://data.europa.eu/eli/dir/2014/59/oj.

(1) Directive (EU) 2024/1174 of the European Parliament and of the CouncilDirective (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). amended certain aspects of the minimum requirement for own funds and eligible liabilities (MREL) set out in Directive 2014/59/EU. Pursuant to those amendments, resolution authorities should not determine the MREL for liquidation entities, except where the setting of a MREL exceeding an amount sufficient to absorb losses is necessary to to protect financial stability or to address the risk of contagion to the financial system, including regarding the financing capacity of deposit guarantee schemes. Additionally, Directive (EU) 2024/1174 increased the number of situations allowing resolution authorities to determine the MREL on a consolidated basis. Commission Implementing Regulation (EU) 2021/622Commission Implementing Regulation (EU) 2021/622 of 15 April 2021 laying down implementing technical standards for the application of Directive 2014/59/EU of the European Parliament and of the Council with regard to uniform reporting templates, instructions and methodology for reporting on the minimum requirement for own funds and eligible liabilities (OJ L 131, 16.4.2021, p. 123 , ELI: http://data.europa.eu/eli/reg_impl/2021/622/oj). should be amended to reflect those changes to the MREL framework in the information to be transmitted to the European Banking Authority (EBA).

(2) Implementing Regulation (EU) 2021/622 currently requires resolution authorities to transmit to the EBA, on an annual basis, information related to the setting of MREL. Subsequently, the EBA combines that information with information on the composition of the own funds and eligible liabilities obtained pursuant to Commission Implementing Regulation (EU) 2021/763Commission Implementing Regulation (EU) 2021/763 of 23 April 2021 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council and Directive 2014/59/EU of the European Parliament and of the Council with regard to the supervisory reporting and public disclosure of the minimum requirement for own funds and eligible liabilities (OJ L 168, 12.5.2021, p. 1 , ELI: http://data.europa.eu/eli/reg_impl/2021/763/oj). to produce its report on MREL in accordance with Article 45l of Directive 2014/59/EU, which currently has a bi-annual frequency. The current yearly reporting of information on the setting of MREL means that MREL decisions adopted by resolution authorities after the relevant reference date are not transmited or assessed by the EBA, and are not reflected in its reports, until the following year, thus creating misalignments with the more updated information on the composition of the own funds and eligible liabilities.

(3) To improve the EBA’s ability to monitor and assess the MREL set by resolution authorities and institutions’ compliance with the MREL requirements, resolution authorities should be required to report to the EBA more frequently on MREL decisions. To ensure alignment with the reports on MREL prepared by the EBA, resolution authorities should report that information bi-annually.

(4) To facilitate the assessment by the EBA of how resolution authorities have exercised discretion when setting the MREL, in particular with regard to the option available under Article 45b(4), first subparagraph, of Directive 2014/59/EU, template M 20.00 – Reporting on MREL decisions (Annex I to Regulation (EU) 2021/622) and the corresponding instructions should be adjusted to require that information on the exercise of that option is included.

(5) The EBA has 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 CouncilRegulation (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). .

(6) The amendments to Regulation (EU) 2021/622 are addressed to resolution authorities and do not involve significant changes in substantive terms. The EBA has therefore, in accordance with Article 15(1), second subparagraph, of Regulation (EU) No 1093/2010, not conducted open public consultations nor analysed the potential related costs and benefits, considering that it would be disproportionate in relation to the scope and impact of the draft implementing technical standards concerned.

(7) Implementing Regulation (EU) 2021/622 should therefore be amended accordingly.

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

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

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).

Article 2Simplified reporting requirement for institutions subject to waivers;

Article 4 Article 4 Reporting periods and submission dates

Commission Implementing Regulation (EU) 2021/622 of 15 April 2021 laying down implementing technical standards for the application of Directive 2014/59/EU of the European Parliament and of the Council with regard to uniform reporting templates, instructions and methodology for reporting on the minimum requirement for own funds and eligible liabilities (OJ L 131, 16.4.2021, p. 123 , ELI: http://data.europa.eu/eli/reg_impl/2021/622/oj).

Resolution authorities shall transmit the information referred to in Articles 1 and 2 as follows:

(a) for the MREL applicable as of 30 June, by 16 September of that year;

(b) for the MREL applicable as of 31 December, by 18 March of the following year.

Commission Implementing Regulation (EU) 2021/763 of 23 April 2021 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council and Directive 2014/59/EU of the European Parliament and of the Council with regard to the supervisory reporting and public disclosure of the minimum requirement for own funds and eligible liabilities (OJ L 168, 12.5.2021, p. 1 , ELI: http://data.europa.eu/eli/reg_impl/2021/763/oj).

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).

HAS ADOPTED THIS REGULATION: