meta_id 3091777

On 22 April 2026, the European Banking Authority (EBA) submitted a formal Opinion to the European Commission regarding proposed amendments to draft Regulatory Technical Standards (RTS) specifying operational risk requirements under the Capital Requirements Regulation (CRR). The Opinion was adopted by the EBA's Board of Supervisors in response to the Commission's intention to endorse the draft RTS with amendments, as communicated on 2 March 2026. The EBA's Opinion identifies two amendments that could affect the consistency, transparency and supervisory effectiveness of capital requirements for operational risk. The first amendment would permit institutions to combine the accounting approach (AA) and prudential boundary approach (PBA) for calculating the financial component of the business indicator. The EBA considers that requiring a single approach would preserve framework coherence, as combined use is not envisaged in the Basel standard and may increase complexity, create inconsistencies across risk frameworks, and facilitate regulatory arbitrage. The second amendment proposes limiting notification obligations to competent authorities to material changes in the scope of the PBA when used with the AA. The EBA contends this could weaken supervisory effectiveness by introducing institution-specific materiality judgments and complicating supervisory reviews. The EBA supports other proposed amendments that improve readability and legal certainty. Should the Commission proceed with the two contested amendments, the EBA's Opinion provides minor drafting suggestions in its annex. The RTS address operational risk requirements under Articles 314(6), 315(3), 316(3), 317(9), and 321(3) of Regulation (EU) 575/2013, following the EBA's submission of final draft RTS in June and August 2025.