meta_id 3207249

On February 24, 2026, the European Commission adopted Commission Delegated Regulation (EU) 2026/440, amending Commission Delegated Regulation (EU) 2015/63 regarding the calculation of contributions to resolution financing arrangements. The regulation entered into force on June 3, 2026, with staggered implementation dates. The amendment introduces a simplified contribution methodology for certain investment firms with total consolidated assets below specified thresholds. These firms, which are no longer subject to capital and liquidity requirements under Directive (EU) 2019/2034 and Regulation (EU) 2019/2033, will calculate contributions based solely on size (basic annual contribution) rather than additional risk factors. Investment firms may request application of the full risk adjustment methodology if it results in lower contributions. The regulation deletes the risk indicator "Own funds and eligible liabilities held by the institution in excess of minimum requirement for own funds and eligible liabilities (MREL)" from the "Risk exposure" pillar, as MREL is now tailored to individual institutions and resolution strategies. The remaining three risk indicators in this pillar have been rescaled to maintain equal weighting. The regulation also removes the redundant denominator "Total interbank loans and deposits in the European Union" from the "Importance of an institution to the stability of the financial system or economy" pillar, replacing it with the numerator "Total amount of interbank loans and deposits in the Union." The amendment establishes a time limit for requests to restate or revise contribution information, expiring on January 31 of the year following the fourth contribution period after notification. A transitional deadline of January 31, 2031, applies to requests for contribution periods preceding 2026. The simplified investment firm methodology applies from January 1, 2027, allowing resolution authorities time to adapt systems. The MREL indicator deletion and interbank deposits amendment apply from January 1, 2026. REFERENCE: Commission Delegated Regulation (EU) 2026/440 of February 24, 2026, Official Journal of the European Union, L 2026/440, June 3, 2026. Available at: http://data.europa.eu/eli/reg_del/2026/440/oj