On 3 June 2026, there was published in the Official Journal of the EU (OJ), Commission Delegated Regulation (EU) 2026/440 of 24 February 2026 amending Delegated Regulation (EU) 2015/63 as regards the calculation of the contributions of certain institutions, the deletion of a risk indicator and procedural modifications.
Delegated Regulation makes certain amendments to Delegated Regulation (EU) 2015/63 including:
- Revisions to the definition of investment firm and competent authority to reflect amendments made to related legislative acts including the Bank Recovery and Resolution Directive and the Investment Firms Regulation and the Investment Firms Directive.
- Modifications to the methodology for the calculation of contribution of certain investment firms. This includes a new Article 11a of Delegated Regulation (EU) 2015/63 relating to the annual contributions of certain investment firms specifically those that fall outside the scope of the Capital Requirements Regulation to be subject to basic annual contribution calculations.
- The deletion of the risk indicator in Article 6(1) of Delegated Regulation (EU) 2015/63 concerning own funds and eligible liabilities held by the institution in excess of the minimum requirement for own funds and eligible liabilities (MREL). Contributions will still be risk adjusted on the basis of the risk exposure pillar provided for in Article 6 of Delegated Regulation (EU) 2015/63.
- Certain procedural issues including time limits for restatements and revisions of information submitted to resolution authorities.
The Delegated Regulation enters into force on the third day following its publication in the OJ (6 June 2026). It generally applies from 1 January 2026 except that the new Article 11a of Delegated Regulation (EU) 2015/63 and amendments to the definitions of investment firm and competent authority will apply from 1 January 2027. Amendments to Article 20 on requests for restatements or revisions relating to contribution periods before the 2026 contribution period will apply from 6 June 2026.