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Article 165 of Delegated Regulation (EU) 2015/35 was amended and now states:

1. The capital requirement for interest rate risk referred to in Article 105(5), second subparagraph, point (a), of Directive 2009/138/EC shall be equal to the larger of the following:
(a) the sum of the capital requirements for each currency for the risk of an increase in the term structure of interest rates as set out in Article 166 of this Regulation;
(b) the sum of the capital requirements for each currency for the risk of a decrease in the term structure of interest rates as set out in Article 167 of this Regulation.

We are seeking clarification on how to report "Other Category" for S.37.02. Is our understanding of the below correct:
- x8 - Aggregated currencies due to application of threshold (from tax 2.5.0) for "Currencies"
- K - Other activities auxiliary to insurance and pension funding for "Sector"
- Ag…

In the ITS, in the general comments for S.37.02, you write:
'In case the country, sector or currency is not relevant the figures may be reported under an ‘Other’ category.'

But, according to Annotated templates, the hierarchies to be used are:
CU-1, NC-1, and GA-18. These only include the membe…

We would appreciate clarification on the rationale and intended use of the newly introduced “expected profit included in future fees for servicing and management of funds” for index-linked and unit-linked insurance business, hereafter referred to as EPIFF.

Commission Delegated Regulation (EU) 202…

Our question is related to validations EV74 and EV75 which have been recently modified (30th june 2026). If there is an asset with CIC code 87 or 88 and this asset doens't have an ISIN code, the field EC0231 should be blank or not?
Reading EV75 validation this field should be filled in in this spec…

In 2026/269 amending 2015/35 the following has been added on the definition of strategic investments:
"equity investments of a strategic nature shall mean equity investments to which the look-through approach does not apply"
What exactly does it mean that the look-through approach does not apply. …

In your published answer on the register of information, you clarified that in cases where no direct contract exists with the effective ICT third-party service provider, the financial entity should record the agreement with the reseller and complement it with any available information on the effecti…

Following the recent updates to the standard equity risk module, particularly paragraph 5 of article 169, please can you confirm the treatment of a long/short equity strategy where the short position does not qualify for risk mitigation.

Do we take the absolute value? e.g. 100 long + 100 Short…

Question 1:
May contractual performance consisting of granting of a licence for on-premise software, that is operated exclusively within the financial entity's infrastructure and without the ongoing provision of operational or other support activities by the supplier, be considered an ICT service w…