On 24 April 2024, there was published in the Official Journal of the EU (OJ), Commission Implementing Regulation (EU) 2024/855 of 15 March 2024 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/451 as regards rules on the supervisory reporting of interest rate risk in the banking book.

Commission Implementing Regulation 2021/451 specifies the uniform reporting formats and templates, the instructions and methodology on how to use those templates, the frequency and dates of reporting, the definitions and the IT solutions for the reporting referred to in Article 430(1) to (4) of the Capital Requirements Regulation (CRR).

The CRR has been amended by the CRR II (Regulation 2019/876) and the Capital Requirements Directive (CRD) V introduced certain new prudential requirements into the CRD IV. Implementing Regulation (EU) 2024/855 updates Implementing Regulation 2021/451 in light of these changes.

Next steps

The Implementing Regulation enters into force on the twentieth day following its publication on the OJ (14 May 2024).

It shall apply from 1 September 2024.