On 9 December 2025, there was published in the Official Journal of the EU (OJ), Commission Implementing Regulation (EU) 2025/2475 of 8 December 2025 amending the implementing technical standards laid down in Implementing Regulation (EU) 2024/3117 as regards operational risk supervisory reporting of institutions. The Implementing Regulation enters into force on the twentieth day following its publication in the OJ (29 December 2025).

Commission Delegated Regulation (EU) 2025/1496 postponed the date of application of the own funds requirements for market risk to 1 January 2027. As a result, it is necessary to maintain without changes the existing reporting on the market risk requirements that apply until 31 December 2026. Implementing Regulation (EU) 2025/2475 extends the transitional provisions of Implementing Regulation (EU) 2024/3117 and postpones by one year the repeal of the relevant provisions of Commission Implementing Regulation (EU) 2021/451.