Commission Delegated Regulation (EU) 2026/807 of 10 March 2026 amending the regulatory tec…
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art_1
#art_1
Article 1
Delegated Regulation (EU) 2023/206 is amended as follows:
| (1) | the title is replaced by the following:‘Commission Delegated Regulation (EU) 2023/206 of 5 October 2022 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards specifying the types of factors to be considered for the assessment of the appropriateness of risk weights for exposures secured by immovable property and the conditions to be taken into account for the assessment of the appropriateness of the loss given default input floor values for retail exposures secured by immovable property’; |
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| (2) | Article 1 is amended as follows:(a)in paragraph 1, the first subparagraph is amended as follows:(i)the introductory wording is replaced by the following:‘When assessing the appropriateness of the risk weights referred to in Article 124(9), first subparagraph, of Regulation (EU) No 575/2013, the authorities designated in accordance with Article 124(8) of that Regulation shall determine all of the following:’;(ii)point (a) is replaced by the following:‘(a)the loss experience as the ratio of the following:(i)in the case of exposures secured by residential property or by mortgages on residential property as referred to in Article 124(9), first subparagraph, of Regulation (EU) No 575/2013, the losses reported in accordance with Article 430a(1), point (a), of that Regulation and the exposure value reported in accordance with Article 430a(1), point (c), of that Regulation;(ii)in the case of exposures secured by commercial immovable property or by mortgages on commercial immovable property as referred to in Article 124(9), first subparagraph, of Regulation (EU) No 575/2013, the losses reported in accordance with Article 430a(1), point (d), of that Regulation and the exposure value reported in accordance with Article 430a(1), point (f), of that Regulation;’;(b)paragraph 2 is replaced by the following:‘2. The authorities designated in accordance with Article 124(8) of Regulation (EU) No 575/2013 shall determine the loss expectation referred to in paragraph 1, point (b), in either of the following ways:(a)by adjusting the loss experience referred to in paragraph 1, point (a), upwards or downwards;(b)by keeping the loss experience unchanged.When determining the loss expectation referred to in paragraph 1, point (b), the authorities shall reflect the forward-looking immovable property market developments referred to in Article 124(9), first subparagraph, point (b), of Regulation (EU) No 575/2013 during a forward-looking horizon of at least one year and, if so determined by that authority, up to three years.’;(c)paragraph 4 is replaced by the following:‘4. Where there is a lot of uncertainty as to the factors referred to in paragraph 3, point (e), the authorities designated in accordance with Article 124(8) of Regulation (EU) No 575/2013 shall consider a margin of prudence when determining the loss expectation in accordance with paragraph 2 of this Article.’;(d)in paragraph 5, the introductory wording is replaced by the following:‘5. For the purposes of paragraph 1, the authorities designated in accordance with Article 124(8) of Regulation (EU) No 575/2013 shall have regard to other macroprudential measures in force that already address the identified systemic risks affecting the appropriateness of the risk weights referred to in Article 124(9), first subparagraph, of that Regulation, including the following measures in national law designed to enhance the resilience of the financial system:’; |
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| (a) | in paragraph 1, the first subparagraph is amended as follows:(i)the introductory wording is replaced by the following:‘When assessing the appropriateness of the risk weights referred to in Article 124(9), first subparagraph, of Regulation (EU) No 575/2013, the authorities designated in accordance with Article 124(8) of that Regulation shall determine all of the following:’;(ii)point (a) is replaced by the following:‘(a)the loss experience as the ratio of the following:(i)in the case of exposures secured by residential property or by mortgages on residential property as referred to in Article 124(9), first subparagraph, of Regulation (EU) No 575/2013, the losses reported in accordance with Article 430a(1), point (a), of that Regulation and the exposure value reported in accordance with Article 430a(1), point (c), of that Regulation;(ii)in the case of exposures secured by commercial immovable property or by mortgages on commercial immovable property as referred to in Article 124(9), first subparagraph, of Regulation (EU) No 575/2013, the losses reported in accordance with Article 430a(1), point (d), of that Regulation and the exposure value reported in accordance with Article 430a(1), point (f), of that Regulation;’; |
| (i) | the introductory wording is replaced by the following:‘When assessing the appropriateness of the risk weights referred to in Article 124(9), first subparagraph, of Regulation (EU) No 575/2013, the authorities designated in accordance with Article 124(8) of that Regulation shall determine all of the following:’; |
| (ii) | point (a) is replaced by the following:‘(a)the loss experience as the ratio of the following:(i)in the case of exposures secured by residential property or by mortgages on residential property as referred to in Article 124(9), first subparagraph, of Regulation (EU) No 575/2013, the losses reported in accordance with Article 430a(1), point (a), of that Regulation and the exposure value reported in accordance with Article 430a(1), point (c), of that Regulation;(ii)in the case of exposures secured by commercial immovable property or by mortgages on commercial immovable property as referred to in Article 124(9), first subparagraph, of Regulation (EU) No 575/2013, the losses reported in accordance with Article 430a(1), point (d), of that Regulation and the exposure value reported in accordance with Article 430a(1), point (f), of that Regulation;’; |
| ‘(a) | the loss experience as the ratio of the following:(i)in the case of exposures secured by residential property or by mortgages on residential property as referred to in Article 124(9), first subparagraph, of Regulation (EU) No 575/2013, the losses reported in accordance with Article 430a(1), point (a), of that Regulation and the exposure value reported in accordance with Article 430a(1), point (c), of that Regulation;(ii)in the case of exposures secured by commercial immovable property or by mortgages on commercial immovable property as referred to in Article 124(9), first subparagraph, of Regulation (EU) No 575/2013, the losses reported in accordance with Article 430a(1), point (d), of that Regulation and the exposure value reported in accordance with Article 430a(1), point (f), of that Regulation;’; |
| (i) | in the case of exposures secured by residential property or by mortgages on residential property as referred to in Article 124(9), first subparagraph, of Regulation (EU) No 575/2013, the losses reported in accordance with Article 430a(1), point (a), of that Regulation and the exposure value reported in accordance with Article 430a(1), point (c), of that Regulation; |
| (ii) | in the case of exposures secured by commercial immovable property or by mortgages on commercial immovable property as referred to in Article 124(9), first subparagraph, of Regulation (EU) No 575/2013, the losses reported in accordance with Article 430a(1), point (d), of that Regulation and the exposure value reported in accordance with Article 430a(1), point (f), of that Regulation;’; |
| (b) | paragraph 2 is replaced by the following:‘2. The authorities designated in accordance with Article 124(8) of Regulation (EU) No 575/2013 shall determine the loss expectation referred to in paragraph 1, point (b), in either of the following ways:(a)by adjusting the loss experience referred to in paragraph 1, point (a), upwards or downwards;(b)by keeping the loss experience unchanged.When determining the loss expectation referred to in paragraph 1, point (b), the authorities shall reflect the forward-looking immovable property market developments referred to in Article 124(9), first subparagraph, point (b), of Regulation (EU) No 575/2013 during a forward-looking horizon of at least one year and, if so determined by that authority, up to three years.’; |
| (a) | by adjusting the loss experience referred to in paragraph 1, point (a), upwards or downwards; |
| (b) | by keeping the loss experience unchanged. |
| (c) | paragraph 4 is replaced by the following:‘4. Where there is a lot of uncertainty as to the factors referred to in paragraph 3, point (e), the authorities designated in accordance with Article 124(8) of Regulation (EU) No 575/2013 shall consider a margin of prudence when determining the loss expectation in accordance with paragraph 2 of this Article.’; |
| (d) | in paragraph 5, the introductory wording is replaced by the following:‘5. For the purposes of paragraph 1, the authorities designated in accordance with Article 124(8) of Regulation (EU) No 575/2013 shall have regard to other macroprudential measures in force that already address the identified systemic risks affecting the appropriateness of the risk weights referred to in Article 124(9), first subparagraph, of that Regulation, including the following measures in national law designed to enhance the resilience of the financial system:’; |
| (3) | Article 2 is amended as follows:(a)the title is replaced by the following:‘Conditions to be taken into account for the assessment of the appropriateness of the LGD input floor values for retail exposures secured by immovable property’;(b)in paragraph 1, the introductory wording is replaced by the following:‘1. When assessing the appropriateness of the LGD input floor values in accordance with Article 164(6) of Regulation (EU) No 575/2013, the authorities designated in accordance with paragraph 5 of that Article shall, when performing the systemic risk assessment on the basis of macroeconomic imbalances affecting LGD estimates beyond the economic cycle, have regard to all of the following conditions:’;(c)in paragraph 2, point (b), the introductory wording is replaced by the following:‘(b)other macroprudential measures in force that already address the identified systemic risks affecting the adequacy of the LGD input floor values, including the following measures in national law designed to enhance the resilience of the financial system:’; |
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| (a) | the title is replaced by the following:‘Conditions to be taken into account for the assessment of the appropriateness of the LGD input floor values for retail exposures secured by immovable property’; |
| (b) | in paragraph 1, the introductory wording is replaced by the following:‘1. When assessing the appropriateness of the LGD input floor values in accordance with Article 164(6) of Regulation (EU) No 575/2013, the authorities designated in accordance with paragraph 5 of that Article shall, when performing the systemic risk assessment on the basis of macroeconomic imbalances affecting LGD estimates beyond the economic cycle, have regard to all of the following conditions:’; |
| (c) | in paragraph 2, point (b), the introductory wording is replaced by the following:‘(b)other macroprudential measures in force that already address the identified systemic risks affecting the adequacy of the LGD input floor values, including the following measures in national law designed to enhance the resilience of the financial system:’; |
| ‘(b) | other macroprudential measures in force that already address the identified systemic risks affecting the adequacy of the LGD input floor values, including the following measures in national law designed to enhance the resilience of the financial system:’; |
| (4) | Article 3 is replaced by the following:‘Article 3Assessments for property segments or specific parts of the territory of a Member StateAn authority designated in accordance with Article 124(8) or Article 164(5) of Regulation (EU) No 575/2013 may consider the factors set out in Article 1 of this Regulation, or take into account the conditions set out in Article 2 of this Regulation, for one or more property segments or one or more parts of the territory of a Member State.’; |
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| (5) | Article 4 is replaced by the following:‘Article 4Use of other sources of dataAuthorities designated in accordance with Article 124(8) or Article 164(5) of Regulation (EU) No 575/2013 that determine the loss experience in accordance with Article 1(1), point (a), of this Regulation, or that assess the appropriateness of the LGD input floor values in accordance with Article 2 of this Regulation for a property segment or a part of the territory of a Member State, may use other sources of data, including national ad hoc reporting and credit registers relating to that segment or that part of the territory, provided that the data collected in accordance with Article 430(1), point (a), and Article 430a, of Regulation (EU) No 575/2013 are not sufficiently granular.’. |
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art_2
#art_2
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Provenance and validity dates, identifier, hash
| as of | 2026-03-10 → this version applied |
| valid | 2026-03-10 → open publisher-asserted |
| type | REG_DEL Commission Delegated Regulation (EU) 2026/807 of 10 March 2026 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2023/206 as regards the updating of references and the alignment of terminology following amendments to Regulation (EU) No 575/2013 |
| language | en |
| published | 2026-03-10 |
| lex_id | eu-eurlex:32026r0807:2026-03-10 |
| record sha256 | 4366e85959b2cbd2e97f8d391b280a48a31dc1d3ba2e961b5b1d43203637573f |
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