Art. 495m · Transitional provisions on the calculation frequency for the alternative internal model approach

Version in force 1 January 2027, Inserted +686 −0§

Amended by Regulation (EU) 2026/1221 32026R1221 on EUR-Lex (external, EUR-Lex)

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This provision is new, adding transitional rules that let institutions applying the market risk own funds requirement calculation under Article 325ba(1) compute certain average values over the preceding 12 weeks rather than over the preceding 60 business days, until 31 December 2029.

It also allows institutions subject to the disclosure requirements in Article 455(2), points (a) and (b), to disclose those same values over the preceding 12 weeks instead of the preceding 60 business days, until the same date.

Cited: Art. 495m, v2 (external, EUR-Lex)

v1 is the previous version, v2 this one.

Article 495m
Transitional provisions on the calculation frequency for the alternative internal model approach
1. Until 31 December 2029, institutions that apply Article 325ba(1) for the calculation of their own funds requirements for market risk may choose to calculate the average values referred to in Article 325ba(1), point (b), over the preceding 12 weeks, instead of over the preceding 60 business days.
2. Until 31 December 2029, institutions that must comply with the disclosure requirements laid down in Article 455(2), points (a) and (b), may choose to disclose the values referred to in that Article for the preceding 12 weeks, instead of over the preceding 60 business days.