Commission Implementing Regulation (EU) 2023/313 of 15 December 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2016/2070 as regards benchmark portfolios, reporting templates and reporting instructions for the reporting referred to in Article 78(2) of Directive 2013/36/EU of the European Parliament and of the Council (Text with EEA relevance)

Commission Implementing Regulation (EU) 2023/313 modifying Commission Implementing Regulation (EU) 2016/2070 was published on EUR-Lex, the Official Journal (OJ) of the EU. The Regulation implements revised technical standards regarding the benchmark portfolios, reporting templates, and reporting instructions to be used by financial institutions for the benchmarking of the internal approaches used for the calculation of own funds requirements with respect to credit and market risk as well as internal models used for IFRS9 (International Financial Reporting Standard 9). The updates reflect the addition of more complex positions to the portfolios and corresponding templates and instructions in view of the upcoming 2024 benchmarking exercise. Please see EventID #18775 for more detailed information on the adjustments. Accordingly, changes have been made to Annexes I, II, IV, V, and VI of Commission Implementing Regulation (EU) 2016/2070.