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Commission Implementing Regulation (EU) 2026/1094 of 21 May 2026 laying down rules for the application of Directive 2009/138/EC of the European Parliament and of the Council as regards technical information for the calculation of technical provisions and basic own funds for reporting with reference dates from 31 March 2026 until 29 June 2026

Type Implementing Regulation
Publication 2026-05-22
State In force
Text As published
Department European Commission, FISMA
Source EUR-Lex
articles 2

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Reform history JSON API
Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 0 9 30 92 204 465 1 186
2 1 9 30 92 204 465 961
3 2 12 32 88 201 462 787
4 4 14 35 90 199 461 653
5 5 15 39 93 199 460 549
6 6 17 41 97 198 459 468
7 7 18 43 99 197 459 459
8 9 18 42 97 197 458 458
9 10 18 42 96 196 457 457
10 11 19 42 95 195 457 457
11 12 20 42 95 195 457 457
12 13 21 42 95 195 457 457
13 14 21 42 96 195 457 457
14 15 22 42 96 196 457 457
15 15 22 43 96 196 458 458
16 16 23 43 97 197 458 458
17 17 23 44 97 197 459 459
18 18 24 44 98 198 459 459
19 20 25 45 99 199 460 460
20 21 26 46 100 200 461 461
21 22 26 47 100 200 462 462
22 23 27 47 101 201 462 462
23 24 28 48 102 202 463 463
24 24 28 48 102 202 463 463
25 25 29 49 102 202 464 464
26 26 29 49 103 203 464 464
27 27 29 49 103 203 464 464
28 28 29 50 103 203 465 465
29 28 30 50 104 204 465 465
30 29 30 50 104 204 465 465

2.17.   Renminbi-yuan

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 27 40 61 122 234 496 1 190
2 28 41 62 123 235 497 964
3 30 44 64 120 233 494 789
4 31 46 67 123 232 493 655
5 33 48 72 126 232 493 551
6 33 50 75 130 231 493 493
7 34 51 76 132 231 492 492
8 33 51 75 130 230 491 491
9 33 52 75 129 229 490 490
10 33 52 75 128 228 490 490
11 33 53 74 128 228 489 489
12 33 53 74 128 228 489 489
13 33 53 74 127 227 489 489
14 33 53 73 127 227 488 488
15 33 53 73 127 227 488 488
16 33 53 73 127 227 488 488
17 33 53 74 127 227 489 489
18 33 54 74 128 227 489 489
19 33 54 74 128 228 489 489
20 33 54 74 128 228 489 489
21 34 54 74 128 228 489 489
22 34 54 74 128 228 490 490
23 34 54 74 128 228 489 489
24 33 54 74 128 228 489 489
25 33 54 74 128 228 489 489
26 33 54 74 127 227 489 489
27 33 53 74 127 227 489 489
28 32 53 73 127 227 488 488
29 32 53 73 127 227 488 488
30 32 52 73 126 226 488 488

2.18.   US dollar

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 7 24 46 94 226 487 1 237
2 7 24 46 94 226 487 1 001
3 9 28 49 92 224 485 819
4 12 32 53 91 224 485 680
5 16 38 58 94 224 486 572
6 18 41 62 92 225 486 487
7 19 44 62 88 225 486 486
8 18 43 62 88 225 486 486
9 19 45 64 91 225 486 486
10 21 48 66 94 225 486 486
11 23 50 67 96 225 486 486
12 25 52 69 97 225 486 486
13 26 54 69 97 225 486 486
14 26 55 70 97 225 486 486
15 26 55 70 97 225 486 486
16 27 55 70 97 224 486 486
17 27 55 70 97 225 486 486
18 27 55 70 97 225 486 486
19 27 55 70 97 225 486 486
20 27 55 70 97 225 486 486
21 27 55 70 97 225 486 486
22 27 55 70 97 225 486 486
23 27 55 70 97 225 486 486
24 27 55 70 97 225 486 486
25 27 55 70 97 224 486 486
26 27 55 70 97 224 485 485
27 28 55 70 97 224 485 485
28 28 55 70 97 223 485 485
29 29 55 70 97 223 484 484
30 30 55 70 97 222 484 484

2.19.   Yen

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 0 4 11 73 185 446 1 189
2 1 5 11 72 184 446 966
3 2 5 12 68 180 442 793
4 4 6 14 70 179 440 658
5 5 7 18 72 178 440 554
6 6 7 21 76 178 439 473
7 7 8 23 79 178 439 439
8 9 9 23 78 177 439 439
9 10 10 23 78 177 439 439
10 11 11 24 78 178 439 439
11 12 11 24 78 178 439 439
12 13 12 24 78 178 439 439
13 14 13 25 78 178 440 440
14 15 13 25 79 178 440 440
15 16 14 25 79 179 440 440
16 17 14 26 79 179 441 441
17 18 16 26 80 180 441 441
18 19 17 27 80 180 442 442
19 20 17 27 81 181 442 442
20 21 18 28 81 181 443 443
21 22 19 29 82 182 443 443
22 23 19 30 82 182 444 444
23 24 20 31 82 182 444 444
24 25 20 32 83 182 444 444
25 26 22 33 83 183 444 444
26 26 23 33 83 182 444 444
27 27 23 34 82 182 444 444
28 28 24 35 82 182 444 444
29 29 24 36 82 182 444 444
30 30 25 38 82 182 444 444

3. Other exposures

3.1.   Euro

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 1 13 20 39 149 296 3 116
2 1 13 20 39 149 339 2 344
3 1 14 22 44 145 354 1 781
4 1 15 25 48 143 355 1 382
5 3 17 28 50 143 347 1 097
6 4 20 30 53 143 334 890
7 6 22 32 55 143 319 737
8 6 23 34 58 143 302 619
9 7 24 35 60 143 286 527
10 7 25 37 62 143 269 453
11 7 26 37 63 143 252 394
12 8 26 38 63 143 237 344
13 8 26 38 63 143 234 303
14 8 26 38 63 143 234 268
15 8 26 39 63 143 234 239
16 8 26 41 63 143 234 234
17 8 26 44 63 143 234 234
18 8 26 46 63 143 234 234
19 8 26 48 63 143 234 234
20 8 26 51 63 143 234 234
21 8 26 53 63 143 234 234
22 9 26 55 63 143 234 234
23 9 26 58 63 143 234 234
24 9 26 60 63 143 234 234
25 10 26 63 63 143 234 234
26 10 26 65 63 143 234 234
27 10 26 67 64 143 234 234
28 11 26 70 66 143 234 234
29 11 26 72 68 143 234 234
30 12 27 75 70 143 234 234

3.2.   Czech koruna

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 15 27 34 53 164 302 3 179
2 16 28 35 54 164 346 2 397
3 16 29 37 59 160 362 1 823
4 16 29 39 62 157 363 1 414
5 16 30 41 64 157 355 1 123
6 17 32 43 66 156 342 912
7 18 34 44 67 155 326 754
8 17 34 45 69 155 309 633
9 17 35 46 71 154 292 539
10 17 35 47 72 153 275 464
11 17 35 47 72 153 258 403
12 17 35 47 72 152 243 352
13 16 34 46 71 152 242 310
14 16 34 46 71 151 242 274
15 15 34 45 71 151 241 244
16 15 33 45 70 151 241 241
17 15 33 45 70 151 241 241
18 15 33 47 70 151 241 241
19 15 33 50 70 151 241 241
20 15 34 52 71 151 241 241
21 16 34 54 71 151 242 242
22 16 34 56 71 151 242 242
23 16 34 59 71 151 242 242
24 16 34 61 71 151 242 242
25 16 34 64 71 151 242 242
26 16 34 66 71 151 241 241
27 15 34 69 71 151 241 241
28 15 34 71 71 151 241 241
29 15 33 74 70 151 241 241
30 15 33 76 71 151 241 241

3.3.   Danish krone

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 1 13 19 39 149 296 3 115
2 1 13 19 39 149 338 2 344
3 1 14 22 44 145 354 1 781
4 1 15 25 48 143 355 1 381
5 2 17 28 50 143 347 1 097
6 4 19 30 53 143 334 890
7 6 22 32 55 143 319 736
8 6 23 33 57 143 302 619
9 6 24 35 60 143 285 527
10 7 25 37 62 143 269 453
11 7 25 37 63 143 252 393
12 7 26 38 63 143 237 344
13 7 26 38 63 143 233 303
14 7 26 38 63 143 233 268
15 7 26 39 63 143 233 239
16 7 26 41 63 143 233 233
17 7 26 44 63 143 233 233
18 7 26 46 63 143 233 233
19 8 26 48 63 143 233 233
20 8 26 51 63 143 233 233
21 8 26 53 63 143 233 233
22 9 26 55 63 143 233 233
23 9 26 58 63 143 233 233
24 9 26 60 63 143 233 233
25 10 26 63 63 143 233 233
26 10 26 65 63 143 233 233
27 10 26 67 64 143 233 233
28 11 26 70 66 143 233 233
29 11 26 72 68 143 233 233
30 12 27 75 70 143 233 233

3.4.   Forint

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 73 85 92 111 221 314 3 316
2 70 82 89 109 219 359 2 502
3 72 85 93 115 217 377 1 904
4 71 85 94 118 213 378 1 479
5 70 85 96 118 211 370 1 175
6 70 86 97 120 210 357 953
7 70 87 97 120 208 340 788
8 70 87 98 122 207 322 661
9 70 87 98 123 206 304 562
10 67 85 97 122 204 294 483
11 66 84 96 121 202 292 419
12 65 83 95 120 201 291 366
13 64 83 94 120 200 290 322
14 64 82 94 119 200 290 290
15 64 82 94 119 200 290 290
16 64 82 94 119 199 289 289
17 63 82 93 119 199 289 289
18 63 81 93 118 198 289 289
19 62 80 92 118 198 288 288
20 62 80 92 117 197 288 288
21 61 79 91 116 197 287 287
22 60 79 90 116 196 286 286
23 59 78 89 115 195 285 285
24 58 77 88 114 194 284 284
25 57 76 87 113 193 283 283
26 56 75 86 112 192 282 282
27 55 74 85 111 191 281 281
28 54 72 84 110 190 280 280
29 53 71 83 108 189 279 279
30 52 70 82 107 188 278 278

3.5.   Krona

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 5 17 23 43 153 296 3 106
2 6 18 25 44 155 338 2 339
3 7 20 28 50 151 354 1 778
4 8 21 31 55 150 355 1 380
5 9 24 35 57 150 347 1 096
6 11 26 37 60 150 334 890
7 12 28 39 62 150 319 736
8 12 29 40 64 149 302 618
9 12 30 41 66 149 285 526
10 12 30 42 67 149 269 453
11 13 31 43 68 149 252 393
12 13 31 43 68 149 239 344
13 13 31 43 68 149 239 303
14 13 32 43 69 149 239 268
15 13 32 44 69 149 239 239
16 14 32 44 69 149 239 239
17 14 32 44 69 150 240 240
18 14 32 46 69 150 240 240
19 14 33 48 70 150 240 240
20 15 33 51 70 151 241 241
21 15 34 53 71 151 241 241
22 16 34 55 71 151 242 242
23 16 34 58 71 151 242 242
24 16 34 60 71 152 242 242
25 16 34 63 71 152 242 242
26 16 34 65 71 151 242 242
27 16 34 67 71 151 242 242
28 16 34 70 71 151 242 242
29 16 34 72 71 151 241 241
30 15 34 75 71 151 241 241

3.6.   Pound sterling

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 0 10 21 43 169 304 3 198
2 0 10 21 43 169 347 2 406
3 1 11 23 48 164 362 1 827
4 1 13 26 53 161 363 1 416
5 2 16 29 57 160 355 1 124
6 2 19 33 59 159 342 912
7 4 22 37 60 158 326 754
8 7 25 38 60 157 309 634
9 10 32 43 59 156 292 540
10 12 34 43 59 156 275 464
11 11 34 43 59 155 258 403
12 10 33 43 59 154 245 353
13 9 32 44 60 154 244 311
14 9 32 44 60 153 243 275
15 9 32 45 60 152 243 245
16 9 32 45 60 151 242 242
17 9 32 45 60 151 241 241
18 10 32 47 60 150 241 241
19 10 32 50 60 150 241 241
20 10 33 52 60 151 241 241
21 10 33 55 60 151 241 241
22 10 33 56 60 150 241 241
23 10 33 59 60 150 240 240
24 10 33 62 61 149 239 239
25 10 33 64 62 149 239 239
26 10 33 66 64 148 238 238
27 11 33 69 66 148 238 238
28 12 33 71 68 147 237 237
29 12 33 74 70 146 237 237
30 13 33 76 72 146 236 236

3.7.   Romanian leu

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 76 88 95 115 225 317 3 302
2 76 88 95 114 224 358 2 492
3 76 88 96 119 220 375 1 897
4 75 88 98 121 217 377 1 474
5 74 89 100 122 215 369 1 171
6 74 90 101 124 214 356 950
7 74 91 101 124 212 340 786
8 73 90 100 124 210 322 660
9 72 89 100 125 208 304 561
10 71 89 101 126 207 298 482
11 70 88 100 125 206 296 418
12 69 87 99 124 205 295 365
13 68 86 98 123 203 294 321
14 66 84 96 122 202 292 292
15 65 83 95 120 201 291 291
16 64 82 94 119 200 290 290
17 63 81 93 118 199 289 289
18 62 80 92 117 198 288 288
19 61 79 91 116 197 287 287
20 60 78 90 116 196 286 286
21 59 78 89 115 195 285 285
22 58 76 88 114 194 284 284
23 57 75 87 112 193 283 283
24 56 74 86 111 192 282 282
25 55 73 85 110 190 281 281
26 54 72 84 109 189 280 280
27 53 71 83 108 188 278 278
28 51 70 81 107 187 277 277
29 50 69 80 106 186 276 276
30 49 67 79 104 185 275 275

3.8.   Zloty

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 49 61 68 87 198 302 3 176
2 49 61 68 88 198 347 2 405
3 49 62 70 92 194 365 1 835
4 49 63 73 96 191 367 1 427
5 49 64 75 97 190 359 1 135
6 50 65 76 99 189 347 923
7 50 67 77 100 188 331 764
8 50 67 77 101 187 315 643
9 49 67 78 103 186 297 547
10 49 67 78 104 185 280 471
11 48 66 78 104 184 274 409
12 48 66 78 103 184 274 358
13 47 65 77 102 183 273 315
14 47 65 77 102 182 273 279
15 46 64 76 101 182 272 272
16 45 63 75 101 181 271 271
17 45 63 75 100 180 271 271
18 44 63 74 100 180 270 270
19 44 62 74 99 180 270 270
20 44 62 74 99 179 270 270
21 43 62 73 99 179 269 269
22 43 61 73 98 178 269 269
23 42 60 72 97 178 268 268
24 42 60 72 97 177 267 267
25 41 59 71 96 176 267 267
26 40 58 70 95 176 266 266
27 39 58 70 95 175 265 265
28 39 57 72 94 174 265 265
29 38 56 75 93 174 264 264
30 37 55 77 92 173 263 263

3.9.   Króna

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 86 98 105 125 235 327 3 378
2 86 98 104 124 234 364 2 540
3 84 97 105 127 228 380 1 928
4 83 96 106 129 225 381 1 493
5 83 97 108 131 223 372 1 183
6 83 99 110 133 223 358 958
7 84 101 111 134 222 341 791
8 84 101 112 136 222 322 663
9 85 102 113 138 221 312 564
10 85 103 114 140 221 311 484
11 85 103 115 140 220 311 419
12 84 102 114 139 220 310 366
13 83 101 113 138 219 309 322
14 82 100 112 137 217 308 308
15 81 99 111 136 216 306 306
16 79 98 110 135 215 305 305
17 78 97 108 134 214 304 304
18 77 96 107 133 213 303 303
19 76 95 106 132 212 302 302
20 75 93 105 131 211 301 301
21 74 92 104 129 210 300 300
22 73 91 103 128 208 299 299
23 71 90 101 127 207 297 297
24 70 88 100 125 206 296 296
25 68 87 98 124 204 294 294
26 67 85 97 122 203 293 293
27 65 84 95 121 201 291 291
28 64 82 94 119 200 290 290
29 63 81 93 118 198 288 288
30 61 79 91 116 197 287 287

3.10.   Norwegian krone

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 26 38 44 64 174 306 3 231
2 27 39 45 65 175 349 2 428
3 26 39 47 69 170 365 1 842
4 25 39 49 72 167 365 1 427
5 26 40 51 74 166 357 1 131
6 26 42 53 76 166 343 917
7 27 44 54 77 165 327 758
8 27 44 54 78 164 310 636
9 27 44 55 80 163 292 541
10 26 44 56 82 163 275 465
11 26 44 56 82 162 258 403
12 26 44 56 81 162 252 352
13 25 44 55 81 161 251 310
14 25 43 55 80 160 251 274
15 24 43 54 80 160 250 250
16 24 42 54 79 159 250 250
17 23 42 54 79 159 249 249
18 23 42 53 79 159 249 249
19 23 41 53 78 159 249 249
20 23 42 53 79 159 249 249
21 23 42 54 79 159 249 249
22 23 42 56 79 159 249 249
23 23 41 59 78 159 249 249
24 23 41 61 78 159 249 249
25 23 41 64 78 158 249 249
26 22 41 66 78 158 248 248
27 22 40 69 77 158 248 248
28 22 40 71 77 157 248 248
29 21 40 73 77 157 247 247
30 21 39 76 76 157 247 247

3.11.   Swiss franc

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 0 0 4 19 129 285 2 990
2 0 1 6 20 130 326 2 248
3 1 1 8 26 127 341 1 708
4 1 3 11 30 125 342 1 325
5 1 4 13 32 125 334 1 053
6 2 4 16 35 125 322 855
7 2 5 18 37 125 307 707
8 2 7 21 39 125 291 594
9 3 7 23 42 125 275 506
10 4 8 26 44 125 259 436
11 4 9 28 45 126 243 378
12 4 10 30 44 125 228 331
13 5 11 33 45 126 216 292
14 5 12 36 45 125 216 258
15 6 12 37 44 124 215 230
16 6 14 40 43 124 214 214
17 6 14 43 45 124 214 214
18 6 15 44 46 124 214 214
19 8 16 47 49 124 215 215
20 8 17 49 50 125 215 215
21 8 18 51 52 125 216 216
22 8 19 54 54 125 216 216
23 9 19 56 55 125 216 216
24 9 21 59 57 125 215 215
25 9 21 61 59 125 215 215
26 10 23 62 60 127 215 215
27 10 23 65 62 128 215 215
28 11 25 67 64 130 215 215
29 11 25 70 66 130 215 215
30 11 26 72 68 131 215 215

3.12.   Australian dollar

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 37 49 56 75 186 306 3 226
2 38 50 56 76 186 349 2 427
3 37 50 58 80 182 365 1 843
4 37 51 61 84 179 366 1 429
5 38 52 63 86 178 358 1 134
6 39 54 65 88 178 345 920
7 40 56 66 89 177 329 761
8 39 56 67 91 177 312 639
9 39 57 68 93 176 294 544
10 39 57 69 94 175 277 468
11 39 57 69 94 175 265 406
12 38 57 69 94 174 264 355
13 38 56 68 93 174 264 313
14 37 56 68 93 173 263 277
15 37 55 67 92 173 263 263
16 36 55 66 92 172 262 262
17 36 54 66 91 172 262 262
18 36 54 66 91 171 262 262
19 35 54 65 91 171 261 261
20 35 53 65 90 171 261 261
21 35 53 65 90 171 261 261
22 34 53 64 90 170 260 260
23 34 52 64 89 170 260 260
24 33 51 63 88 169 259 259
25 32 51 64 88 168 258 258
26 32 50 66 87 167 258 258
27 31 49 69 86 167 257 257
28 30 48 71 85 166 256 256
29 29 48 74 85 165 255 255
30 29 47 77 84 164 255 255

3.13.   Canadian dollar

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 14 26 32 52 162 296 3 113
2 15 27 33 53 163 339 2 345
3 15 28 36 58 159 355 1 783
4 16 29 39 62 157 356 1 383
5 17 31 42 64 157 348 1 099
6 18 33 44 67 157 335 892
7 20 36 46 69 157 320 738
8 20 37 47 71 157 303 621
9 20 38 49 74 157 287 528
10 21 39 51 76 157 270 455
11 21 39 51 77 157 253 395
12 22 40 52 77 157 248 345
13 22 40 52 77 157 248 304
14 22 40 52 77 157 248 269
15 22 40 52 77 157 248 248
16 21 40 52 77 157 247 247
17 22 40 52 77 157 247 247
18 22 40 52 77 157 247 247
19 21 40 52 77 157 247 247
20 22 40 52 77 157 248 248
21 21 40 54 77 157 247 247
22 21 39 56 76 157 247 247
23 21 39 59 76 156 247 247
24 20 39 60 76 156 246 246
25 20 38 63 75 156 246 246
26 19 38 65 75 155 245 245
27 19 37 68 74 155 245 245
28 19 37 70 74 154 245 245
29 18 36 72 73 154 244 244
30 18 36 75 73 153 244 244

3.14.   Colombian peso

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 81 93 100 119 230 346 3 686
2 87 99 106 126 236 395 2 781
3 90 103 111 133 234 413 2 113
4 91 105 115 138 233 414 1 637
5 95 109 120 142 235 404 1 296
6 97 113 124 147 237 389 1 049
7 100 116 127 150 238 371 865
8 102 119 129 153 239 351 725
9 103 121 132 157 240 331 616
10 104 122 134 159 240 331 529
11 104 122 134 160 240 330 458
12 104 122 134 159 239 330 400
13 103 121 133 158 238 329 351
14 101 119 131 156 237 327 327
15 100 118 130 155 235 326 326
16 98 117 128 154 234 324 324
17 97 115 127 152 233 323 323
18 95 114 126 151 231 321 321
19 94 112 124 149 230 320 320
20 93 111 123 148 228 318 318
21 91 109 121 146 227 317 317
22 89 107 119 144 225 315 315
23 87 106 117 143 223 313 313
24 86 104 116 141 221 311 311
25 84 102 114 139 219 310 310
26 82 100 112 137 218 308 308
27 80 98 110 135 216 306 306
28 78 97 108 134 214 304 304
29 77 95 107 132 212 303 303
30 75 93 105 130 211 301 301

3.15.   Hong Kong dollar

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 8 21 27 47 157 296 3 106
2 11 23 29 49 159 337 2 336
3 12 25 33 56 157 353 1 774
4 14 28 37 61 156 354 1 376
5 16 30 41 64 157 346 1 093
6 18 33 44 67 157 333 887
7 20 36 46 69 157 318 734
8 20 37 47 71 157 301 617
9 20 38 49 74 157 285 525
10 21 39 50 76 157 268 452
11 21 39 51 76 157 252 392
12 21 39 51 76 157 247 343
13 20 39 50 76 156 246 302
14 20 38 50 75 156 246 267
15 19 38 49 75 155 245 245
16 19 37 49 74 154 245 245
17 19 37 49 74 154 245 245
18 19 37 49 74 154 244 244
19 18 37 49 74 154 244 244
20 19 37 51 74 154 245 245
21 19 37 53 74 154 245 245
22 19 37 55 74 155 245 245
23 19 37 58 74 154 245 245
24 19 37 60 74 154 245 245
25 18 37 63 74 154 244 244
26 18 36 65 74 154 244 244
27 18 36 67 73 154 244 244
28 18 36 70 73 153 244 244
29 18 36 72 73 153 244 244
30 17 36 75 73 153 243 243

3.16.   New Taiwan dollar

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 0 4 10 30 140 289 3 032
2 0 4 10 30 140 330 2 279
3 1 5 13 35 136 345 1 731
4 1 5 15 38 133 346 1 343
5 1 7 17 40 133 338 1 067
6 2 8 19 42 132 326 866
7 2 10 21 44 132 311 716
8 2 11 21 45 131 295 602
9 3 11 24 47 130 278 512
10 4 11 26 48 130 262 441
11 4 12 29 49 129 246 383
12 4 12 30 49 130 230 335
13 5 12 33 49 130 220 295
14 5 13 36 50 130 220 261
15 6 13 37 50 130 221 232
16 6 14 40 50 131 221 221
17 6 14 43 51 131 222 222
18 7 16 45 52 132 222 222
19 8 16 47 52 133 223 223
20 8 17 50 53 134 224 224
21 8 18 52 54 135 225 225
22 8 19 55 55 135 225 225
23 9 20 56 56 136 226 226
24 9 21 59 58 136 226 226
25 10 21 61 60 137 227 227
26 10 23 64 62 137 227 227
27 10 23 66 63 137 227 227
28 11 25 69 65 137 228 228
29 11 25 71 67 138 228 228
30 11 27 73 69 138 228 228

3.17.   Renminbi-yuan

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 22 34 41 60 170 290 3 043
2 23 35 42 61 172 331 2 286
3 24 37 45 67 168 346 1 737
4 24 38 47 71 166 347 1 347
5 25 39 50 73 166 339 1 070
6 26 41 52 75 165 327 869
7 27 43 54 77 165 312 718
8 27 44 54 78 164 295 604
9 26 44 55 80 163 279 514
10 26 44 56 81 163 262 442
11 26 44 56 82 162 252 384
12 26 44 56 81 162 252 336
13 26 44 56 81 161 252 296
14 26 44 56 81 161 251 262
15 25 44 55 81 161 251 251
16 26 44 56 81 161 251 251
17 26 44 56 81 161 252 252
18 26 44 56 81 162 252 252
19 26 44 56 81 162 252 252
20 26 45 56 82 162 252 252
21 27 45 57 82 162 252 252
22 27 45 57 82 162 253 253
23 26 45 57 82 162 252 252
24 26 45 59 82 162 252 252
25 26 44 61 81 162 252 252
26 26 44 64 81 162 252 252
27 26 44 66 81 161 252 252
28 25 44 69 81 161 251 251
29 25 43 71 80 161 251 251
30 25 43 73 80 160 251 251

3.18.   US dollar

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 0 14 24 49 162 301 3 171
2 0 14 24 49 162 343 2 381
3 1 17 28 53 159 359 1 808
4 2 20 31 59 158 360 1 402
5 4 24 36 64 158 352 1 113
6 6 27 39 67 159 339 904
7 9 31 42 70 159 323 747
8 11 35 46 73 159 307 628
9 14 38 50 76 159 289 535
10 15 40 52 77 159 272 460
11 16 42 53 78 159 256 399
12 16 43 54 79 159 249 349
13 17 44 55 80 159 249 308
14 18 45 56 80 159 249 272
15 18 45 56 80 159 249 249
16 18 45 56 80 159 249 249
17 18 45 56 80 159 249 249
18 18 45 56 80 159 249 249
19 18 45 56 80 159 249 249
20 18 45 56 80 159 249 249
21 18 45 56 80 159 249 249
22 18 45 56 80 159 249 249
23 18 45 59 80 159 249 249
24 18 45 61 80 159 249 249
25 18 45 64 80 158 249 249
26 18 45 66 80 158 248 248
27 18 45 69 80 158 248 248
28 18 45 71 80 157 248 248
29 18 45 74 80 157 247 247
30 18 45 76 80 157 247 247

3.19.   Yen

Duration (in years) Credit quality step 0 Credit quality step 1 Credit quality step 2 Credit quality step 3 Credit quality step 4 Credit quality step 5 Credit quality step 6
1 0 0 4 11 121 290 3 040
2 0 1 6 12 120 332 2 291
3 1 1 8 14 116 348 1 744
4 1 3 12 18 113 349 1 354
5 1 4 14 20 112 342 1 076
6 2 5 17 22 112 329 874
7 2 5 19 25 112 314 724
8 2 7 21 26 112 298 608
9 4 7 24 29 112 282 518
10 4 9 26 31 112 265 446
11 4 9 29 33 112 249 388
12 5 10 32 36 112 234 339
13 5 11 33 38 112 219 299
14 5 12 36 40 113 206 265
15 6 13 39 42 113 203 236
16 6 14 41 44 113 204 211
17 6 15 43 45 114 204 204
18 7 16 46 48 117 205 205
19 8 17 48 50 119 205 205
20 8 18 51 51 121 206 206
21 8 18 52 53 123 206 206
22 9 19 55 55 124 207 207
23 9 20 58 57 127 207 207
24 9 21 60 59 128 207 207
25 10 22 63 60 129 207 207
26 10 23 65 62 131 207 207
27 10 24 67 64 132 207 207
28 11 25 70 66 133 207 207
29 11 25 72 68 134 207 207
30 11 27 75 70 135 207 207

ANNEX III

Volatility adjustment to the relevant risk-free interest rate term structure

Currency National insurance market Volatility adjustment (in bps)
Euro Austria 18
Euro Belgium 18
Euro Bulgaria 18
Euro Cyprus 18
Euro Croatia 18
Euro Estonia 18
Euro Finland 18
Euro France 18
Euro Germany 18
Euro Greece 18
Euro Ireland 18
Euro Italy 18
Euro Lithuania 18
Euro Latvia 18
Euro Luxembourg 18
Euro Malta 18
Euro Netherlands 18
Euro Portugal 18
Euro Slovakia 18
Euro Slovenia 18
Euro Spain 18
Czech koruna Czechia 11
Danish krone Denmark 18
Forint Hungary 7
Krona Sweden –1
Pound sterling United Kingdom 27
Romanian leu Romania 9
Zloty Poland 10
Króna Iceland 38
Norwegian krone Norway 37
Swiss franc Liechtenstein –3
Swiss franc Switzerland –3
Australian dollar Australia 29
Canadian dollar Canada 13
Renminbi-yuan China –2
Hong Kong dollar Hong Kong 2
US dollar United States 39
Yen Japan 13

ELI: http://data.europa.eu/eli/reg_impl/2026/1094/oj

ISSN 1977-0677 (electronic edition)

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