---
title: "Commission Delegated Regulation (EU) 2025/878 of 3 February 2025 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2022/2059, Delegated Regulation (EU) 2022/2060 and Delegated Regulation (EU) 2023/1577 as regards the technical details of back-testing and profit and loss attribution requirements, the criteria for assessing the modellability of risk factors, and the treatment of foreign-exchange risk and commodity risk in the non-trading book"
id: e3c45863-05ed-43c7-a510-f2a727387d45
authority: eu
place: "European Union"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32025R0878
attribution: "© European Union, https://eur-lex.europa.eu"
solon_url: https://solon.orangecat.ch/law/e3c45863-05ed-43c7-a510-f2a727387d45
text: not held
---

# Commission Delegated Regulation (EU) 2025/878 of 3 February 2025 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2022/2059, Delegated Regulation (EU) 2022/2060 and Delegated Regulation (EU) 2023/1577 as regards the technical details of back-testing and profit and loss attribution requirements, the criteria for assessing the modellability of risk factors, and the treatment of foreign-exchange risk and commodity risk in the non-trading book