Recital 53 Materiality thresholds and reporting timelines

While all financial entitiesas defined in Article 2, points (a) to (t) should be required to carry out incident means an incident as defined in Article 6, point (6), of Directive (EU) 2022/2555; reporting, that requirement is not expected to affect all of them in the same manner. Indeed, relevant materiality thresholds, as well as reporting timelines, should be duly adjusted, in the context of delegated acts based on the regulatory technical standards means a standard as defined in Article 2, point (1), of Regulation (EU) No 1025/2012 of the European Parliament and of the Council (^29^); Regulation (EU) No 1025/2012 of the European Parliament and of the Council of 25 October 2012 on European standardisation, amending Council Directives 89/686/EEC and 93/15/EEC and Directives 94/9/EC, 94/25/EC, 95/16/EC, 97/23/EC, 98/34/EC, 2004/22/EC, 2007/23/EC, 2009/23/EC and 2009/105/EC of the European Parliament and of the Council and repealing Council decision 87/95/EEC and Decision No 1673/2006/EC of the European Parliament and of the Council (OJ L 316, 14.11.2012, p. 12). to be developed by the ESAsEuropean Supervisory Authority, with a view to covering only major ICT-related incidents means an ICT-related incident that has a high adverse impact on the network and information systems that support critical or important functions of the financial entity;. In addition, the specificities of financial entitiesas defined in Article 2, points (a) to (t) should be taken into account when setting timelines for reporting obligations.