​The EBA releases the final technical package for release 4.4 of its reporting and Pillar 3 disclosure framework

​The European Banking Authority (EBA) today released the final technical package for version 4.4 of its reporting and disclosure framework, covering IFRS 18 reporting, Pillar 3 ESG disclosures and other technical amendments.

​With this release, the EBA delivers the first phase of the technical implementation of the 4.4 framework, focused on enabling earlier IFRS 18 compliant reporting and supporting the application of Pillar 3 disclosure requirements, thereby reducing institutions’ reporting costs and facilitating their compliance. A second phase - expected early 2027- will set out the technical implementation of the supervisory reporting simplification package consulted between April and July 2026, which is currently being finalized and aims to bring substantial additional simplification benefits. 

​The final technical package for release 4.4 (Phase 1) includes the Data Point Model (DPM), validation rules (for reporting requirements only) and XBRL taxonomies implementing the following new or amended reporting and disclosure requirements:

• ​Pillar 3 disclosures: updated disclosure requirements on ESG risks, equity and shadow banking exposures, as set out in the final draft amending Pillar 3 Implementing Technical Standards (ITS), as well as selected FRTB-related disclosure templates. 

• ​IFRS 18-aligned templates on income and expenses: a new FINREP module reflecting IFRS 18 requirements, to be used together with the related EBA Opinion. The package also covers the ECB data collection on FINREP datapoints for less significant institutions (LSIs) reporting templates. This data will not be collected by the EBA.

• ​Resolution Planning, MREL decisions and Pillar 3 disclosure templates: technical amendments and corrections to DPM and taxonomy, as identified in the list of DPM known issues published by the EBA on 9 April 2026. 

• ​Third Country Branches-liquidity reporting: corrections to template E 09.02 following the identification of taxonomy and DPM inconsistencies.

• ​Anti Money Laundering Authority (AMLA) reporting: eligibility templates and the revised version of the templates supporting the 2027 AMLA risk assessment data collection exercise.

​​Background and next steps

​​The final package incorporates feedback received during the stakeholder review of the draft version published on 24 July 2026.

​This release corresponds to phase 1 of the 4.4 framework, as described on the EBA Reporting Frameworks webpage. The second phase of release 4.4 (4.4.1) will cover the remaining elements of the EBA's consultation on the major simplification of supervisory reporting, published on 10 April 2026.

​In June 2024, the EBA published its plan for the implementation of DPM 2.0. Following the completion of the broader transition to DPM 2.0 with release 4.2, the final technical package for version 4.4 includes targeted refinements to the glossary. In particular, it contains an updated conversion file between the DPM 1.0 and DPM 2.0 glossaries, reflecting targeted updates related primarily to ESG disclosures, together with a limited number of additional adjustments related to CODIS.

​To support implementation and improve usability, the EBA has also published an updated list of known DPM issues related to reporting and Pillar 3 disclosure requirements.

​Finally, the FAQs published in November 2025 have been updated to provide additional guidance on third-country branch reporting, AMLA reporting, IFRS 18 reporting and the use of the conversion file.

​If necessary, the EBA may issue a targeted "hotfix" release in January 2027 to address critical implementation issues identified through early user feedback, without waiting for the next regular release cycle.