EBA reporting framework 2.10 comprises amendments to be published in three packages
The amendments to the reporting framework will apply from different reference dates due to different application dates of the underlying regulatory requirements.
The main changes compared to the previous version of the EBA reporting framework relate to the following:
- Changes applicable from 31/12/2020
- Updated Guidelines on Funding Plans.
- Integration of the Remuneration benchmarking templates into DPM and XBRL taxonomies.
- Integration of Fraudulent Payments into DPM and XBRL taxonomies.
- Technical amendments on the Resolution framework.
- Changes to the ITS on Supervisory Benchmarking of internal models which will apply from 31/12/2020 (IMV from September 2020).
- New reporting on Fundamental Review of the Trading Book (FRTB) which will apply from 31/12/2020 or 30/03/2021.