Reporting framework 2.9

EBA reporting framework is foreseen to apply to submission of data as of 31/12/2019 (2.9.1 and 2.9.4), 31/03/2020 (2.9.2) and April/May 2020 (2.9.3)

The EBA has started preparations for the next framework release (version 2.9). The amendments to the reporting framework will apply from different reference dates due to different application dates of underlying regulatory requirements. This will have an impact on the release plan of the technical package which needs to take into account different application dates.
For this framework release, the EBA intends to move to a new modular release, where different modules of the reporting framework will be published and applied at different points in time. This approach will provide institutions with as much implementation time as possible under the circumstances.
The main changes compared to the previous version of the EBA reporting framework relate to the following:
Package 2.9.1:
  • Changes to existing resolution reporting requirements (adjustments and additional templates)
Package 2.9.2:
  • Changes to COREP to align with new securitisation framework
  • Changes to FINREP concerning non-performing and forborne exposures reporting, P&L and IFRS16
  • Integration of remuneration benchmarking into DPM and taxonomy
Package 2.9.3:
  • Changes to LCR to align with the LCR amending Act
Package 2.9.4:
  • Changes to reporting requirements as specified in the ITS on supervisory benchmarking of internal models
  • Review of Guidelines on Funding Plans
The EBA published on 28 August 2018 three consultation papers related to package 2.9.2 and 2.9.3 on Liquidity Coverage Ratio, FINREP and COREP securitisation
The EBA published for consultation the DPM 2.9 exposure draft corresponding to the data requirements proposed in the ongoing public consultations.
Modular release