Reporting framework 2.9

EBA reporting framework  2.9 is released in modules which start to apply at different points in time, beginning with data as of 31/12/2019

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 RES:

  • Changes to existing resolution reporting requirements (adjustments and additional templates)

Package 2.9 COR:

  • Changes to COREP to align with new securitisation framework

Package 2.9 FIN:

  • Changes to FINREP concerning non-performing and forborne exposures reporting, P&L and IFRS16

Package 2.9 LCR:

  • Changes to LCR to align with the LCR amending Act

Package 2.9 SBP:

  • Changes to reporting requirements as specified in the ITS on supervisory benchmarking of internal models

Package 2.10 FP:

  • Review of Guidelines on Funding Plans
  • Integration of the remuneration package into DPM and taxonomy
  • Integration of fraud reporting into DPM and taxonomy

Modular release

 
 

The technical documents available for download include the following:

1. Consolidated version of the reporting requirements (Unofficial text and meant purely as a documentation tool – legal acts are published in the Official Journal of the European Union)

a. ITS on supervisory reporting [ZIP, 2187KB]

                          I.Reporting templates in other EU languages [ZIP, 27504KB]

b. Guidelines on funding plans [ZIP, 440KB]

c. ITS on supervisory benchmarking of internal models [ZIP, 6690KB]

d. ITS on resolution reporting [ZIP, 275KB]

I. Reporting templates in other EU languages [ZIP, 6.9MB]

2. Validation rules (Updated on 28 May 2019) [XLSX, 3111KB]

3. DPM v2.9 (COREP and Liquidity)

a. DPM database (Updated 28 May 2019) [ZIP, 70625KB]

b. DPM dictionary (Updated 28 May 2019) [XLS, 812KB]

c. DPM table layout and data point categorisation (Updated 28 May 2019) [ZIP, 8959KB]

d. Changes compared to previous version (Updated 28 May 2019) [ZIP, 4217KB]

4. EBA XBRL v2.9 (COREP and Liquidity)

a. XBRL taxonomy files and supporting documentation (Updated 28 May 2019) [ZIP, 40456KB]

b. EBA XBRL filing rules (Updated  28 May 2019) [PDF, 469KB]

c. Taxonomy packages 2.9 (Updated 28 May 2019) [ZIP, 59511KB]

d. Sample files 2.9 (Updated 28 May 2019)  [ZIP, 7831KB]