Reporting framework 3.5

EBA reporting framework 3.5 is expected to apply from 12/2024.

It includes the following new and amended reporting requirements:

AREA OF REPORTINGNATURE OF CHANGEEXPECTED FIRST REFERENCE DATE
DORANew cross-sectoral requirements to report registers of information on the use of contractual arrangements on the use of ICT service provided by the ICT third-party providers on the basis of the new ITS. Integration of the ITS requirements into DPM and XBRL taxonomies.Not applicable - provisional draft until the final ITS is adopted by the Commission
Diversity benchmarking GLIntegration of the diversity benchmarking Guidelines into DPM and XBRL taxonomies. It includes diversity policies and gender pay gap under the Capital Requirements Directive (CRD) and the Investment Firms Directive (IFD). 12/2024
FICODIntegration of reporting templates for intra-group transactions and risk concentration under FICOD into DPM and XBRL taxonomies.*12/2024
FRTBNew/expanded reporting on the own funds requirements for market risk calculated on the basis of the FRTB framework and reclassificationsNot applicable - provisional draft until the FRTB framework starts to apply
MREL/TLACAmendments to the ITS on disclosure and reporting on MREL and TLAC, to reflect the prior permission regime and amendments to the daisy chain framework, including latest changes during adoption process12/2024

*to be used in accordance with instructions from competent authorities

  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

          i. Adopted ITS on supervisory reporting in English (excluding IRRBB) [ZIP, 1481KB]

          ii. Adopted reporting templates in other EU languages (excluding IRRBB) [ZIP, 67,968 KB]

          iii. ITS on supervisory reporting with regard to IRRBB [ZIP, 852 KB]

          iv. IRRBB Reporting templates in other EU languages 

     b. Guidelines on funding plans [ZIP, 349KB]

          i.Reporting templates in other EU languages

     c. ITS on supervisory benchmarking of internal models [5 124KB]

     d. ITS on resolution reporting [ZIP, 257KB]

     e. ITS on disclosure and reporting on MREL and TLAC [ZIP, 825KB]

          i. Reporting templates in other EU languages [ZIP]

     f. ITS on specific reporting requirements for market risk [ZIP, 878KB]

     g. ITS on Reporting and disclosures for investment firms [ZIP, 435KB]

          i. Reporting templates in other EU languages [ZIP, 110 KB]

     h. RTS on threshold monitoring [ZIP, 128KB]

     i. Decision on institutions ESG data ad-hoc collection

 

2. Validation rules  (Uploaded 12 September 2024) [XLSX, 12 685KB]

 

3. DPM v3.5 (Uploaded 9 July 2024) 

      a. DPM database 1.0 [ZIP, 99 123KB]

      b.  DPM database 2.0 (for information) [ZIP, 110 101KB] (Uploaded 30 August 2024)

      c. DPM dictionary [XLSX, 1 632KB]

      d. DPM table layout and data point categorisation [ZIP, 701KB]

 

4. EBA XBRL v3.5  

      a. XBRL taxonomy files and supporting documentation [ZIP, 71 260KB] (Uploaded 6 September 2024)

      b. Taxonomy package under taxonomy architecture v1.0 [ZIP 6 179KB] (Uploaded 6 September 2024)

      c. Sample files for taxonomy under taxonomy architecture v1.0 [ZIP 1 355KB] (Uploaded 9 July 2024)

      d. EBA filing rules v5.4 [PDF] (Uploaded 9 July 2024)

      e. Taxonomy package under taxonomy architecture v2.0 (only for information) [ZIP 10 370KB] (Uploaded 6 September 2024)

      f. Sample files for taxonomy under taxonomy architecture v 2.0 (only for information) ZIP 1367KB] (Uploaded 6 September 2024)
 

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