Reporting framework 3.5
EBA reporting framework 3.5 is expected to apply from 09/2024.
It includes the following new and amended reporting requirements:
| AREA OF REPORTING | NATURE OF CHANGE | EXPECTED FIRST REFERENCE DATE |
| DORA | New 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. | 12/2024 |
| Diversity benchmarking GL | Integration 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 |
| FICOD | Integration of reporting templates for intra-group transactions and risk concentration under FICOD into DPM and XBRL taxonomies. | 12/2024 |
| FRTB | Amendments to the ITS on specific reporting requirements, introducing new reporting on the own funds requirements for market risk calculated on the basis of the FRTB framework. | 03/2025 |
Links
- ESAs Joint Committee Technical standards under the Digital Operational Resilience Act (DORA)
- Guidelines on the benchmarking of diversity practices including diversity policies and gender pay gap
- Final draft ITS on reporting templates for intra-group transactions and risk concentration under FICOD
- Implementing Technical Standards on specific reporting requirements for market risk