Reporting framework 4.0

EBA reporting framework 4.0 is expected to apply from 03/2025.

It includes the following new and amended reporting requirements:

The EBA and EIOPA have been working together with Eurofiling to produce a revised version of the Taxonomy Architecture in order to implement the improvements introduced by DPM Refit to data point modelling, like historization of certain concepts, and also to simplify the structure by removing unnecessary artefacts, such as normative codes for taxonomy frameworks.

Importantly, XBRL taxonomies created under this updated architecture remain fully compliant with the XBRL standard.

The main changes compared with the previous taxonomy architecture are:

1. Application of versioning on extensible enumeration metrics, hierarchies of domain members and dimensions.
2. Use of release numbers instead of publication dates in release folders.
3. Removal of redundant folders and files (e.g.: presentation linkbase).
4. Removal of not useful folders and files (e.g. normative folder, dpm-ids).
5. Addition of {module}-ignore-val.xml to deactivate the assertions in a module.
6. Change in the implementation of validation rules:
   • With the previous Taxonomy Architecture, one assertion may trigger multiple evaluations. Under the new architecture, for each such evaluation a separate assertion may be created and stored together in one assertion file.  E.g.: validation rule v2843_m applies to multiple rows; hence it is implemented in assertions as v2843_m_001, v2843_m_002, etc. and all these assertions are stored in one file v2843_m.xml.
   • Assertion error messages and labels are included in the assertion files (instead of separate files per assertion: {vr}-lab.xml and {vr}-err.xml).
   • aset-{prereq}.xml files were removed (to not depend on these files for XBRL processing), instead.
   • {module}-val-tabs.xml files per module were added to explicitly specify applied table(s) for each validation rule (to substitute for the loss of information by removing the aset files)
   • {module}-ignore-val.xml files were added in set folders to apply automatic deactivation in the taxonomy.

To facilitate the understanding of these changes, a sample taxonomy and sample instance documents are also provided.

The earliest possibility to apply this revised architecture in the EBA taxonomies could be for release 3.5 or release 4.0. 

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 and templates on supervisory reporting in other EU languages

        ii. Instructions (IT solutions) 

        iii. Instructions (IT solutions) in other EU languages 

2. Validation rules and scope (Updated 19/12/2024)

   a. Validation rules release (new format) (Uploaded on 20/03/2025)

   b. Scope (new format) (Uploaded on 20/03/2025)

   c. Validation rules previous releases (old format) (Uploaded 20/03/2025)

   d. Validation rules - new format instructions

3. DPM 4.0 (Updated on 19/12/2024)

   a. DPM database 1.0 (Uploaded on 20/03/2025)

   b. DPM database 2.0 (Uploaded on 20/03/2025)

   c. DPM dictionary (Uploaded on 20/03/2025)

   d. DPM table layout and data point categorization

   e. Identical cells

   f. New Glossary - conversion file between DPM 1.0 and DPM 2.0 glossary 

4. EBA XBRL v4.0 

   a. Full taxonomy  (Uploaded on 20/03/2025)

   b. Taxonomy package under taxonomy architecture v2.0 (Uploaded on 20/03/2025)

   c. Sample files for taxonomy under taxonomy architecture v2.0 (Updated on 06/01/2025)

   d. Filing rules v5.5 (Updated on 06/01/2025)

5. FAQs for Reporting Innovations and Upcoming Releases (Updated on 19/12/2024)