Reporting framework 4.1

EBA reporting framework 4.1 is expected to apply from 06/2025.

It includes the following new and amended reporting requirements:

AREA OF REPORTING*NATURE OF CHANGEEXPECTED FIRST REFERENCE DATE
MiCAR reporting GuidelinesOwn initiative guidelines on reporting of  data that competent authorities will need for the purpose of their supervisory tasks and for significance assessment.06/2025
Pillar 3 templatesPillar 3 templates including in the comprehensive ITS on Pillar 3 disclosures, for the purpose of the Pillar 3 data hub.06/2025**
ESGMinor amendments in the ESG ad-hoc collection. The changes included in the DPM and taxonomy aim to provide clarity in the definitions and improve data quality.06/2025

* Supervisory Benchmarking for Market risk has been removed as there is no need to change the current technical package. Please refer to Q&A 2025_0423.

** With transitional arrangements as envisaged in Article 9 of the final draft ITS 

1.A 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

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

j. Guidelines on reporting requirements under the Markets in Crypto Assets Regulation (MiCAR)

      i. Reporting templates in other EU languages

k. ITS on on reporting of data on charges for credit transfers and payments accounts, and shares of rejected transactions


1.B Disclosure requirements (Unofficial text and meant purely as a documentation tool – legal acts are published in the official journal of the European Union)

a. Adopted ITS and templates on P3 disclosures 

     i. Instructions (IT solutions)

     ii. Adopted ITS and templates on P3 disclosures in other EU languages

     iii. Instructions (IT solutions) in all EU languages
 

  1. Validation Rules and Scope (uploaded on 25/11/2025) 

    a. Validation rules release (new format)

    b. Validation rules file after transition period 3

  2. DPM 4.1 final (uploaded on 04/07/2025)

    a. DPM database 1.0

    b. DPM database 2.0 (Updated on 25/11/2025)

    c. DPM dictionary

    d. DPM table layout and data point categorization

    e. Identical cells 
     

  3. EBA XBRL v4.1 final (uploaded on 04/07/2025)

    a. Full taxonomy

    b. Taxonomy package under taxonomy architecture v2.0

    c. Sample files for taxonomy under taxonomy architecture v2.0 

    d. Filing Rules v5.6

    e. Hotfix – List of issues

     

  4. FAQs for Reporting Innovations and Upcoming Releases (Updated on 04/07/2025)