Reporting framework 4.3

EBA reporting framework 4.3 is expected to apply from Q1 2026.

It includes the following new and amended reporting requirements:

AREA OF REPORTING	NATURE OF CHANGE	EXPECTED FIRST REFERENCE DATE
Amendments to the ITS on supervisory reporting	Amendments to the ITS on Supervisory Reporting linked to changes and new requirements in relation to CRR3/CRD6 in step 2, including: COREP OF – changes to IP losses, exposures to shadow banking and transitional arrangements; implementation of the least used templates. FINREP - implementation of the IFRS 18 and the evolving needs for Supervisory Authorities’ risk assessment, while considering proportionality and simplification. Liquidity - Changes to ALMM and AE, given the need to support liquidity analysis. Changes are based on lessons learned from the supervisory processes and are meant to replace ad-hoc requirements run on the authorities side that have become stable enough to be considered for harmonisation at EEA level. Changes are also considering streamlining the reporting requirements in view of reducing the reporting burden to institutions. New ESG reporting - Article 430.1 (h) of the CRR3	From 12/2026
New ITS on reporting on intermediate parent undertaking (IPU) threshold monitoring	Article 21b (6a) of the CRD VI. These ITSs will replace the data currently being reported in the context of the Decision on supervisory reporting for intermediate EU parent undertaking threshold monitoring.	12/2026
New ITS on Third country branches reporting	Article 48m (1) of the CRD VI	12/2026