Reporting framework 4.3

EBA reporting framework 4.3 is expected to apply from Q4 2026.

It includes new reporting requirements applicable to entities which are usually outside of the scope of the EBA reporting framework. 

CHANGES ON REPORTING FRAMEWORK 
AREA OF REPORTINGNATURE OF CHANGEEXPECTED FIRST REFERENCE DATE

New ITS on Third country branches reporting

Article 48 I (1) of the CRD VI

03/2027

New AMLA reporting - risk assessment

In the context of the EBA-AMLA Service Level Agreement (SLA) of January 2026, the EBA will provide AMLA with support running the methodology to select obliged entities that will be directly supervised by AMLA from 2028 on. EBA will  provide the DPM and taxonomy for this purpose, as well as additional statistical support to AMLA.

The components included in v4.3 are intended solely to support the reporting agents' in preparation for the AMLA risk assessment 2027 data collection exercise and must not be used for data submissions to NCAs, nor to EBA/AMLA. The upcoming release v4.4 - phase 1 will include a revised version of the modelling of these templates, incorporating amendments and enhancements from the experience of the 2026 data collection, to support 2027 submissions.

12/2026 

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)

Applicable version of the productModulesLegal ActTemplatesInstructions

ITS on Supervisory Reporting

Status: In force

AE

COREP_ALM

COREP_FRTB

COREP_LE

COREP_LCR_DA

COREP_LR

COREP_OF

COREP_NSFR

FINREP9

GSII

IRRBB

Legal Act

(134.94 KB - PDF)

Templates

(287.78 KB - PDF)

ITS on specific reporting requirements for market risk

Status: In force

FRTB
Legal Act

(509.07 KB - PDF)

Templates

(25.28 KB - Excel Spreadsheet)

Instructions

(358.6 KB - PDF)

Guidelines on funding plans

Status: In force

FP
Legal Act

(75.1 KB - PDF)

Templates

(44.02 KB - Excel Spreadsheet)

Instructions

(215.69 KB - PDF)

ITS on supervisory benchmarking of internal models

Status: Not yet applicable

SBP_CR

SBP_IFRS9

SBPIMV

SBP_RM

   

ITS on resolution planning reporting

Status: In force

RESOL1

RESOL2

Legal Act

(90.32 KB - Word Document)

Templates

(143.19 KB - Excel Spreadsheet)

Instructions

(287.96 KB - Word Document)

ITS on disclosure and reporting on MREL and TLAC

Status: In force

MREL_TLAC

MRELTLACDIS

Legal Act

(134.93 KB - PDF)

Templates (Reporting)

(347.41 KB - Excel Spreadsheet)

Templates (Disclosure)

(86.35 KB - Excel Spreadsheet)

Instructions (Reporting)

(134.1 KB - Word Document)

Instructions (Disclosure)

(94.88 KB - Word Document)

ITS on Reporting and disclosures for investment firms

Status: In force

IF_CLASS2

IF_CLASS3

IF_GROUPTEST

Legal Act

(1.73 MB - PDF)

Templates

(116.36 KB - Excel Spreadsheet)

Instructions

(124.47 KB - Word Document)

Decision on institutions ESG data ad-hoc collection

Status: In force

ESG
Legal Act

(163.74 KB - PDF)

Please refer to the Legal ActPlease refer to the Legal Act

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

Status: In force

MICA

MICA_OF

Final report on Guidelines on reporting on ARTs and EMTs

(447.43 KB - PDF)

Annex I - Reporting for issuers of ARTs and EMTs - templates

(29.86 KB - Excel Spreadsheet)

Annex III - Reporting for crypto-asset service__ providers - templates

(22.1 KB - Excel Spreadsheet)

Annex II - Reporting for issuers of ARTs and EMTs - instructions

(75.06 KB - Word Document)

Annex IV - Reporting for crypto-asset service providers - instructions

(48.12 KB - Word Document)

ITS on uniform reporting under SEPA

Status: In force

SEPA_IPR
Legal Act

(85.63 KB - Word Document)

Templates

(28.61 KB - Excel Spreadsheet)

Instructions

(113.7 KB - Word Document)

ITS on the content of the registers of information under DORA

Status: In force

DORA
Legal Act

(1.02 MB - PDF)

Please refer to the legal actPlease refer to the legal act

Guidelines on fraud reporting under the Payment Services Directive under PSD2

Status: In force

PSD_FRP
Legal Act

(772.36 KB - PDF)

Please refer to the Legal ActPlease refer to the Legal Act

EBA Decision concerning supervisory reporting for IPU threshold monitoring 2

Status: In force

IPU
Decision on supervisory reporting for IPU threshold monitoring

(205.62 KB - PDF) Last update 18 May 2022

Please refer to the Legal ActPlease refer to the Legal Act

ITS on reporting of MREL decisions 2

Status: In force

MREL_DECISIONS
Legal Act

(86.2 KB - Word Document)

Templates

(14.77 KB - Excel Spreadsheet)

Instructions

(89.57 KB - Word Document)

ITS on notifications on impracticability

Status: In force

NOTIF_IMPRACTICABILITY
Legal Act

(509.5 KB - PDF)

Templates

(29.29 KB - Excel Spreadsheet)

Instructions

(79.15 KB - Word Document)

Guidelines on the remuneration, gender pay gap and approved higher ratio benchmarking exercises under CRD

Status: In force

REM_DBM

REM_GAP_CI

REM_HR_Country

REM_HR_Institution

REM_BM_CI

Guidelines on remuneration and gender pay gap benchmarking under CRD

(654.46 KB - PDF) Last update 30 June 2022

Please refer to the legal actPlease refer to the legal act

Guidelines on the remuneration and gender pay gap benchmarking exercises under IFD

Status: In force

REM_BM_IF

REM_GAP_IF

Guidelines on remuneration and gender pay gap benchmarking under IFD

(458.55 KB - PDF) Last update 30 June 2022

Please refer to the legal actPlease refer to the legal act

Guidelines on high earners data collection exercises under CRD and IFD

Status: In force

REM_HE_CI

REM_HE_IF

 

 

Guidelines on the high earner data collections under CRD and IFD

(581.02 KB - PDF) Last update 13 January 2023

Please refer to the legal actPlease refer to the legal act

ITS on institutions’ public disclosures

Status: In force

CODIS

ESGDIS

FINDIS

GSIIDIS

IRRBBDIS

P3DH

REMDIS

ITS on institutions’ public disclosures

ITS on the supervisory reporting of Third Country Branches

Status: Final draft RTS/ITS adopted by the EBA and submitted to the European Commission

TCB_CORE

TCB_HU

TCB_LIQUIDITY

 

1Even though information under the ITS on reporting templates for intra-group transactions and risk concentration under FICOD, Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information and Risk assessment methodologies pursuant to draft RTS under Article 12(7) AMLAR and draft RTS under Article 40(2) AMLD are part of the technical package, these are not collected by the EBA (FC and FINREP9DP modules, respectively).

2Reporting from NCAs/NRAs to the EBA only

 

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

2. Validation Rules and Scope

3.A DPM 4.3.1 

    a. DPM database 2.0

    b. DPM dictionary - full export | usage exploration

    c. DPM table layout and data point categorization

    d. Identical cells

    e. DMP 2.0 and DPM_XL technical documentation

4. EBA XBRL 

    a. Full taxonomy

    b. Taxonomy package 4.3

    c. Sample files 4.3

    d. EBA filing rule V5.9