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

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.

12/2026 

2. Validation Rules and Scope

    a. Validation rules release draft (new format)

3. DPM 4.3 draft (uploaded on 16/04/2026)

    a. DPM database 2.0

    b. DPM dictionary

    c. DPM table layout and data point categorization

    d. Identical cells

4. EBA XBRL 4.3 draft (uploaded on 16/04/2026)

    a. Full taxonomy

    b. Taxonomy package 4.3

    c. Sample files 4.3