Reporting frameworks

This page provides an overview of reporting requirements specified by the EBA and gathers the technical information related to the Validation rules, the EBA Data Point Model(s) (DPM) as well as the XBRL Taxonomies. The objective is to provide a comprehensive overview of the reporting requirements applicable for each reference date. 

Each section includes a consolidated version of the requirements including the unofficial consolidated regulatory text and reporting templates and instructions to be used for reporting under each framework version. The legal acts are published in the Official Journal of the European Union.

In order to provide a uniform implementation of the reporting requirements, the data items included in the relevant Technical Standards and Guidelines have been translated into a DPM. The DPM is a structured representation of the data, identifying all the business concepts and its relations, as well as validation rules. It contains all the relevant technical specifications necessary for developing an IT reporting solution.

The XBRL Taxonomies presents the data items, business concepts, relations and validation rules described by the DPM in the technical format of an XBRL taxonomy. Although primarily intended for use in data transmission between competent authorities and the EBA, authorities may choose to use the proposed XBRL taxonomy or a similar one for collecting data from credit institutions and investment firms in Europe.

The validation rules associated with a framework release can be subject to change as part of an ‘updated validation rules package’ (published around two months before the first reference date of a framework release) or as part of a ‘small validation rules package’  (published every quarter). The published version of the validation rules file (Excel) includes the latest version of the validation rules for all framework releases.

Reporting time traveller

The reporting time traveller feature lets you peek into the past, present and future, and see the entire reporting framework as it will be on a specific date.

Access the time traveller
Reporting time traveller

The following table provides an overview of reporting framework releases:

Reporting frameworkFramework release dateApplicable for reports as ofMain changes
4.0TBDModule specific from 03/2025

Tentative

Changes to Supervisory Benchmarking

Changes and new requirements in relation to CRR3/CRD6 in COREP

New MiCAR reporting requirements

Changes to Resolution planning

3.5TBDModule specific from 09/2024

Tentative

Integration of DORA ITS into DPM and taxonomy

Integration of diversity benchmarking GL into DPM and taxonomy

Integration of FICOD templates into DPM and taxonomy

Changes to FRTB

3.4From 07/2023Module specific from 06/2024

New IRRBB reporting requirements

Changes to MREL/TLAC reporting

3.3From 05/2023Module specific from 09/2023

Integration of IPU reporting into DPM and taxonomy

Integration of ESG pillar 3 disclosures into DPM and taxonomy

Pillar 3 hub templates

Changes to Supervisory Benchmarking

Advanced IRRBB ad-hoc data collection

3.2 From 12/2021Module specific from 09/2022

Changes to ALMM including added proportionality

Changes to COREP (own funds/own funds requirements)

Changes to Asset encumbrance

Changes to G-SII reporting

Changes to Supervisory Benchmarking

Changes to Resolution Planning

Changes to Investment firms reporting

3.1From 03/2021Module specific from 09/2021

Reporting framework for investment firms under IFR

Changes to Resolution planning reporting

Changes to supervisory benchmarking

3.0From 06/2020Module specific from 30/06/2021

Changes and new requirements in relation to CRR2 (incl. Backstop Regulation)

New reporting requirements in relation to BRRD2

2.10From 04/2020Module specific from 09/2020

Updated Guidelines on Funding Plans

Integration of remuneration into DPM and taxonomy

Integration of fraudulent payments into DPM and taxonomy

Minor changes to Resolution planning

Update on supervisory benchmarking

Guidelines on COVID-19 measures reporting and disclosure

2.9From 12/2018Module specific from 12/2019
Changes to COREP to align with new securitisation framework
 
Changes to FINREP concerning NPE&FB, P&L and IFRS 16
 
Changes to LCR to align with the LCR amending Act
 
Update on supervisory benchmarking
2.804/201831/12/2018
New templates on prudent valuation (COREP)
 
Changes to Benchmarking of internal models
 
New templates on resolution
2.704/201731/03/2018

Changes to FINREP (IFRS 9)

New requirements / Changes to COREP on sovereign exposures and operational risk

Changes to Additional liquidity monitoring metrics

2.601/201730/06/2017

Changes to validation rules

Changes to Benchmarking of internal models 

2.503/201631/12/2016

Changes to FINREP as regards GAAP reporters

Changes to COREP to align with CCB disclosure requirements

2.409/201530/09/2016

Changes to COREP to align with revised LCR and LR

Changes to Benchmarking of internal models 

2.303/2015
(07/2015)
30/06/2015

Changes to COREP, FINREP and Funding plans

New templates on 'Benchmarking of internal models'

New templates on 'Additional liquidity monitoring metrics'

2.208/201431/12/2014

Changes to COREP, FINREP and Asset Encumbrance

New templates on 'Funding plans'

2.103/2014
(07/2014)
30/09/2014

Changes to FINREP regarding forbearance and NPL

New templates on 'Asset encumbrance'

2.009/2013
(12/2013)
31/01/2014Original framework