Reporting framework 4.2

EBA reporting framework 4.2 is expected to apply from Q4 2025.

It includes the following new and amended reporting requirements:

AREA OF REPORTINGNATURE OF CHANGEEXPECTED FIRST REFERENCE DATE

Instant Payments reporting[1] 

Integration of Instant Payments ITS into DPM and taxonomy. The ITS for uniform reporting templates in relation to the level of charges for credit transfers and share of rejected transactions under SEPA Regulation, aim to standardise reporting from Payment Service Providers (PSPs) to their National Competent Authorities (NCAs). 

12/2022[2]

Resolution planningComprehensive revision of the reporting ITS on resolution planning12/2025
Operational risk (COREP OF)[3]Additional reporting requirements in relation to CRR3/CRD6 in COREP covering reporting in scope of operational risk own funds requirements.06/2026
MREL decisionsChanges to MREL decisions ITS from NRAs to the EBA.12/2025
Changes to Supervisory Benchmarking for Market riskRestriction of the data collection to the information on the alternative standardised approach (ASA) to be provided by those banks that were granted the internal model approval. Template C 160.02 was introduced to allow the submission of metrics concerning Annexe X of the ITS, and Templates C 107.00 to C 110.00 are not expected to be reported.02/2026 and 05/2026 (TBD)
DORAVersion updated following the finalization of the new glossary; this version will not be applied, as it will be replaced by version 4.3Not applicable
All other modulesUpdate of all modules version due to the finalisation of the data dictionary transition to DPM 2.0 and new glossary, except for DORA.03/2026

[1] The first report for IPR has been moved from v4.1 to v4.2 due to 4 identities wrongly created between S 01.01 and S 01.02 templates (please refer to FAQ from 10/09/2025) and that would otherwise impede the reporting of these data points.  

[2] First remittance date from PSPs to NCAs on 9 April 2026 referring to 2022, 2023, 2024 and 2025 data  

[3] COREP OF module should be reported as per technical package v4.2 from reference date 03/2026, as explained here.

CSV adoption policy:

  • xBRL-CSV reporting obligation will be moved from reference date 31/12/2025 to 31/03/2026; that means:
    • For the reports with reference dates >= 31/03/2026, all the submitted or resubmitted reports must be in xBRL-CSV format
    • For the reports with reference dates <  31/03/2026, EBA accept both xBRL-XML and xBRL-CSV report for all the submission and resubmission.
  • Exception for new types of reports MICA, PILLAR3, INSTANT PAYMENT, DORA, they should always in CSV format regardless of reference dates. 


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: Not yet applicable

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

Please refer to the Legal ActPlease refer to the Legal ActPlease refer to the Legal Act

ITS on resolution planning reporting

Status: Adopted and published in the Official Journal of the EU

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: Adopted and published in the Official Journal of the EU

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

Please refer to the Legal ActPlease refer to the Legal ActPlease refer to the Legal Act

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: Not yet applicable

MREL_DECISIONSPlease refer to the Legal ActPlease refer to the Legal ActPlease refer to the Legal Act

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 

1Even though information under the ITS on reporting templates for intra-group transactions and risk concentration under FICOD and Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information 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