The EBA consults on major simplification of supervisory reporting to deliver a simpler, smarter and more proportionate framework

The European Banking Authority (EBA) is announcing a series of measures to significantly simplify EU supervisory reporting. A public consultation on revised Implementing Technical Standards (ITS) on supervisory reporting and on supervisory benchmarking reporting is open until 10 July 2026, and until 10 May 2026 for IFRS 18-related requirements.

What the EBA is proposing

The proposals aim to reduce the reporting burden for EU banks while ensuring that supervisory authorities continue to receive the information they need to fulfil their supervisory responsibilities.

“With this unprecedented simplification package, the EBA is proposing very concrete changes to make supervisory reporting considerably simpler, smarter and more proportionate. The new approach would reduce unnecessary burden while preserving the quality and relevance of the information supervisors need. It should also support easier data sharing and more integrated reporting across Europe”, said the incoming EBA Chair, François-Louis Michaud.

The envisaged revisions would better align reporting requirements with supervisory needs, reduce the number of data points across the EU harmonised reporting by around 50% (despite the addition of new reporting requirements related to IFRS 18, ESG and the Fundamental Review of the Trading Book - FRTB), and strengthen proportionality, in particular for small and non-complex institutions (SNCIs).

Separate EU-wide stress test and supervisory benchmarking data collections would be integrated into regular reporting. This would reduce overlaps, increase consistency, simplify reporting processes and make requirements more stable over time.

To foster transparency and coordination, the EBA will develop an EU-wide public repository of European and national supervisory data requests and issue guidance on data-request best practices. As a first step, today’s package includes an overview of national supervisory data collections and ongoing simplification efforts by competent authorities.

The proposed changes would apply from September 2027. In the meantime, the EBA will support implementation through close engagement with stakeholders via the public consultations, related hearings and a workshop.

Those measures contribute to EBA’s work towards integrated prudential and statistical reporting supported by a common data dictionary as part of the Joint Bank Reporting Committee (JBRC) initiative. They build on modern data modelling solutions, including Data Point Model (DPM) 2.0 standards and DPM Studio.

Consultation process

Responses to the consultations can be submitted using dedicated surveys in each topic-specific module and in the general part of the consultation paper on changes to the ITS on supervisory reporting  and in the consultation on the ITS on supervisory benchmarking. Unless requested otherwise, all contributions received will be published after the consultation closes.

The deadline for submitting comments is 10 July 2026, except for IFRS 18-related changes in FINREP, where the deadline is 10 May 2026.

The EBA will hold two public hearings on:

• the consultation paper on changes to the ITS on supervisory reporting on 5 May 2026, 10:00–13:00 CEST. Please register here by 28 April 2026, 16:00 CEST.
• the consultation paper on changes to the ITS on supervisory benchmarking on 24 June 2026, 09:30-12:30 CEST. Please register here until 17 June 2026, 16:00 CEST

The EBA will organise a workshop on ‘Efficient reporting: simpler, smarter, proportionate’, on 4 June 2026, 09:30–13:30 CEST. Please register here by 28 May 2026, 16:00 CEST.

Legal basis and background

EU supervisory reporting requirements are set out in Commission Implementing Regulation (EU) 2024/3117 (ITS on Supervisory reporting). They support supervisors’ assessment of institutions’ financial soundness and compliance with prudential requirements. In line with the EU-wide focus on simplification, the EBA has undertaken a comprehensive review of the ITS.

The EBA’s proposals draw on the experience gained from the use of supervisory reporting (including the EBA’s 2021 study on the cost of compliance with supervisory reporting and the 2025 Report on the efficiency of the regulatory and supervisory framework). Simplification measures focus on reducing data points and templates; adjusting reporting frequency and scope; strengthening proportionality for SNCI, including through a ‘core plus supplement’ approach; integrating parallel EBA data collections (such as stress testing and supervisory benchmarking) into regular reporting; improving alignment of definitions and qualitative elements; and better integrating reporting requirements currently requested at national level.

For supervisory benchmarking on credit risk and IFRS 9, the EBA collects data on the basis of Commission Implementing Regulation (EU) 2024/3117. Following changes to Article 78 of Directive 2013/36/EU (CRD) the reporting requirements need to be updated. Beyond, the consultation introduces simplifications and streamlining. Following the integration into the ITS on Supervisory reporting, the related credit risk and IFRS 9 requirements will be removed from the ITS on Benchmarking of internal models (Regulation (EU) 2016/2070).

The consultation paper sets out a proposal on ESG supervisory reporting requirements, building on the final draft ITS on disclosures developed pursuant to Article 449a of Regulation (EU) No 575/2013, and drawing on the related Pillar 3 disclosure framework. The ITS on disclosures is expected to be published in the coming weeks.