eba_filing_rules_v5.7_2025_11_24.pdf
EBA XBRL Filing Rules version 5.7 – technical guidelines for banks and financial institutions on submitting XBRL reports to the EBA, covering syntax, context, fact and unit rules, filing indicators, and multi-currency reporting requirements for 2025.
faq_for_reporting_innovations_and_upcoming_releases_v2.pdf
EBA FAQ clarifying the transition to Data Point Model (DPM) 2.0 and enhanced glossary under reporting frameworks 4.0–4.2, covering new features, validation rules, taxonomy architecture, and implementation timelines for banks and authorities.
Conversion file instructions
EBA user guide detailing the conversion file for the DPM Quality Review project, mapping old glossary elements (domains, dimensions, members) to the new DPM 2.0 glossary (categories, properties, items) to improve reporting frameworks and support release v4.0 implementation.
AI Act: implications for the EU banking and payments sector
EBA analysis on the EU AI Act’s implications for banking and payments, assessing alignment with sectoral laws like CRD, CRR, and DORA, focusing on high-risk AI uses such as creditworthiness assessment and supervisory cooperation requirements by 2025-2027.
A rationale of the PD floor under the IRB framework
EBA staff paper analyzing the rationale for Probability of Default (PD) floors under the Internal Ratings-Based (IRB) framework, focusing on Basel III reforms. Examines calibration methods, estimation errors in low-default portfolios, and regulatory impact on capital requirements for financial institutions and corporates.