Integration of the diversity benchmarking Guidelines into DPM and XBRL taxonomies. It includes diversity policies and gender pay gap under the Capital Requirements Directive (CRD) and the Investment Firms Directive (IFD)
The amendments are substantial and aim to harmonize resolution reporting across the EU by introducing a revised set of templates, entity-specific obligations, and thresholds for relevant legal entities. They also strengthen group-level reporting requirements for financial interconnections and critical functions, while implementing a single data point model and validation rules to improve data quality and consistency
Minor changes to COREP templates reported
Integration of the intermediate EU parent undertakings (IPU) threshold monitoring templates into DPM and XBRL taxonomies.
Own initiative guidelines on reporting of data that competent authorities will need for the purpose of their supervisory tasks and for significance assessment.
Amendments to the ITS on Supervisory Reporting linked to changes and new requirements in relation to CRR3/CRD6 in step 1 (necessary changes to implement and monitor Basel III requirements in the EU)
Integration of reporting templates for intra-group transactions and risk concentration under FICOD into DPM and XBRL taxonomies, to be used in accordance with instructions from competent authorities.
The draft Implementing Technical Standards (ITS) specify uniform formats and templates for the notification to resolution authorities of contracts meeting the conditions of impracticability defined in the corresponding RTS on impracticability of contractual recognition of bail-in.
These Implementing Technical Standards (ITS) specify the templates, instructions and methodology for transmitting information on decisions on minimum requirements for own funds and eligible liabilities (MREL) by resolution authorities to the EBA.