Reporting framework 3.0

EBA reporting framework 3.0 comprises amendments linked to the CRR2/CRD5, BRRD2 and IFR and is expected to apply from 30/06/2021.

The main changes compared to the previous version of the EBA reporting framework relate to the following:

  • New ITS on supervisory reporting replacing Regulation (EU) No 680/2014, including new reporting requirements and changes to the reporting on
    • own funds (incl. backstop for non-performing exposures)
    • credit risk and counterparty credit risk
    • large exposures
    • leverage ratio
    • net stable funding ratio
    • FINREP
    • G-SII indicators;
  • New ITS on specific reporting requirements for market risk (FRTB reporting) (first reference date: 30 September 2021)
  • New ITS on disclosure and reporting on MREL and TLAC
  • Technical package for the ITS for the notification of impracticability of contractual recognition of the bail‐in clause
  • Technical package for the ITS on reporting decisions on MREL
     

The technical documents available for download include the following:

1. 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)

  1. ITS on supervisory reporting [ZIP, 2,776KB]

I.Reporting templates in other EU languages [ZIP, 60.456KB]

  1. Guidelines on funding plans [ZIP, 349KB]

I.Reporting templates in other EU languages 

  1. ITS on supervisory benchmarking of internal models (see v2.10)
  1. ITS on resolution reporting [ZIP, 275KB]

I.Reporting templates in other EU languages [ZIP, 7067KB]

  1. ITS on disclosure and reporting on MREL and TLAC [ZIP, 825KB]

I.Reporting templates in other EU languages [ZIP, 1800KB]

  1. ITS on specific reporting requirements for market risk [ZIP, 878KB]

I.Reporting templates in other EU languages [ZIP, 20892KB]

 

2.  Validation rules  (Uploaded 30 October 2023) [XLSX, 9 495KB]

 

3. DPM v3.0

  a. DPM database (Updated 3 June 2021) [ZIP, 100,741KB]

  b. DPM dictionary (Updated 3 June 2021) [XLSX, 1,175KB]

  c. DPM table layout and data point categorisation (Updated 3 June 2021) [ZIP, 443KB]

 

4. EBA XBRL v3.0 (Phase 1)

  a. XBRL taxonomy files and supporting documentation (Updated 14 January 2021) [ZIP, 66,347KB]

  b. EBA XBRL filing rules (Updated 14 January 2021) [PDF, 1,421KB]

  c. Taxonomy packages 3.0 (Updated 14 January 2021) [ZIP, 32,228KB]

  d. Sample files 3.0 (Updated 14 January 2021) [ZIP, 3,591KB]

 

5. EBA XBRL v3.0 (Phase 2) 

  a. XBRL taxonomy files and supporting documentation (Updated 3 June 2021) [ZIP, 56,883KB]

  b. EBA XBRL filing rules (Uploaded 18 March 2021) [PDF, 1,402 KB]

  c. Taxonomy packages 3.0 (Updated 3 June) [ZIP, 32,051KB]

  d. Sample files 3.0 (Updated 3 June) [ZIP, 1,472KB]

 

6. Small validation rules package 

Links