The EBA reporting framework release 3.2 includes the following amended reporting requirements:

Area of reporting Nature of change Expected first reference date

 

 

 

 

COREP

Changes to Own Funds in response to RTS on software, to Securitisations to align with the Capital Market Recovery Package (CMRP) in response to the COVID-19 crisis and other technical amendments (ITS and technical package)

12/2022

Changes to Additional liquidity monitoring metrics (ALMM), including new proportionality measures for small and non-complex institutions

12/2022

Amendments to the DPM and validation rules of the Net stable funding ratio (NSFR)

12/2022

Asset

Encumbrance

Changes to Asset Encumbrance, including a revision of the definition of the asset encumbrance level and further proportionality measures

12/2022

G-SII

Extension of scope and amendments to the DPM and validation rules

12/2022

Supervisory Benchmarking

Annual update and minor amendments to the technical package

09/2022 for IMV

12/2022 other

Remuneration

New and amended reporting requirements for investment firms and credit institutions

12/2022 (tentative)

Investment Firms

Minor amendments to DPM and validation rules to align with the adopted version of the ITS.

New RTS on reporting for threshold monitoring purposes

12/2022 (ITS)

06/2022 (RTS)

The technical package is expected to be published in 3 phases. Phase 1 will cover COREP, Asset Encumbrance, G-SII reporting and Investment Firms reporting and is expected to be published in Q1 2022.  Phase 2 is expected to be published in Q2 2022 and would cover Supervisory Benchmark reporting.   


EBA Filing rules (updated on 19 October 2021)

The EBA published filing rules document V5.1, to improve two filing rules:

  • Modify rule 1.6 to simplify the usage of filing indicator by removing the option “empty filing indicator”. This updated rule must be followed from 2023-01-01 for all the submissions and resubmissions.
  • Modify rule 3.6 to improve CON/IND information circulation and to allow for multiple consolidation levels for an entity, CON/IND is being moved from module name to reporting subjects from reference date 31/12/2022 onwards. 

 

The change to the filing rule implies the following for the modular release of reporting framework 3.2:

  • COREP, AE, G-SII:
    • CON/IND will be removed from the module name (e.g. AE_CON and AE_IND become AE). The new modules will be applicable from December 2022.
  • Investment Firms:
    • The renamed modules IF_CLASS2, IF_CLASS3, IF_GROUPTEST, stemming from the ITS, will apply from December 2022
    • Module THRESHOLD_MONITORING, stemming from the RTS, will apply from June 2022
  • Supervisory Benchmarking:
    • Module SBPIMV_CON, SBPIMV_IND will apply for September 2022 only.
    • The previous module for credit risk benchmarking is split into one for credit risk- and one for IFRS9-benchmarking, The two new modules (SBP_CR and SBP_IFRS9) as well as the modules SBP_RM, and SBPIMV will apply from December 2022
  • Remuneration:
    • Modules without CON/IND will continue to be used (like the previous versions). The first reference date is tentatively set for December 2022.
  • For all the other frameworks not in scope of 3.2 (FINREP, RESOLUTION, MREL, PAY, COVID19, FP), the modules without CON/IND/IFRS/GAAP will be created in release 3.2 with no further amendments to the data point definition and table definition. These modules will apply from December 2022.

 

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)

a. ITS on supervisory reporting [ZIP, 1481KB]

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

I.Reporting templates in other EU languages 

c. ITS on supervisory benchmarking of internal models [ZIP, 4734KB] 

d. ITS on resolution reporting [ZIP, 257KB]

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

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

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

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

g. ITS on Reporting and disclosures for investment firms [ZIP, 435KB]

i. Reporting templates in other EU languages [ZIP, 110 KB]

h. RTS on threshold monitoring [ZIP, 128KB]

 

2. Validation rules  (Uploaded 13 June 2022) [XLSX, 7522KB]

 

3. DPM v3.2.phase 2 (Uploaded 3 June 2022)

  a. DPM database [ZIP, 91084KB]

  b. DPM dictionary [XLSX, 1232KB]

  c. DPM table layout and data point categorisation [ZIP, 8027KB]

 

4. EBA XBRL v3.2.phase 2 (Uploaded 9 June 2022)

  a. XBRL taxonomy files and supporting documentation [ZIP, 65295KB]

  b. Taxonomy packages  [ZIP, 20351KB]

  c. Sample files  [ZIP, 2033KB]

 

5. Small validation rules package