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