The EBA reporting framework release 3.2 consists of six packages.
It includes the following new and amended reporting requirements:
AREA OF REPORTING | NATURE OF CHANGE | EXPECTED FIRST REFERENCE DATE
UPDATED 26/09/2022 |
---|---|---|
COREP |
Changes to Own Funds reporting in response to RTS on software, to Securitisations reporting to align with the Capital Market Recovery Package (CMRP) in response to the COVID-19 crisis and other technical amendments (ITS and technical package) |
06/2023 |
Changes to reporting of Additional liquidity monitoring metrics (ALMM), including new proportionality measures for small and non-complex institutions |
06/2023 | |
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 |
06/2023 |
G-SII reporting |
Extension of scope and amendments to the DPM and validation rules |
06/2023 |
SupervisoryBenchmarking |
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 |
12/2023 for pay gap 12/2022 for the rest of GL |
Investment Firms |
Minor amendments to DPM and validation rules to align with the adopted version of the ITS and changes to the shared COREP templates. New RTS on reporting for threshold monitoring purposes |
06/2023 (ITS) unknown (RTS) |
The technical package is being published in three phases. Phase 1 covers COREP, Asset Encumbrance reporting, G-SII reporting and Investment Firms reporting and was published in March 2022. Phase 2 was published in June 2022 and covers Supervisory Benchmarking reporting, minor amendments to other modules, as well as general XBRL changes (see section ‘EBA filing rules’ below). Phase 3, covering remuneration, is expected to be published end September/beginning of October.
EBA Filing rules (updated on 26 September 2022)
The EBA published filing rules document (v5.2,) to modify rule 3.6:
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]
I. Reporting templates in other EU languages [ZIP, 67,968 KB]
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 10 March 2023) [XLSX, 7916KB]
3. DPM v3.2.phase 3 (Uploaded 30 September 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 3 (Uploaded 30 September 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