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:

  • to redefine the condition to apply the new reporting subject, which is now independent from the application date of the COREP-, AE- and GSII-modules of framework release 3.2
  • to explicitly instruct the usage of entity types to indicate aggregate levels in the reporting subject of an aggregate reporting document
  • use the neutral entity schema  “https://eurofiling.info/eu/rs”, replacing https://www.eba.europa.eu/eu/rs

 

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 COREP_OF, COREP_ALM, GSII and AE modules will be applied from the reference date June 2023
    • The other modules in COREP will be applied from the reference date December 2022
  • Investment Firms:
    • The renamed modules IF_CLASS2, IF_CLASS3, IF_GROUPTEST, for the reporting in accordance with the ITS on Investment Firms Reporting, will be used from the reference date June 2023
    • Module THRESHOLD_MONITORING, stemming from the RTS, will apply once the RTS on threshold monitoring enter into force
  • Supervisory Benchmarking:
    • Module SBPIMV_CON, SBPIMV_IND will apply for September 2022 only
    • The v3.2-version of the module SBPIMV will never be actively used for reporting
    • 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 module SBP_RM will be used for the reference date 
  • Remuneration:
    • Modules without CON/IND will continue to be used like the previous versions. The first reference date is December 2022 for all data except gender pay gap for credit institutions which is December 2023
  • All other frameworks (FINREP, RESOLUTION, MREL, PAY, COVID19, FP)
    • Modules without CON/IND/IFRS/GAAP were created and will be used from the reference date 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 30 September 2022) [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