Reporting framework 3.2 | European Banking Authority

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]

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]