The EBA reporting framework release 3.3 consists of three packages.
It includes the following new and amended reporting requirements:
| Area of reporting | nature of change | EXPECTED FIRST REFERENCE DATE UPDATED: 07/07/2023 |
|---|---|---|
| IPU |
Integration of the intermediate EU parent undertakings (IPU) threshold monitoring templates into DPM and XBRL taxonomies. |
12/2023 |
| ESG |
Integration of ESG pillar 3 disclosures into DPM and taxonomy to support the implementation of the EBA Decision EBA/DC/498 |
12/2023 |
| P3 hub templates |
Integration of a subset of Pillar 3 disclosure templates in preparation for the Pilot of the Pillar 3 Data hub project. Only a small number institutions are included in the pilot. |
12/2023 |
| Supervisory Benchmarking |
Amendments to the ITS on Supervisory Benchmarking, including the expansion of the IFRS9 benchmarking exercise to high default portfolios, new market risk templates on default risk charge and residual risk add-on, as well as other minor updates and corrections |
09/2023 |
| IRRBB |
Advanced ad-hoc reporting of the amendment to the ITS on supervisory reporting to include the new reporting on Interest Rate Risk in the Banking Book (IRRBB) for QIS institutions. |
12/2023 |
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 [5 124KB]
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]
i. Decision on institutions ESG data ad-hoc collection
j. Decision on institutions IRRBB data ad-hoc collection
2. Validation rules (Uploaded 11 September 2023) [XLSX, 9 158KB]
3. DPM v3.3 phase 2 (Uploaded 17 July 2023)
a. DPM database [ZIP, 94 667KB]
b. DPM dictionary [XLSX, 1 396KB]
c. DPM table layout and data point categorisation [ZIP, 823KB]
4. EBA XBRL v3.3 phase 2 (Uploaded 17 July 2023)
a. XBRL taxonomy files and supporting documentation [ZIP, 69 176KB]
b. Taxonomy packages [ZIP, 4 322KB]
c. Sample files [ZIP, 281KB]