Reporting framework 3.3

The EBA reporting framework release 3.3 consists of three packages.

It includes the following new and amended reporting requirements:

Area of reportingnature of changeEXPECTED FIRST REFERENCE DATE
UPDATED: 07/07/2023
IPUIntegration of the intermediate EU parent undertakings (IPU) threshold monitoring templates into DPM and XBRL taxonomies.12/2023
ESGIntegration of ESG pillar 3 disclosures into DPM and taxonomy to support the implementation of the EBA Decision EBA/DC/49812/2023
P3 hub templatesIntegration 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 BenchmarkingAmendments 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 corrections09/2023
IRRBBAdvanced 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 6 February 2024) [XLSX, 10 024KB] ! Please note that the quarterly publication for 2024 Q1 will be delayed to 22 March 2024.

 

3. DPM v3.3 phase 3 (Uploaded 30 October 2023)

  a. DPM database [ZIP, 94 359KB]

  b. DPM dictionary [XLSX, 1 444KB]

  c. DPM table layout and data point categorisation [ZIP, 1 296KB]

 

4. EBA XBRL v3.3 phase 3 (Uploaded 30 October 2023)

  a. XBRL taxonomy files and supporting documentation [ZIP, 69 176KB]

  b. Taxonomy packages  [ZIP, 4 322KB]

  c. Sample files  [ZIP, 281KB]

  d. Filing rules v5.3 [PDF, 1MB] is published regarding the ESG ad-hoc collection (as per EBA/DC/498 from 06 July 2023). The Pillar 3 ESG disclosures of institutions are requested in millions, the precision of the data transmitted will therefore be of millions of units (in accordance with Article 19, point 4 (a) of the ITS on public disclosures (EU) 2021/637) ( @decimals >= “-6”)