EBA reporting framework 3.3 is expected to apply from 12/2023.
The EBA reporting framework v3.3 includes the following amended reporting requirements:
- Integration of the intermediate EU parent undertakings (IPU) threshold monitoring templates into DPM and XBRL taxonomies.
- Minor updates to the ITS on disclosures and reporting on MREL and TLAC, in response to the ‘daisy chain’ amendments, the permission regime for buying back instruments
- 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
- Integration of ESG pillar 3 disclosures into DPM and taxonomy