EBA reporting framework 3.4 is expected to apply from 06/2024.

Please note that the scope of the framework release is tentative and may still change.

The EBA reporting framework v3.4 includes the following amended reporting requirements:

• Amendment to the ITS on supervisory reporting to include the new reporting on Interest Rate Risk in the Banking Book (IRRBB).
• Amendments to the ITS on specific reporting requirements, introducing new reporting on the own funds requirements for market risk calculated on the basis of the FRTB framework

EBA/EIOPA Taxonomy architecture v2.0 (uploaded on 26 April 2023)

The EBA and EIOPA have been working together with Eurofiling to produce a revised version of the Taxonomy Architecture in order to implement the improvements introduced by DPM Refit to data point modelling, like historization of certain concepts, and also to simplify the structure by removing unnecessary artefacts, such as normative codes for taxonomy frameworks.

Importantly, XBRL taxonomies created under this updated architecture remain fully compliant with the XBRL standard.

The main changes compared with the previous taxonomy architecture are:

1. Application of versioning on extensible enumeration metrics, hierarchies of domain members and dimensions.
2. Use of release numbers instead of publication dates in release folders.
3. Removal of redundant folders and files (e.g.: presentation linkbase).
4. Removal of not useful folders and files (e.g. normative folder, dpm-ids).
5. Addition of {module}-ignore-val.xml to deactivate the assertions in a module.
6. Change in the implementation of validation rules:
   • With the previous Taxonomy Architecture, one assertion may trigger multiple evaluations. Under the new architecture, for each such evaluation a separate assertion may be created and stored together in one assertion file.  E.g.: validation rule v2843_m applies to multiple rows; hence it is implemented in assertions as v2843_m_001, v2843_m_002, etc. and all these assertions are stored in one file v2843_m.xml.
   • Assertion error messages and labels are included in the assertion files (instead of separate files per assertion: {vr}-lab.xml and {vr}-err.xml).
   • aset-{prereq}.xml files were removed (to not depend on these files for XBRL processing), instead.
   • {module}-val-tabs.xml files per module were added to explicitly specify applied table(s) for each validation rule (to substitute for the loss of information by removing the aset files)
   • {module}-ignore-val.xml files were added in set folders to apply automatic deactivation in the taxonomy.

To facilitate the understanding of these changes, a sample taxonomy and sample instance documents are also provided.

The earliest possibility to apply this revised architecture in the EBA taxonomies could be for release 3.4 or release 4.0. 

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

i. Adopted ITS on supervisory reporting in English (excluding IRRBB) [ZIP, 1481KB]

ii. Adopted reporting templates in other EU languages (excluding IRRBB) [ZIP, 67,968 KB]

iii. ITS on supervisory reporting with regard to IRRBB [ZIP, 852 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]

f. ITS on specific reporting requirements for market risk [ZIP, 878KB]

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