Reporting framework 3.4
EBA reporting framework 3.4 is expected to apply from 06/2024.
It includes the following new and amended reporting requirements:
| AREA OF REPORTING | NATURE OF CHANGE | EXPECTED FIRST REFERENCE DATE |
|---|---|---|
| IRRBB | Amendments to the ITS on supervisory reporting, introducing new reporting on Interest Rate Risk in the Banking Book (IRRBB) | 09/2024 |
| MREL / TLAC | Amendments to the ITS on disclosure and reporting on MREL and TLAC, to reflect the prior permission regime and amendments to the daisy chain framework | N/A (superseded by v3.5)* |
*Small changes during Commission adoption process will be reflected in 3.5. release. While 3.5 kicks in, institutions will keep using 3.2
- 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. Adopted ITS on supervisory reporting with regard to IRRBB [ZIP, 852 KB]
iv. IRRBB Reporting templates in other EU languages
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
2. Validation rules (Uploaded 10 March 2025) [XLSX, 12 685KB]
3. DPM v3.4 (Uploaded 6 February 2024)
a. DPM database [ZIP, 98 837KB]
b. DPM dictionary [XLSX, 1 445KB]
c. DPM table layout and data point categorisation [ZIP, 339KB]
4. EBA XBRL v3.4 (Uploaded 6 February 2024)
a. XBRL taxonomy files and supporting documentation [ZIP, 69 845KB]
b. Taxonomy packages [ZIP, 5 833KB]
c. Sample files [ZIP, 494KB]