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:
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:
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