Reporting frameworks
This page provides an overview of reporting requirements specified by the EBA and gathers the technical information related to the Validation rules, the EBA Data Point Model(s) (DPM) as well as the XBRL Taxonomies. The objective is to provide a comprehensive overview of the reporting requirements applicable for each reference date.
Each section includes a consolidated version of the requirements including the unofficial consolidated regulatory text and reporting templates and instructions to be used for reporting under each framework version. The legal acts are published in the Official Journal of the European Union.
In order to provide a uniform implementation of the reporting requirements, the data items included in the relevant Technical Standards and Guidelines have been translated into a DPM. The DPM is a structured representation of the data, identifying all the business concepts and its relations, as well as validation rules. It contains all the relevant technical specifications necessary for developing an IT reporting solution.
The XBRL Taxonomies presents the data items, business concepts, relations and validation rules described by the DPM in the technical format of an XBRL taxonomy. Although primarily intended for use in data transmission between competent authorities and the EBA, authorities may choose to use the proposed XBRL taxonomy or a similar one for collecting data from credit institutions and investment firms in Europe.
The validation rules associated with a framework release can be subject to change as part of an ‘updated validation rules package’ (published around two months before the first reference date of a framework release) or as part of a ‘small validation rules package’ (published every quarter). The published version of the validation rules file (Excel) includes the latest version of the validation rules for all framework releases.
Reporting time traveller
The reporting time traveller feature lets you peek into the past, present and future, and see the entire reporting framework as it will be on a specific date.
The following table provides an overview of reporting framework releases:
| Reporting framework | Framework release date | Applicable for reports as of | Main changes |
|---|---|---|---|
| 4.2 | TBD | Module specific from 12/2025 | Tentative Changes to ITS on Resolution Planning Changes on MREL decisions Additional reporting on operational risk own funds requirement |
| 4.1 | TBD | Module specific from 06/2025 | Tentative Changes to Supervisory Benchmarking (MR-RM) New EBA Guidelines MiCAR supervisory reporting requirements Full set of Pillar 3 templates (for Pillar 3 hub) Integration of Instant Payments ITS into DPM and taxonomy |
| 4.0 | From 12/2024 | Module specific from 03/2025 | Changes and new requirements in relation to CRR3/CRD6 in COREP and IF class 2 New ITS on MiCAR reporting requirements New ITS on DORA |
| 3.5 | TBD | Module specific from 12/2024 | Integration of DORA ITS into DPM and taxonomy (not applicable – provisional draft until the final ITS is adopted by the Commission)Integration of diversity benchmarking GL into DPM and taxonomy Integration of FICOD templates into DPM and taxonomy Changes to FRTB (not applicable – provisional draft until the FRTB framework starts applying) Changes to MREL/TLAC reporting |
| 3.4 | From 07/2023 | Module specific from 06/2024 | New IRRBB reporting requirements Changes to MREL/TLAC reporting - Small changes during Commission adoption process will be reflected in 3.5. release. While 3.5 kicks in, institutions will keep using 3.2 |
| 3.3 | From 05/2023 | Module specific from 09/2023 | Integration of IPU reporting into DPM and taxonomy Integration of ESG pillar 3 disclosures into DPM and taxonomy Pillar 3 hub templates Changes to Supervisory Benchmarking Advanced IRRBB ad-hoc data collection |
| 3.2 | From 12/2021 | Module specific from 09/2022 | Changes to ALMM including added proportionality Changes to COREP (own funds/own funds requirements) Changes to Asset encumbrance Changes to G-SII reporting Changes to Supervisory Benchmarking Changes to Resolution Planning Changes to Investment firms reporting |
| 3.1 | From 03/2021 | Module specific from 09/2021 | Reporting framework for investment firms under IFR Changes to Resolution planning reporting Changes to supervisory benchmarking |
| 3.0 | From 06/2020 | Module specific from 30/06/2021 | Changes and new requirements in relation to CRR2 (incl. Backstop Regulation) New reporting requirements in relation to BRRD2 |
| 2.10 | From 04/2020 | Module specific from 09/2020 | Updated Guidelines on Funding Plans Integration of remuneration into DPM and taxonomy Integration of fraudulent payments into DPM and taxonomy Minor changes to Resolution planning Update on supervisory benchmarking Guidelines on COVID-19 measures reporting and disclosure |
| 2.9 | From 12/2018 | Module specific from 12/2019 | Changes to COREP to align with new securitisation framework Changes to FINREP concerning NPE&FB, P&L and IFRS 16 Changes to LCR to align with the LCR amending Act Update on supervisory benchmarking |
| 2.8 | 04/2018 | 31/12/2018 | New templates on prudent valuation (COREP) Changes to Benchmarking of internal models New templates on resolution |
| 2.7 | 04/2017 | 31/03/2018 | Changes to FINREP (IFRS 9) New requirements / Changes to COREP on sovereign exposures and operational risk Changes to Additional liquidity monitoring metrics |
| 2.6 | 01/2017 | 30/06/2017 | Changes to validation rules Changes to Benchmarking of internal models |
| 2.5 | 03/2016 | 31/12/2016 | Changes to FINREP as regards GAAP reporters Changes to COREP to align with CCB disclosure requirements |
| 2.4 | 09/2015 | 30/09/2016 | Changes to COREP to align with revised LCR and LR Changes to Benchmarking of internal models |
| 2.3 | 03/2015 (07/2015) | 30/06/2015 | Changes to COREP, FINREP and Funding plans New templates on 'Benchmarking of internal models' New templates on 'Additional liquidity monitoring metrics' |
| 2.2 | 08/2014 | 31/12/2014 | Changes to COREP, FINREP and Asset Encumbrance New templates on 'Funding plans' |
| 2.1 | 03/2014 (07/2014) | 30/09/2014 | Changes to FINREP regarding forbearance and NPL New templates on 'Asset encumbrance' |
| 2.0 | 09/2013 (12/2013) | 31/01/2014 | Original framework |