Reporting framework 4.0

EBA reporting framework 4.0 is expected to apply from 03/2025.

It includes the following new and amended reporting requirements:

AREA OF REPORTINGNATURE OF CHANGEEXPECTED FIRST REFERENCE DATE
CRR3/CRD6 changes (step 1)Amendments to the ITS on Supervisory Reporting linked to changes and new requirements in relation to CRR3/CRD6 in step 1 (necessary changes to implement and monitor Basel III requirements in the EU)03/2025*
Investment firms reportingMinor changes to COREP templates reported by class 2 investment firms due to CRR3/CRD603/2025*

MiCAR reporting

ITS

New ITS introducing reporting requirements for issuers of asset-referenced tokens (ARTs) and of e-money tokens (EMTs) denominated in a non-EU currency under Regulation (EU) 2023/1114 on Markets in Crypto-assets (MiCAR). The ITS also provide templates and related instructions that crypto-asset service providers (CASPs) must provide to issuers of ARTs and of EMTs denominated in a non-EU currency.03/2025*
DORA ITSNew DORA ITS (amendments to the   DPM and taxonomy published in 3.5 to align with the ITS changes taking place during the EC adoption process).03/2025
Supervisory BenchmarkingNo changes will be implemented in the technical package for SBP IMV module for exercise 2025. SBM validation portfolios will be reported in exercise 2025 trough template C 120.02 with reference date June 2025 (and not Feb 2025, reference date specified in the draft ITS), as in previous exercise.no changes

* A draft technical package was published on 23th October. The final technical package is expected to be published end December.

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 3.5 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)

  2. Validation rules and scope (updated 23/10/2024)

    a. Validation rules release (new format) (Uploaded on 23/10/2024)

    b. Scope  (new format)

    c. Validation rules previous releases (old format) (Uploaded 12 September 2024)

  3. DPM 4.0 (uploaded on 28/10/2024)

    a. DPM database 1.0

    b. DPM database 2.0

    c. DPM dictionary

    d. DPM table layout and data point categorization

    e. Identical cells

    f. New Glossary - conversion file between DPM 1.0 and DPM 2.0 glossary

  4. EBA XBRL v4.0 (uploaded on 23/10/2024)

    a. Full taxonomy

    b. Taxonomy package under taxonomy architecture v2.0

    c. Sample files for taxonomy under taxonomy architecture v2.0 

  5. FAQs for Reporting Innovations and Upcoming Releases