Reporting framework 4.0
EBA reporting framework 4.0 is expected to apply from 12/2024.
It includes the following new and amended reporting requirements:
AREA OF REPORTING | NATURE OF CHANGE | EXPECTED 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 reporting | Minor changes to COREP templates reported by class 2 investment firms due to CRR3/CRD6 | 03/2025 |
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 |
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 3.5 or release 4.0.
Documents
Links