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 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* |
DORA ITS | New 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 Benchmarking | No 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:
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.
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)
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)
DPM 4.0 (uploaded on 28/10/2024)
d. DPM table layout and data point categorization
f. New Glossary - conversion file between DPM 1.0 and DPM 2.0 glossary
EBA XBRL v4.0 (uploaded on 23/10/2024)
b. Taxonomy package under taxonomy architecture v2.0
c. Sample files for taxonomy under taxonomy architecture v2.0
- FAQs for Reporting Innovations and Upcoming Releases