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:

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
Integration of the FRTB module into COREP
Investment firms reportingMinor changes to COREP templates reported by class 2 investment firms due to CRR3/CRD6 03/2025
MiCAR reporting ITSNew 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
ESG ad hoc

Amendments to ESG ad hoc (ESG Pillar 3 disclosures) to add new validation rules

SSM ESG extension


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.