Reporting framework 4.2

EBA reporting framework 4.2 is expected to apply from Q4 2025.

It includes the following new and amended reporting requirements:

AREA OF REPORTING	NATURE OF CHANGE	EXPECTED FIRST REFERENCE DATE
Instant Payments reporting*	Integration of Instant Payments ITS into DPM and taxonomy. The ITS for uniform reporting templates in relation to the level of charges for credit transfers and share of rejected transactions under SEPA Regulation, aim to standardise reporting from Payment Service Providers (PSPs) to their National Competent Authorities (NCAs).	12/2022**
Resolution planning	Comprehensive revision of the reporting ITS on resolution planning	12/2025
Operational risk (COREP OF)	Additional reporting requirements in relation to CRR3/CRD6 in COREP covering reporting in scope of operational risk own funds requirements made available here.	03/2026
MREL decisions	Changes to MREL decisions ITS from NRAs to the EBA.	12/2025
Changes to Supervisory Benchmarking for Market risk	Restriction of the data collection to the information on the alternative standardised approach (ASA) to be provided by those banks that were granted the internal model approval.	02/2026 and 05/2026 (TBD)
All other modules	Update of all modules version due to the finalisation of the data dictionary transition to DPM 2.0 and new glossary	03/2026

^{* The first report for IPR has been moved from v4.1 to v4.2 due to 4 identities wrongly created between S 01.01 and S 01.02 templates (please refer to}^{FAQ from 10/09/2025}^{) and that would otherwise impede the reporting of these data points.}

^{**First remittance date from PSPs to NCAs on 9 April 2026 referring to 2022, 2023, 2024 and 2025 data}

CSV adoption policy:

xBRL-CSV reporting obligation will be moved from reference date 31/12/2025 to 31/03/2026; that means:
- For the reports with reference dates >= 31/03/2026, all the submitted or resubmitted reports must be in xBRL-CSV format
- For the reports with reference dates < 31/03/2026, EBA accept both xBRL-XML and xBRL-CSV report for all the submission and resubmission.
Exception for new types of reports MICA, PILLAR3, INSTANT PAYMENT, DORA, they should always in CSV format regardless of reference dates.

Links

1.AConsolidated 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)

a. ITS on supervisory reporting

i. Adopted ITS and templates on supervisory reporting in other EU languages

ii. Instructions (IT solutions)

iii. Instructions (IT solutions) in other EU languages

b. Guidelines on funding plans [ZIP, 349KB]

i. Reporting templates in other EU languages

c. ITS on supervisory benchmarking of internal models

d. ITS on resolution reporting

e. ITS on disclosure and reporting on MREL and TLAC [ZIP, 825KB]

i. Reporting templates in other EU languages [ZIP]

f. ITS on specific reporting requirements for market risk [ZIP, 878KB]

g. ITS on Reporting and disclosures for investment firms [ZIP, 435KB]

i. Reporting templates in other EU languages [ZIP, 110 KB]

h. RTS on threshold monitoring [ZIP, 128KB]

i. Decision on institutions ESG data ad-hoc collection

j. Guidelines on reporting requirements under the Markets in Crypto Assets Regulation (MiCAR)

i. Reporting templates in other EU languages

k. ITS on reporting of data on charges for credit transfers and payments accounts, and shares of rejected transactions

1.B Disclosure requirements (Unofficial text and meant purely as a documentation tool – legal acts are published in the official journal of the European Union)

a. Adopted ITS and templates on P3 disclosures

i. Instructions (IT solutions)

ii. Adopted ITS and templates on P3 disclosures in other EU languages

iii. Instructions (IT solutions) in all EU languages

2. Validation Rules and Scope (uploaded on 05/09/2025)

a. Validation rules release draft (new format)

3. DPM 4.2 draft (uploaded on 05/09/2025)

a. DPM database 2.0

b. DPM dictionary

c. DPM table layout and data point categorization

d. Identical cells

e. new glossary-conversion from DPM 1.0 to DPM 2.0 | Instructions