Reporting framework 4.2
EBA reporting framework 4.2 is expected to apply from Q3 2025.
It includes the following new and amended reporting requirements:
| AREA OF REPORTING | NATURE OF CHANGE | EXPECTED FIRST REFERENCE DATE |
| 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: The EBA publishes key regulatory products on operational risk capital requirements and related supervisory reporting | European Banking Authority | 03/2026 |
| MREL decisions | Changes to MREL decisions ITS from NRAs to the EBA. | 12/2025 |
| Changes to Supervisory Benchmarking for Market risk | For market risk benchmarking, the changes will be substantial. | 02/2026 and 06/2026 (TBD) |
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.