Reporting framework 4.3

EBA reporting framework 4.3 is expected to apply from Q4 2026.

It includes new and amended reporting requirements, as well as review and simplification of the supervisory and resolution reporting framework (incl. FINREP, own funds, liquidity and new reporting on ESG and regular stress testing data), with change management.

CHANGES ON REPORTING FRAMEWORK 
AREA OF REPORTINGNATURE OF CHANGEEXPECTED FIRST REFERENCE DATE
Amendments to the ITS on supervisory reporting

Amendments to the ITS on Supervisory Reporting linked to changes and new requirements in relation to CRR3/CRD6 in step 2 and to simplification, including:

  • COREP OF – changes to IP losses, exposures to shadow banking and transitional arrangements; implementation of the least used templates.
  • Benchmarking CR – Integration into the ITS on supervisory reporting and simplification
  • FRTB - Expansion of the reporting  (ASA details, AIMA, boundary and reclassifications)
  • FINREP - implementation of the IFRS 18 and the evolving needs for Supervisory Authorities’ risk assessment, while considering proportionality and simplification.
  • Liquidity - Changes to ALMM and AE, given the need to support liquidity analysis. Changes are based on lessons learned from the supervisory processes and are meant to replace ad-hoc requirements run on the authorities side that have become stable enough to be considered for harmonisation at EEA level. Changes are also considering streamlining the reporting requirements in view of reducing the reporting burden to institutions.
  • ESG
From 09/2027
New ITS on Third country branches reportingArticle 48 I (1) of the CRD VI12/2026
Amendments to DORA reportingMinor technical amendments12/2026
New IMMA reporting New reporting of information for the purposes of the authorisation of initial margin models (IMMA reporting) TBD
CHANGES ON DISCLOSURES FRAMEWORK 
AREA OF DISCLOSURENATURE OF CHANGEEXPECTED FIRST REFERENCE DATE
Amendments to the ITS on Pillar 3 disclosures 

Amendments to the ITS on Pillar 3 disclosures linked to changes and new requirements in relation to CRR3/CRD6 in step 2, including:

  • Disclosures on ESG

  • Disclosure requirements on the aggregate exposure to shadow banking entities Disclosures on equity exposures

12/2026

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