Reporting framework 4.4

EBA reporting framework 4.4 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 requirements, liquidity and new reporting on ESG and regular stress testing data), with change management. The technical package will be split into two phase to accommodate for the IFRS18 earlier application.  

CHANGES ON REPORTING FRAMEWORK 

AREA OF REPORTING

NATURE OF CHANGE

EXPECTED FIRST REFERENCE DATE

PHASE

Amendments to the ITS on supervisory reporting

Amendments to the ITS on Supervisory Reporting linked to implementation of IFRS 18 in FINREP03/2027Phase 1

Amendments to the ITS on Supervisory Reporting linked to enhancements, finalised the implementation of CRR3/CRD6 – step 2 as per Roadmap and simplification, including:

  • COREP OF – operational losses; transitional arrangements; simplification; module split (financial year end); boundary and market risk; integration of stress tests;
  • COREP LE – exposures to shadow banking;
  • Benchmarking CR and IFRS9 – integration into the ITS on supervisory reporting; simplification;
  • FRTB - expansion of the reporting  (ASA details, AIMA);
  • FINREP – integration of stress tests; simplification; changes related to evolving needs for supervisory authorities’ risk assessment;
  • Liquidity - changes to ALMM and AE, reflecting on enhancements and the lessons learned from the supervisory processes market developments; simplification;
  • LCR and Leverage ratio – simplification;
  • ESG - new reporting, including integration of stress tests;
  • SNCIs alignment with P3 data needs.

09/2027

Phase 2

Amendments to DORA reporting

Technical amendments to DPM and taxonomy

12/2026

Phase 1

Amendments to Resolution Planning

Technical amendments to DPM and taxonomy

12/2026

Phase 1

New IMMA reporting 

New reporting of information for the purposes of monitoring the use and performance of initial margin models (IMMA reporting)  

09/2027

Phase 2

CHANGES ON DISCLOSURES FRAMEWORK 

AREA OF DISCLOSURE

NATURE OF CHANGE

EXPECTED FIRST REFERENCE DATE

PHASE

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

12/2027 for SNCIs

Phase 1

Amendments to other Pillar 3 templates 

Technical amendments to DPM and taxonomy

Integration of FRTB-related disclosures templates into the DPM

12/2026

Phase 1 

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