Supervisory benchmarking frameworks

This page provides an overview of the requirements for the data submission to the annual benchmarking exercise. These requirements are set out in the Commission Implementing Regulation (EU) 2016/2070 of 14 September 2016 (ITS on supervisory benchmarking) which has been amended annually since then. 

The first column of the below table indicates the version of the ITS that is relevant to the exercise of a specific year. For example, the (I)TS version of 2020 is relevant for the data submission in 2020 with the reference date for data submission being the 31.12.2019.

The second column provides the date at which the EBA has published the final draft ITS relevant to the exercise of a specific year. Changes to the ITS are usually consulted in January and February before the final draft ITS is published. It should be noted that formally the final draft ITS relevant to the exercise of a specific year are an amendment of the original ITS and that therefore it only covers those Annexes that have been changed vis-a-vis the previous year. 

The third column contains a summary of the changes that have been made in the final draft ITS published by the EBA at the date given in the second column compared to the requirements of the previous year.

The fourth column provides the link to the final ITS adopted and published (in a consolidated version – with all relevant annexes) by the Commission. Given that this consolidated version may be available only quite late in the process, banks should, until this information is published, rely on the final draft ITS published by EBA to prepare their data submission.  

The last column contains the link to relevant technical information related to the validation rules, the EBA Data Point Models (DPM) as well as the XBRL Taxonomies.

ITS version Date of EBA publication Main changes Consolidated version of the ITS Relevant validation rule (reporting framework)


5 May 2022

Credit risk: Minor changes to benchmark portfolios.

For market risk, in order to keep the exercise informative, the data collection is extended to include the collection of new instruments and portfolios.

EUR-Lex - 32016R2070 - EN - EUR-Lex (from 06.03.2023)

Reporting framework 3.2


3 June 2021

IFRS9: New metrics introduced, in particular the Loss Given Default (LGD);

Credit risk: New metrics introduced to measure the level of conservatism incorporated in the risk estimates;

Market risk: For the market risk benchmarking, the framework is extended to allow the collection of new information, in particular as regards sensitivity-based-measures (SBM).

EUR-Lex - 32016R2070 - EN - EUR-Lex (from 20.07.2022)

Reporting framework 3.1



4 Mai 2020

New IFRS9 data collection.

Credit risk: Reporting of the hypothetical RWA calculated under the standardised approach  for low default portfolios (LDP) and the hypothetical RWA based on empirical default rates at the rating split level.

EUR-Lex - 32016R2070 - EN - EUR-Lex (from 16.12.2021)

Reporting framework 3.0



16 July 2019

Credit risk: Major changes to the relevant portfolio definition (simplification and alignment to COREP).

Market risk: The instruments have been updated and clarified.

EUR-Lex - L:2019:090:TOC - EN - EUR-Lex

Reporting framework 2.9


29 June 2018

Credit risk: Includes both HDP and LDP; Minor changes to the benchmarking portfolios for CR (new: distinction between on- and off-balance sheet exposures, split by new collateral types, split by type of specialised lending); Minor adjustments to the metrics for benchmarking portfolios.

Market risk: the portfolios have been significantly updated, are significantly simpler in their composition and consist of plain vanilla instruments.

EUR-Lex - L:2019:090:TOC - EN - EUR-Lex

Reporting framework 2.8


14 December 2017

Credit risk: Includes both HDP and LDP -

EUR-Lex - 02016R2070-20180607 - EN - EUR-Lex


Reporting framework 2.6


04 May 2017

Credit risk: focused on LDP -

EUR-Lex - 32017R1486 - EN - EUR-Lex

 Reporting framework 2.5


02 March 2015

Credit risk: focused on HDP

EUR-Lex - 32016R2070 - EN - EUR-Lex

Reporting framework 2.3