Reporting release 18 July 2024 – 15/2024

EBA’s DPM 3.5 to apply as from 31 December 2024 data | EBA

The European Banking Authority (EBA) has published version 3.5 of the DPM for regulatory reporting, including the XBRL taxonomy and validation rules. The changes have an impact on reporting by credit institutions, investment firms, management companies, custodians and authorised alternative investment fund managers.

The DPM 3.5 technical standard exceptionally includes certain data collections that will be reportable at a later date.

REM GL

Reporting on management diversity and the gender pay gap (Diversity benchmarking GL) is carried out every three years. The first reporting reference date is 31 December 2024, and it must be reported by 30 April 2025 at the latest. The reporting is sample-based, in accordance with EBA/GL/2023/08, paragraph 14: "EBA will contact the competent authorities well in advance of each data collection and provide further information on how to determine the sample of institutions and investment firms from which data should be collected. After the request, the competent authorities should notify EBA within the time frame set by EBA of the list of institutions and investment firms they intend to include in the diversity benchmarking."

FICOD

FICOD concerns the reporting of intra-group transactions and risk concentrations within financial conglomerates primarily engaged in financial activities and corresponds in content to the FICOD reporting framework previously published by EIOPA for financial conglomerates primarily engaged in insurance activities (see also reporting release 20/2023).

DORA (Digital Operational Resilience Act)

Preliminary reporting templates for the register of information on contractual arrangements on the use of ICT services provided by ICT third-party providers under DORA, the regulation on digital operational resilience in the financial sector, have been published in the EBA's DPM 3.5 version. The preliminary templates should not be used for regular reporting. The templates are based on the draft technical standards published by EBA in January 2024, which has not yet been adopted by the European Commission. Any changes to the reporting framework due to the Commission's approval will be reflected in the EBA's future DPM frameworks. The start date for the regular reporting of ICT outsourcing data is still uncertain and will be announced separately. A voluntary ICT outsourcing data collection exercise is currently underway (see also supervision release 25/2024 (only in Finnish and Swedish).

COREP FRTB (Fundamental Review of the Trading Book)

The implementation of the updated COREP FRTB (Fundamental Review of the Trading Book) templates will take place at a future date to be announced later. The European Commission is delaying the entry into force of the updated rules for the calculation of capital requirements for market risk. The templates published now should not be used for reporting until the FRTB regulation enters into force.

MREL TLAC

The Financial Stability Authority (FFSA) is responsible for changes in the reporting of "Minimum Requirement for Own Funds and Eligible Liabilities" (MREL) and "Total Loss-Absorbing Capacity" (TLAC). The changes for the MREL TLAC data collection will take effect from the reporting date 31 December 2024.

Minor changes have been made to the DPM, and validation rules have been adjusted based on the adopted ITS. The DPM survey tool has also been updated to correspond to the current release.

Further information on the XBRL taxonomy and DPM model applying to the ITS reporting is available on the EBA website.

For further information, please contact

  • Contacts primarily through the FIN-FSA Reporter portal.