EBA updates supervisory reporting framework following the new capital requirements regulation (CRR3) | EBA

The European Banking Authority (EBA) has published a final draft on new technical standard (ITS) for official reporting. The renewed ITS contains changes to the common reporting of credit institutions in accordance with CRR3. The ITS is binding legislation only after the European Commission has approved it. The renew reporting is intended to begin from reference date 31st March 2025.

The revised ITS contains new or amended reporting requirements f.ex. on output floor, credit risk, market risk, CVA risk and capital requirements on operational risks, leverage ratio and transitional treatment for cryptocurrencies. In terms of operational risk, the new more extensive reporting requirements will be finalized by the end of the year.

In the last quarter of 2024, the EBA will publish a technical package (DPM 4.0) containing a new data point model, validation rules and an XBRL taxonomy.

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

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