Reporting release 14 January 2025 – 02/2025

EBA published final technical package for 4.0 reporting framework

The European Banking Authority (EBA) has published the final version of the technical package for its 4.0 reporting framework to be used in regulatory reporting. The technical package contains standard technical specifications for regulatory reporting, including validation rules, the data point model (DPM) and XBRL taxonomies. Version 4.0 will enter into force in the first half of 2025 and includes several new and updated reporting requirements. The technical package includes versions of the contents of the Data Dictionary, used in describing reporting obligations, in both the old format DPM 1.0 and the new format DPM 2.0.

 

Changes and new reporting requirements included in the 4.0 reporting framework

  • New ITS amending the supervisory reporting framework (COREP templates) to implement the most immediate changes driven by the EU Banking Package (CRR3 and CRD6).

 

  • Minor technical amendments to reporting obligations by class 2 investment firms (COREP templates) in alignment with the CRR3/CRD6 changes.

 

  • Requirements under the Digital Operational Resilience Act (DORA): Updated requirements for the registers of information in relation to all contractual arrangements on the use of ICT services under the Commission Implementing Regulation (EU) 2024/2956.

 

  • Reporting of asset-referenced tokens (ARTs) and electronic money tokens (EMTs): Implementation of the new reporting requirements for issuers of ARTs and EMTs.

 

Further information, published earlier, can be found in the reporting releases 16/2024 and 27/2024.

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