EBA seeks feedback on draft version 4.4 of its reporting and disclosure framework

The European Banking Authority (EBA) has published a draft technical package for version 4.4 of its reporting and disclosure framework. This package covers IFRS 18 reporting, Pillar 3 ESG disclosures, and other technical amendments.

This early release aims to support reporting entities in preparing for upcoming changes before the final publication scheduled for September 2026. Stakeholders are invited to provide feedback on the draft technical package and the accompanying glossary by 24 August 2026, using the EBA feedback form.

The draft includes validation rules, the Data Point Model (DPM), and XBRL taxonomies. New reporting requirements include:

• Amendments to the ITS on Pillar 3 disclosures on ESG risks, equity, and shadow banking exposures, with a reference date of 31/12/2026 (31/12/2027 for SNCIs).
• New IFRS 18-aligned templates in the Supervisory Financial Reporting (FINREP) framework, with a reference date of 31/03/2027.
• Integration of FRTB-related disclosures templates into the DPM, with a reference date of 31/03/2027.
• Technical amendments to DPM and taxonomy related to Resolution Planning, MREL decisions, and Pillar 3 disclosures, with a reference date of 31/12/2026.
• DPM and taxonomy updates for Anti Money Laundering Authority (AMLA) eligibility templates, with a reference date of 31/12/2026.

The final technical package will be published in September 2026, incorporating stakeholder feedback. The current draft relates to phase 1 of the 4.4 release, with phase 2 (4.4.1) to include additional topics from the consultation paper on supervisory reporting simplification published on 10 April.

This draft also reflects amendments following the third FRTB Delegated Act and updates related to resolution planning and Pillar 3 disclosures, as identified in the EBA’s list of known issues published on 9 April. Further details on the impact of the FRTB Delegated Act will be communicated soon.

In June 2024, the EBA announced its plan to implement DPM 2.0. This draft continues the transition to DPM 2.0 and includes a new conversion file between DPM 1.0 and DPM 2.0 glossary. The final package will include additional elements, such as validation rules on AML-eligibility and revised AMLA risk assessment templates.

For more information, visit the official EBA publication: EBA seeks feedback on draft technical package for reporting and disclosure framework.