EBA published draft technical package for 4.2 reporting framework – FIN-FSA migrates to xBRL-CSV in EBA ITS reporting

EBA published draft technical package for 4.2 reporting framework - FIN-FSA migrates to xBRL-CSV in EBA ITS reporting

The European Banking Authority (EBA) has published a draft of the technical package for its 4.2 reporting framework used in supervisory reporting. The technical package includes the technical standard specifications for supervisory reporting, which consist of validation rules, the data point model (DPM), and the XBRL taxonomy. The EBA will publish the final technical package in November 2025.

Key changes in the reporting framework

The 4.2 reporting framework includes several new and amended reporting requirements, concerning, among others, the following areas:

• Reporting according to the Instant Payment Regulation (IPR): New reporting requirements in accordance with the SEPA regulation regarding charges for credit transfers and the share of rejected payments. Due to technical corrections, the reporting has been postponed and incorporated into version 4.2 of the reporting framework.
• COREP OF - Operational risk: New reporting requirements under CRR3/CRD6 regarding own funds requirements for operational risk. First reference date: March 2026.
• Supervisory Benchmarking for Market Risk (SBP): Changes to supervisory benchmarking for market risk. First reference dates: February 2026 and June 2026 (to be confirmed).
• MREL decisions: Changes to the Implementing Technical Standards (ITS) on reporting MREL decisions from national authorities to the EBA. First reference date: December 2025.
• Resolution planning: Comprehensive revision of the ITS supporting resolution planning. First reference date: December 2025.

The FIN-FSA will migrate to using xBRL-CSV in EBA ITS reporting gradually, starting with data as at 31 December 2025. See reporting release 15/2025. A more detailed collection-specific schedule will be provided once the final technical reporting framework is published.

DPM 2.0 and new glossary

The 4.2 reporting framework finalises the transition to the DPM 2.0 model and a new glossary, which covers the entire reporting framework. The glossary streamlines terminology and improves the consistency of reporting requirements.

Stakeholders are requested to submit feedback on the draft reporting framework and the glossary by 19 September 2025 using the EBA feedback form.

More information on the XBRL taxonomy and DPM model for ITS reporting, as well as related content, is available on the EBA website.

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