EBA reporting frameworks

This page provides an overview of supervisory reporting requirements and gathers the technical information related to the Validation rules, the EBA Data Point Model(s) (DPM) as well as the XBRL Taxonomies. The objective is to provide a comprehensive overview of the reporting requirements applicable for each reference date. These reporting requirements cover information on own funds requirements, financial information, large exposures, leverage ratio, liquidity, asset encumbrance, funding plans and benchmarking of internal models.

Each section includes a consolidated version of the requirements including the unofficial consolidated regulatory text and reporting templates and instructions to be used for reporting under each framework version. The legal acts are published in the Official Journal of the European Union.

In order to provide a uniform implementation of the reporting requirements, the data items included in the relevant Technical Standards and Guidelines have been translated into a DPM. The DPM is a structured representation of the data, identifying all the business concepts and its relations, as well as validation rules. It contains all the relevant technical specifications necessary for developing an IT reporting solution. The XBRL Taxonomies presents the data items, business concepts, relations and validation rules described by the DPM in the technical format of an XBRL taxonomy. Although primarily intended for use in data transmission between competent authorities and the EBA, authorities may choose to use the proposed XBRL taxonomy or a similar one for collecting data from credit institutions and investment firms in Europe.

The following table provides an overview of reporting framework version releases:

Reporting framework	Framework release date	Applicable for reports as of	Main changes from previous version
2.8	04/2018	31/12/2018	New templates on prudent valuation (COREP) Changes to Benchmarking of internal models New templates on resolution
2.7	04/2017	31/03/2018	Changes to FINREP (IFRS 9) New requirements / Changes to COREP on sovereign exposures and operational risk Changes to Additional liquidity monitoring metrics
2.6	01/2017	30/06/2017	Changes to validation rules Changes to Benchmarking of internal models
2.5	03/2016	31/12/2016	Changes to FINREP as regards GAAP reporters Changes to COREP to align with CCB disclosure requirements
2.4	09/2015	30/09/2016	Changes to COREP to align with revised LCR and LR Changes to Benchmarking of internal models
2.3	03/2015 (07/2015)	30/06/2015	Changes to COREP, FINREP and Funding plans New templates on 'Benchmarking of internal models' New templates on 'Additional liquidity monitoring metrics'
2.2	08/2014	31/12/2014	Changes to COREP, FINREP and Asset Encumbrance New templates on 'Funding plans'
2.1	03/2014 (07/2014)	30/09/2014	Changes to FINREP regarding forbearance and NPL New templates on 'Asset encumbrance'
2.0	09/2013 (12/2013)	31/01/2014	Original framework