The European Banking Authority (EBA) has published a draft technical package for version 4.4 of its reporting and disclosure framework, introducing new requirements for IFRS 18 reporting, Pillar 3 ESG disclosures, and other technical amendments. The EBA is inviting stakeholders to submit feedback by 24 August 2026, ahead of the final publication scheduled for September 2026.
The draft package, released on 24 July 2026, includes validation rules, the Data Point Model (DPM), and XBRL taxonomies. Key new reporting requirements include amendments to the Implementing Technical Standards (ITS) on Pillar 3 disclosures for ESG risks, equity and shadow banking exposures, with a first reference date of 31 December 2026 (31 December 2027 for small and non-complex institutions). New IFRS 18-aligned templates in the Supervisory Financial Reporting (FINREP) framework are introduced, with a first reference date of 31 March 2027, and should be read in conjunction with the EBA Opinion published earlier. The package also integrates FRTB-related disclosure templates into the DPM (first reference date 31 March 2027), technical amendments to DPM and taxonomy for Resolution Planning, MREL decisions, and Pillar 3 disclosure templates (first reference date 31 December 2026), as well as DPM and taxonomy for Anti-Money Laundering Authority (AMLA) eligibility templates (first reference date 31 December 2026).
This draft publication is part of phase 1 of the 4.4 release, as indicated on the EBA Reporting frameworks webpage. Phase 2 (4.4.1) will cover remaining topics from the consultation paper on major simplification of supervisory reporting published on 10 April 2026. The draft also incorporates technical amendments and corrections to DPM for resolution planning and Pillar 3 disclosure templates, as identified in the list of DPM known issues published by the EBA on 9 April 2026. Additionally, it reflects the impact of the third FRTB Delegated Act on disclosures, with further details to be communicated soon.
The EBA notes that this draft continues the transition to DPM 2.0 and the new glossary, first outlined in the implementation plan published in June 2024. The draft includes a new version of the conversion file between DPM 1.0 and DPM 2.0 glossary. Stakeholders are encouraged to provide comments on both the draft technical package and the accompanying glossary using the EBA feedback form. The final package will include additional elements not yet covered, such as validation rules on AML eligibility and the revised AMLA risk assessment 2027 data collection exercise templates.