The EBA seeks feedback on the 4.4 draft technical package of its reporting and disclosure framework

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

This early release is intended to support reporting entities in preparing for upcoming changes ahead of the final publication, scheduled for September 2026. The EBA invites stakeholders to provide feedback on both the draft technical package and the accompanying glossary.

The draft technical package for release 4.4, includes validation rules, the Data Point Model (DPM) and XBRL taxonomies, and introduces the following new reporting requirements:

• Amendments to the ITS on Pillar 3 disclosures on ESG risks, equity and shadow banking exposures published here. The first reference date is 31/12/2026 (31/12/2027 for SNCIs);
• New IFRS 18-aligned templates in Supervisory Financial Reporting (FINREP) framework. These templates should be read in conjunction with the EBA Opinion and related Annexes published here. The first reference date is 31/03/2027;
• The integration of FRTB-related disclosures templates into the DPM. The first reference date is 31/03/2027;
• Technical amendments to DPM and taxonomy related to Resolution Planning, MREL decisions and Pillar 3 disclosure templates. The first reference date is 31/12/2026;
• DPM and taxonomy to Anti Money Laundering Authority (AMLA)- Eligibility templates. The first reference date is 31/12/2026.

Background, consultation process and next steps

The final technical package for reporting framework 4.4 will be published in September 2026 and will reflect necessary amendments following stakeholder review. This draft publication aims to provide additional implementation time for institutions and to enable the EBA to gather early feedback ahead of finalisation. This version relates to phase 1 of the 4.4 release, as indicated on the EBA Reporting frameworks webpage. The second phase of 4.4 (4.4.1) will include the rest of the topics included in the consultation paper on major simplification of supervisory reporting, published on 10 April.

This release includes the 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.

Finally, this draft framework reflects the impact of the third FRTB Delegated Act on disclosures. Further details will be communicated by the EBA soon. Stakeholders are invited to submit comments and suggestions on the draft technical package 4.4 and the new glossary by 24 August 2026, using the EBA feedback form.

In June 2024, the EBA published its plan for the implementation of DPM 2.0. The draft technical package for version 4.4 published today, continues the transition to DPM 2.0 and to the new glossary. This draft technical package includes a new version of the conversion file between DPM 1.0 and DPM 2.0 glossary.

Disclaimer: This draft technical package is provided for information purposes only. The final package will include additional elements not yet covered, notably the validation rules on anti-money laundering (AML)-eligibility and the revised version of the AMLA risk assessment 2027 data collection exercise templates.