Reporting release 31 March 2021 – 5/2021

Amended EBA Implementing Technical Standard (ITS) – phase 2 of DPM version 3.0 published | EBA

The European Banking Authority (EBA) has published phase 2 of its Implementing Technical Standard (ITS) and version 3.0 of the Data Point Model (DPM) used in regulatory reporting as well as the related XBRL taxonomy. The DPM v3.0 will apply to reporting as from the reference date 30 June 2021 and applies to the reporting of credit institutions and investment firms. The ITS will be binding legislation after it has been adopted by the European Commission and published in the Official Journal.

Changes in phase 2

Amendment to the taxonomy of data collection related to remuneration (REM and REM HE)

In connection with the release of phase 2 of DPM v3.0, the EBA retroactively corrected the taxonomy for data collections related to remuneration (REM, REM HE) included in DPM v2.10. The data for 31 December 2020 will be reported using taxonomy 1.0.1 published in phase 2 instead of the previously published taxonomy 1.0.0. The deadline for submission of these reports to the FIN-FSA is 30 June 2021.

According to a tentative estimate, reports for the REM and REM HE data collections can be submitted to the FIN-FSA towards the end of April. The FIN-FSA will issue specific communication on the matter.

Minimum requirement for own funds and eligible liabilities (MREL) and total loss-absorbing capacity (TLAC)

Phase 2 includes the “Minimum requirement for own funds and eligible liabilities” (MREL) and “Total loss-absorbing capacity” (TLAC) reporting, which fall within the Financial Stability Authority’s (FFSA) remit. The FFSA will publish its own announcement on the reporting.

Other changes

Phase 2 includes changes to some of the data collections published in phase 1. Data collection concerning the Fundamental Review of the Trading Book (FRTB) will be reported for the first time as of the reference date 30 September 2021.

The EBA has replaced most of the codes for rows and columns in the data collections with four-digit codes. At this phase, the change does not concern the AE data collection.

New validation rules have been introduced and adjustments have been made to previous ones.

Further information


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