Reporting release 27 April 2023 – 16/2023

EBA Guidelines on resubmission of historical data out for comments

The EBA has prepared draft Guidelines on the resubmission of historical data. The Guidelines propose a common approach for financial institutions to the resubmission of historical data under the EBA reporting framework, for example in case of reporting errors. The Guidelines are available in full at the EBA website and they are open for commenting until 31 July 2023.

Under the EBA Guidelines, the extent of the resubmission of historical data depends on the frequency of reporting and the reference dates affected by the corrections. Under the EBA Guidelines, financial institutions are expected to resubmit the corrected data for the current reporting date and historical data for past reference dates going back at least one calendar year. For data reported with a monthly frequency, at least six past reference dates must be resubmitted, and at the minimum, all reference dates until the end of the previous calendar year. The Guidelines also set out general circumstances when the resubmission of historical data may not be required.

The Guidelines establish common minimum requirements and principles for the resubmission of historical data. However, the competent authority may require the revision of reporting retrospectively for even a longer period. Furthermore, the Guidelines do not affect the primary obligation of financial institutions to ensure that data reported by them is of high quality, consistent and complete.

Further information at the EBA website


Further information:

* Contacts primarily through the FIN-FSA reporter’s portal

* Technical issues and matters of interpretation relating to EBA ITS reporting (XBRL/XML): EBAReportingHelpdesk(at) – to be retired from use at the end of June 2023