Reporting release 10 December 2025 -

EBA published draft technical package for 4.2 reporting framework – FIN-FSA migrates to xBRL-CSV in EBA ITS reporting

The European Banking Authority (EBA) has published a draft of the technical package for its 4.2 reporting framework used in supervisory reporting. The technical package includes the technical standard specifications for supervisory reporting, which consist of validation rules, the data point model (DPM), and the XBRL taxonomy. The EBA will publish the final technical package in November 2025. Key changes:

 

  • Reporting under with the Instant Payments Regulation (IPR): New reporting requirements under the SEPA Regulation on the level of service charges for credit transfers, instant credit transfers and payment accounts and on the share of rejected transactions due to financial restrictive measures (sanctions screening). The first report is due on 9 April 2026 and covers four reporting periods for the following time intervals: 26 October 2022–31 December 2022 and the years 2023, 2024 and 2025. Due to technical corrections, reporting was transferred from the 4.1 reporting framework to the now published 4.2 version.

 

  • COREP OF – Operational risk: New reporting requirements in relation to CRR3/CRD6 regarding own funds requirements for operational risk. First reference date: March 2026.

 

  • Supervisory Benchmarking for Market Risk (SBP): Changes to supervisory benchmarking for market risk. First reference dates: February 2026 and June 2026.

 

The Financial Supervisory Authority (FIN-FSA) will migrate to using the xBRL-CSV format in EBA ITS reporting in accordance with the EBA’s schedule. The first xBRL-CSV submission to the FIN-FSA concerns SBP reporting data from 2/2026. The changes will mainly take effect with regard to data from the end of March 2026.

Schedules for the Validation Service and the Reporter Portal will be provided as soon as possible.

 

DPM 2.0 and new glossary

The 4.2 reporting framework finalises the transition to the DPM 2.0 model and a new glossary. The glossary streamlines terminology and improves consistency in reporting requirements. All modules have been updated according to the new DPM 2.0 architecture. An exception is DORA reporting, which uses the 4.0 reporting framework.

Reporting under the Instant Payments Regulation (IPR) will be migrated to the EBA’s technical reporting framework in version 4.2. Payment Service Providers (PSPs) must report service charges and rejected transactions to the FIN-FSA in accordance with the harmonised templates.

The final technical package published by the EBA includes standardised reporting templates, guidelines and methodologies for reporting credit transfers, instant payments and transactions rejected due to the EU sanctions regime. The reporting framework will support the European Commission in assessing the impact of the Regulation and help ensure the widespread adoption of instant payments.

The new reporting requirements in relation to CRR3/CRD6 regarding  own funds requirements for operational risk (COREP OF) concern the calculation of own funds requirements for operational risk.

The EBA may issue a targeted update (“hotfix”) during the week of 5 January 2026 should any critical clarifications or adjustments be required following early implementation feedback. The aim is to address urgent issues promptly without waiting for the next full release cycle.

Further information on the XBRL taxonomy and the DPM model applying to ITS reporting as well as related content is available on the EBA website.