EBA published draft technical package 4.4 (Phase 1) – IFRS 18-aligned FINREP reporting during the transitional period | EBA
The European Banking Authority (EBA) has published a draft version of Reporting Framework 4.4 (Phase 1) for supervisory reporting. The technical package contains the technical specifications for supervisory reporting, including validation rules, the Data Point Model (DPM), and the XBRL taxonomy. The EBA plans to publish the final technical package in September 2026.
The EBA invites stakeholders to provide feedback on the draft Reporting Framework 4.4 until 24 August 2026. Comments can be submitted using the EBA feedback form.
Further information on the ITS reporting XBRL taxonomy, the DPM, and related reporting materials is available on the EBA website.
Key changes included in the reporting framework
Phase 1 of Reporting Framework 4.4 introduces, among others, the following reporting requirements:
- FINREP: IFRS 18-aligned reporting templates. First reference date: 31 March 2027.
- MREL decisions: Technical changes to the Data Point Model (DPM) and the XBRL taxonomy. First reference date: December 2026.
- Resolution planning: Technical changes to the Data Point Model (DPM) and the XBRL taxonomy. First reference date: December 2026.
- AMLA reporting: FIN-FSA will provide further information at a later stage.
EBA Opinion on the reporting of IFRS 18-aligned FINREP templates
On 8 July 2026, the EBA published an Opinion providing guidance on the reporting of IFRS 18-aligned FINREP templates during the transitional period. The objective of the transitional arrangements is to ensure consistency between IFRS financial statements and supervisory reporting while avoiding the need to maintain two different profit or loss reporting structures during the period between the application of IFRS 18 on 1 January 2027 and the entry into force of the amended ITS on 30 September 2027.
The temporary FINREP module for the transitional period includes the following templates: F 02.00, F 16.01, F 16.02, F 16.03, F 16.04, F 16.04.1, F 16.05, F 16.06, F 16.07, F 20.03, F 45.02 and F 45.03. For FINREP templates other than those listed above, reporting will continue using the currently applicable templates throughout the transitional period.
The IFRS 18-aligned FINREP templates will subsequently be incorporated into the final ITS package. The final ITS package will be published after the completion of the consultation covering the remaining FINREP amendments, and the revised requirements are expected to become applicable from the September 2027 reporting reference date onwards.
The FIN-FSA recommends that supervised entities implement the IFRS 18-aligned FINREP templates included in Reporting Framework 4.4 (Phase 1) from the reference date of 31 March 2027.
If a supervised entity decides to continue reporting profit or loss information using the currently applicable FINREP templates during the transitional period, it is requested to notify the FIN-FSA by email at NewReportingSystem(at)finanssivalvonta.fi no later than 30 November 2026.