Reporting release 19 October 2026 - 14/2026

EBA releases final technical reporting framework 4.4 (Phase 1) | EBA

The European Banking Authority (EBA) has published the final version of technical reporting framework 4.4 (Phase 1) for supervisory reporting. The technical package contains the technical standard specifications for supervisory reporting, including validation rules, the Data Point Model (DPM) and the XBRL taxonomy. The release constitutes the first phase of the implementation of reporting framework 4.4. The second phase (4.4.1) is expected to be published in early 2027 and will include the technical implementation of the supervisory reporting simplification package.

Further information on the XBRL taxonomy for ITS reporting, the DPM and the technical package is available on the EBA website. 

Key changes to the reporting framework

The first phase of reporting framework 4.4 includes, among others, the following changes:

  • FINREP: A new IFRS 18-aligned FINREP module for reporting income and expenses.
  • MREL decisions and resolution planning: Technical amendments and corrections to the DPM and taxonomy.
  • AMLA reporting: Eligibility templates and revised templates for the 2027 AMLA risk assessment data collection.

The final technical package for reporting framework 4.4 includes IFRS 18-aligned FINREP reporting templates intended to enable reporting in accordance with IFRS 18 before the related ITS amendments become applicable. The implementation of IFRS 18 reporting is based on the EBA Opinion published in July 2026 on reporting during the interim period. The European Central Bank (ECB) issued corresponding guidance to banks under its direct supervision in a press release on 15 October 2026. 

The FIN-FSA recommends that banks start using the IFRS 18-aligned FINREP templates for profit or loss reporting from the reporting reference date of 31 March 2027, in accordance with the previous reporting release. During the interim period, reporting for templates not included in the interim IFRS 18 FINREP module will continue using the current reporting templates. 

If a supervised entity decides to continue reporting FINREP profit or loss information using the currently applicable reporting templates during the interim period, it is requested to notify the FIN-FSA at NewReportingSystem(at)finanssivalvonta.fi by 30 November 2026 at the latest

DPM 2.0 and other technical changes

Version 4.4 also includes limited refinements related to DPM 2.0. The EBA has published an updated conversion file between the DPM 1.0 and DPM 2.0 glossaries and an updated list of known DPM issues. In addition, the EBA has updated the FAQs related to the reporting framework, covering, among other topics, IFRS 18 reporting, AMLA reporting and third-country branch reporting. 

AMLA reporting

With regard to the AMLA reporting requirements, the FIN-FSA will contact the entities subject to the reporting requirements separately and will provide further information on the practical implementation of the reporting at a later stage.