Reporting framework 4.4 adds IFRS 18 and updates ESG disclosures
On October 12, 2026, the European Banking Authority (EBA) released the final phase-one technical package for reporting framework 4.4. It covers IFRS 18, Pillar 3 disclosures and technical corrections; the EBA plans phase two for early 2027.
New templates and targeted corrections
The package includes the Data Point Model (DPM), reporting-only validation rules and XBRL taxonomies.
Pillar 3 changes cover ESG risks, equity, shadow banking exposures and selected FRTB templates.
A new FINREP income and expense module supports IFRS 18 reporting alongside the EBA Opinion.
It also covers European Central Bank data collection for less significant institutions; the EBA will not collect those data.
Corrections cover resolution planning, MREL decisions and Pillar 3 templates, following issues listed on April 9, 2026.
Third-country branch liquidity template E 09.02 corrects taxonomy and DPM inconsistencies.
Anti-Money Laundering Authority (AMLA) templates cover eligibility and the 2027 risk assessment data collection.
Simplification follows in phase two
Phase one incorporates feedback on the July 24, 2026 draft and aims to lower reporting costs and support compliance.
Phase two, version 4.4.1, will implement the remaining simplification package consulted from April to July 2026, starting April 10. The June 2024 DPM 2.0 plan culminated in transition with release 4.2. Version 4.4 refines the glossary conversion file for ESG and CODIS.
Updated known-issue lists and November 2025 FAQs support third-country branch, AMLA and IFRS 18 reporting and conversion-file use.
Implementation first, simplification later
The package enables earlier IFRS 18-compliant reporting and supports Pillar 3 implementation.
The broader supervisory reporting simplification remains for phase two, which the EBA is still finalizing.
If early feedback identifies critical issues, the EBA may issue a targeted hotfix in January 2027.