Reporting framework version 4.4 opens for stakeholder feedback
The European Banking Authority has published the draft technical package for version 4.4 of its reporting and disclosure framework. Stakeholders can submit feedback until August 24, 2026.
New reporting standards for IFRS 18 and ESG
The European Banking Authority published the draft technical package for version 4.4 of its reporting and disclosure framework, covering IFRS 18 reporting and Pillar 3 ESG disclosures.
The release includes validation rules, the Data Point Model, and XBRL taxonomies to help entities prepare ahead of the final publication in September 2026.
Key requirements include amendments to Pillar 3 ESG disclosures with a first reference date of December 31, 2026, and new IFRS 18-aligned templates in Supervisory Financial Reporting taking effect March 31, 2027.
Additional elements cover FRTB-related disclosures, resolution planning, and Anti Money Laundering Authority eligibility templates.
This draft release aims to provide reporting entities with extended implementation time and gather early feedback before finalization.
Transitioning to DPM 2.0
The draft technical package continues the EBA's transition to the Data Point Model 2.0 and the new glossary, building on the implementation plan published in June 2024.
This version incorporates technical amendments for resolution planning and Pillar 3 templates identified in April.
Stakeholders are invited to submit comments and suggestions on the draft package and glossary using the EBA feedback form by August 24, 2026.
A second phase, designated as version 4.4.1, will address remaining topics from the April consultation on supervisory reporting simplifications.
More time, more complexity
Early release drafts give banks a vital head start on compliance timelines that are rapidly tightening.
Yet the sheer volume of overlapping frameworks like IFRS 18 and Pillar 3 creates a severe operational burden.
Institutions must navigate this transition swiftly without compromising data accuracy.