On Feb. 6, EBA issued technical package for reporting framework 3.4.
EBA published a technical package for version 3.4 of its reporting framework.
Follows EBA Oct. 2023 issued technical package for version 3.3 phase 3, see #189751.
Technical Package
Provides standard specifications that include validation rules, data point model (DPM).
XBRL taxonomies to support changes to reporting and disclosure technical standards on minimum requirement requirement for own funds and eligible liabilities and total loss absorbing capacity (MREL/TLAC), minor corrections to the technical package.
On interest rate risk in the banking book (IRRBB), DPM query tool is also updated.
Changes
3.4 framework includes amendments to ITS on supervisory reporting, introducing new reporting on IRRBB, the expected first reference date for amendments is Sep. 2024.
Changes to ITS on disclosure and reporting on MREL and TLAC, to reflect the prior permission regime, amendments to daisy chain framework, reference date Jun. 2024.
Effectiveness
EBA reporting framework 3.4 is expected to apply from Jun. 2024.
In Mar. 2024, EBA updated list of supervisory reporting validation rules, see #205838.
