The EBA outlines next steps on supervisory reporting simplification and extends implementation timelines following consultation feedback on the ITS

Key dates

2026-11-06

EBA publishes its policy statement on the post-consultation direction of the supervisory reporting simplification package.

2026-12-01

EBA is expected to publish the final report on the draft ITS package; the precise publication date was not specified.

2026-12-31

EBA expects to publish guidance on designing and making supervisory and resolution data requests by the end of 2026; the precise date was not specified.

2027-01-01

Firms should take into account the EBA consideration on application of the FRTB from this date during the transition.

2027-01-01

The EU-wide public repository of supervisory and resolution data requests is expected to become operational during Q1 2027; the precise date was not specified.

2027-06-30

The EBA expects to present further proposals on reporting change management in the first half of 2027; the precise date was not specified.

2027-12-01 Deadline

First reference date for the new supervisory reporting requirements, subject to finalisation, Commission adoption and the precise legal text; the announcement specifies December 2027 but not a day.

2028-12-01 Deadline

Expected reference period for deferred liquidity, asset-encumbrance, supervisory-benchmarking and ESG reporting changes; the announcement specifies December 2028 but not a day.

Suggested considerations

• Firms should continue submitting currently applicable supervisory reporting templates until the revised ITS and technical package are legally adopted and applicable, rather than treating the announced simplifications as immediately effective.
• Compliance and regulatory-reporting teams may wish to preserve existing reporting processes for operational-risk losses while removing or suppressing only data affected by the new granular operational-risk taxonomy, consistently with transition instructions.
• Institutions participating in credit-risk or IFRS 9 benchmarking should continue using the 2026 ITS on supervisory benchmarking reporting during the transition and confirm whether they remain within the relevant benchmarking population.
• Firms should assess the impact of the 1 January 2027 FRTB implementation position on reporting, capital, data lineage and systems, including whether existing interpretations need to be revised once the EBA consideration is final.
• Reporting owners should maintain separate implementation workstreams for requirements expected from December 2027 and deferred areas expected from December 2028, including liquidity, asset encumbrance, benchmarking and ESG reporting.
• Firms should monitor the EBA final ITS report in December 2026, the Commission adoption process and the technical package expected in early 2027, including the data point model, taxonomies and validation rules.
• Institutions may wish to inventory national and supervisory data requests and identify duplicative submissions in anticipation of the EBA data-request guidance and EU-wide repository.
• Change-management plans should account for possible revisions to templates, frequencies, thresholds, validation rules, reporting ownership and consolidated-level data aggregation once the final technical package is available.

What changed

The final package, scheduled for publication in December 2026, will further simplify reporting templates, reduce collateral, stress-testing and ESG data, remove selected reporting thresholds, reduce reporting frequencies and align reporting more closely with disclosure requirements. Credit-risk and IFRS 9 benchmarking reporting will be integrated into the supervisory reporting framework, with streamlined IFRS 9 requirements and greater emphasis on consolidated-level reporting. Operational-risk loss reporting will use a simplified granular taxonomy with fewer data fields and clearer instructions. A separate stress-testing module will have distinct remittance timelines and frequencies, with further data reductions and removal of selected data points. The first reference date for new requirem

Who is affected

• EU-authorised credit institutions subject to the EBA supervisory reporting ITS
• Small and non-complex institutions benefiting from enhanced proportionality
• Institutions covered by the supervisory benchmarking exercise for credit risk and IFRS 9
• EU-authorised investment firms within the scope of applicable CRR reporting requirements
• Competent authorities and resolution authorities issuing overlapping national or supervisory data requests

Related regulations

• Commission Implementing Regulation (EU) 2024/3117 on supervisory reporting
• Capital Requirements Regulation (EU) No 575/2013, as amended by CRR3
• Capital Requirements Directive 2013/36/EU, as amended by CRD6
• IFRS 9
• IFRS 18
• Fundamental Review of the Trading Book
• EBA ITS on supervisory benchmarking reporting