The EBA seeks feedback on the 4.4 draft technical package of its reporting and disclosure framework

Key dates

2026-07-24

EBA published the draft technical package for reporting framework 4.4 and opened the consultation

2026-08-24 Deadline

Deadline for stakeholders to submit comments and suggestions on the draft technical package 4.4 and new glossary

2026-09-30

EBA expects to publish the final technical package for reporting framework 4.4

2026-12-31

First reference date for amended Pillar 3 ESG, equity and shadow banking disclosures; technical amendments for resolution planning, MREL decisions, Pillar 3 disclosure templates; and AMLA eligibility templates

2027-03-31

First reference date for new IFRS 18-aligned FINREP templates and FRTB-related disclosure templates

2027-12-31

First reference date for Pillar 3 ESG, equity and shadow banking disclosures for SNCIs

Suggested considerations

• Compliance teams may wish to assess the draft 4.4 package against current reporting architecture, especially where FINREP, Pillar 3, FRTB, resolution planning, MREL, or AMLA templates rely on local mapping or vendor implementation.
• Firms may wish to review the new IFRS 18-aligned FINREP templates and identify any chart-of-accounts, data lineage, or consolidation changes needed ahead of the 2027-03-31 first reference date.
• Reporting teams may wish to map the updated Pillar 3 ESG, equity exposure, and shadow banking disclosures to the 2026-12-31 reporting cycle, and to 2027-12-31 for SNCIs.
• Institutions may wish to compare their DPM 1.0 to DPM 2.0 conversion controls against the new glossary conversion file and plan for taxonomy or validation rule changes in downstream reporting tools.
• Affected firms may wish to submit comments on the draft technical package and glossary by 2026-08-24 if they have implementation concerns, data gaps, or interpretation issues.
• Compliance functions may wish to monitor the expected September 2026 final publication for changes to validation rules, AML eligibility elements, and the AMLA risk assessment 2027 templates.

What changed

The draft technical package for release 4.4 includes validation rules, the Data Point Model, XBRL taxonomies, and a new conversion file between DPM 1.0 and the DPM 2.0 glossary. It introduces amendments to the ITS on Pillar 3 disclosures on ESG risks, equity exposures and shadow banking exposures, with first reference dates of 2026-12-31 and 2027-12-31 for SNCIs. It also adds new IFRS 18-aligned FINREP templates, with a first reference date of 2027-03-31, and integrates FRTB-related disclosure templates into the DPM, also with a first reference date of 2027-03-31. In addition, it makes technical amendments to DPM and taxonomy elements for resolution planning, MREL decisions and Pillar 3 disclosure templates, with a first reference date of 2026-12-31, and to AMLA eligibility templates, with

Who is affected

• EU credit institutions and other reporting entities subject to EBA supervisory reporting and disclosure requirements
• Institutions subject to FINREP reporting
• Institutions subject to Pillar 3 ESG disclosure requirements
• Institutions subject to resolution planning, MREL, FRTB-related disclosures, and AMLA eligibility reporting

Related regulations

• EBA supervisory reporting and disclosure framework
• ITS on Pillar 3 disclosures on ESG risks, equity exposures and shadow banking exposures
• FINREP
• IFRS 18
• FRTB
• MREL
• AMLA eligibility reporting
• DPM 2.0