The European Banking Authority (EBA) have published a new release of reporting framework 2.9.1, which includes the validation rules, the DPM data dictionary, and the XBRL taxonomy. This release fixes some modelling issues on COREP Liquidity and FINREP.

Reporting framework 2.9

EBA reporting framework 2.9 consists of five packages

The amendments to the reporting framework will apply from different reference dates due to different application dates of the underlying regulatory requirements.

The main changes compared to the previous version of the EBA reporting framework relate to the following:

Package 2.9 RES to apply from 31/12/2019:

  • Changes to existing resolution reporting requirements (adjustments and additional templates)

Package 2.9 COR to apply from 31/03/2020:

  • Changes to COREP to align with new securitization framework

Package 2.9 FIN to apply from 30/06/2020:

  • Changes to FINREP concerning non-performing and forborne exposures reporting, P&L and IFRS16

Package 2.9 LCR to apply from 30/04/2020:

  • Changes to LCR to align with the LCR amending Act

Package 2.9 SBP to apply from 31/12/2019 (IMV from 26/09/2019):

  • Changes to reporting requirements as specified in the ITS on supervisory benchmarking of internal models

LINKS

Modular release

Source: EBA

The technical documents available for download include the following:

1. Consolidated version of the reporting requirements (Unofficial text and meant purely as a documentation tool – legal acts are published in the Official Journal of the European Union)

– Reporting templates in other EU languages [ZIP, 27504KB]

– Reporting templates in other EU languages [ZIP, 6.9MB]

2. Validation rules (Updated on 05 November 2019) [XLSX, 4263KB]

3. DPM v2.9.1 

4. EBA XBRL v2.9 (Phase 1)

5. EBA XBRL v2.9 (Phase 2)

6. EBA XBRL v2.9.1: 2.9.1 substitute 2.9.0 whenever applicable

Source: EBA