EBA finalises v4.3 reporting framework, extending requirements
The European Banking Authority (EBA) has published the final technical package for version 4.3 of its reporting framework, including validation rules, the data point model (DPM) and XBRL taxonomies.
The release implements new supervisory reporting requirements for Third-Country Branches (TCBs) under the Capital Requirements Directive (CRD), with a first reference date of 31 March 2027. It also supports a risk assessment data collection by the EU’s new Anti-Money Laundering Authority (AMLA), used to identify entities falling under its direct supervision, marking a new area for XBRL-based reporting.
In line with its ongoing simplification efforts, the EBA has also published a new Glossary Usage Exploration file, offering a user-friendly way to explore concepts, definitions and their relationships within the DPM.
Read more here.
