The European Banking Authority has published the final technical package for version 4.4 of its reporting and disclosure framework. The release delivers phase one of the technical implementation, incorporating IFRS 18 reporting requirements, Pillar 3 ESG disclosures, and targeted supervisory amendments.
Scope and Phase One Deliverables
The first phase of the version 4.4 framework focuses on enabling earlier IFRS 18 compliant reporting and supporting Pillar 3 disclosure rules. By providing early technical specifications, the authority aims to lower reporting costs for financial institutions and facilitate compliance across the European banking sector.
A second phase, designated as version 4.4.1 and scheduled for early 2027, will set out the technical implementation of the supervisory reporting simplification package. That package follows a consultation conducted between April and July 2026 and aims to deliver broader reporting simplifications.
Technical Components and Module Updates
The final phase one package includes the Data Point Model, XBRL taxonomies, and validation rules applicable to reporting requirements. Key technical updates address modified Pillar 3 disclosure standards for ESG risks, equity, shadow banking exposures, and selected Fundamental Review of the Trading Book templates.
The framework introduces a new Financial Reporting module for income and expense templates aligned with IFRS 18 requirements. It also incorporates European Central Bank data collection templates for less significant institutions, technical corrections for third-country branch liquidity reporting, resolution planning amendments, and updated eligibility templates for the 2027 Anti-Money Laundering Authority risk assessment exercise.
Implementation Guidance and Technical Refinements
The final package reflects feedback gathered during the stakeholder review of the draft version published in July 2026. Following the overall transition to DPM 2.0, the release provides targeted refinements to the reporting glossary, including an updated conversion file between DPM 1.0 and DPM 2.0 glossaries that primarily addresses ESG disclosures.
To assist reporting entities, the authority updated its November 2025 frequently asked questions and issued a revised list of known Data Point Model issues. The EBA noted that a targeted technical hotfix release may be issued in January 2027 if needed to resolve critical implementation issues identified during initial rollout.
