The EBA releases the final technical package for the 4.2 Reporting Framework
The European Banking Authority (EBA) published the final technical package for version 4.2 of its Reporting Framework. This marks a major step in the implementation of the new Data Point Model (DPM) 2.0 semantic glossary and the modernisation of supervisory reporting across the EU. The final package will be applicable from December 2025.
The technical package provides the standard specifications, including validation rules, the data point model (DPM) and XBRL taxonomies. All to support the following reporting obligations:
- Full rollout of DPM 2.0 and enhanced glossary: All modules have been updated to reflect the new semantic structure, with the exception of DORA. DORA will be implemented in version 4.3, in order to improve consistency and clarity in reporting requirements.
- Instant Payments reporting: Integration of the Implementing Technical Standards (ITS) for uniform templates under the SEPA Regulation. Enabling Payment Service Providers (PSPs) to report charges and rejected transactions to National Competent Authorities (NCAs). This component has been moved from version 4.1 to EBA version 4.2.
- Resolution planning: A comprehensive revision of the ITS on Resolution (RESOL) planning to strengthen data collection for resolution authorities.
- Operational Risk (COREP OF): Additional reporting requirements aligned with the Capital Requirements Regulation / Capital Requirements Directive (CRR3 / CRD6). This with a focus on operational risk own funds.
- MREL Decisions: Updates to the ITS governing the transmission of minimum requirement for own funds and eligible liabilities (MREL) decisions from resolution authorities to the EBA.
- Supervisory Benchmarking for Market Risk: Restriction of data collection to banks using the Alternative Standardised Approach (ASA).
Background and Next Steps for EBA Reporting Framework 4.2
A draft version of the technical package for the EBA 4.2 Reporting Framework was published in September 2025. The final version includes corrections and incorporates the feedback provided by various stakeholders during the revision of the previous package.
The EBA may issue a targeted update (“hotfix”) during the week of 5 January 2026. If any critical clarifications or adjustments are required following feedback from early implementation. This measure aims to address urgent issues promptly without waiting for the next full release cycle.