Phase 2 of EBA's 3.2 reporting framework published, with changes to support the implementation of the updated reporting framework.
The European Banking Authority published phase 2 of version 3.2 of its reporting framework on 3rd June 2022.
The second phase includes a technical package which supports the implementation of the updated reporting framework.
It includes the validation rules, Data Point Model (DPM) and the XBRL taxonomies for framework 3.2, and provides standard specifications.
The technical package is designed to:
- Support the amendments made to supervisory benchmarking and resolution reporting, and also features technical amendments to the minimum requirement for own funds and eligible liabilities (MREL) and funding plans.
- Support the technical change as indicated in the EBA filing rules V5.1, with the deletion of the CON/IND/IDRS/GAAP information starting from 31st December 2022 for all the remaining models (FINREP, COVID19 Notification).
For the IFTM, SBP IMV and remaining frameworks, the DPM 3.2 will be enforced on the following closing dates:
- IFTM framework - 30th June 2022
- SBP IMV framework - 30th September 2022
- Remaining frameworks - 31st December 2022
To reflect the changes, the DPM Query Tool has been updated.
Find out more here.