On 24 July 2026, the European Banking Authority (EBA) published a draft technical package for version 4.4 of its reporting and disclosure framework, covering IFRS 18 reporting, Pillar 3 ESG disclosures and other technical amendments.

The draft technical package for release 4.4, includes validation rules, the Data Point Model (DPM) and XBRL taxonomies, and introduces the following new reporting requirements:

  • Amendments to the Implementing Technical Standards on Pillar 3 disclosures on ESG risks, equity and shadow banking exposures. The first reference date is 31/12/2026 (31/12/2027 for small and non-complex institutions).
  • New IFRS 18 aligned templates in the Supervisory Financial Reporting framework. The first reference date is 31/03/2027.
  • The integration of Fundamental Review of the Trading Book related disclosures templates into the DPM. The first reference date is 31/03/2027.
  • DPM and taxonomy to Anti Money Laundering Authority (AMLA) eligibility templates. The first reference date is 31/12/2026.

The draft technical package is provided for information purposes only. The final package will include additional elements not yet covered, notably the validation rules on anti-money laundering eligibility and the revised version of the AMLA risk assessment 2027 data collection exercise templates.