On 10 April 2026, the European Banking Authority (EBA) published two consultation papers in relation to simplifying the supervisory reporting framework under the Capital Requirements Regulation (CRR).
Revisions to the implementing technical standards (ITS) on supervisory reporting
The first consultation paper relates to the EBA supervisory reporting requirements that are currently laid down in Commission Implementing Regulation (EU) 2024/3117.
The proposed simplification measures focus on reducing data points and templates, adjusting reporting frequency and scope, enhancing proportionality for small and non‑complex institutions (SNCIs), expanding the use of a ‘core plus supplement’ approach, integrating parallel data collections at the EBA level, such as stress testing and supervisory benchmarking, improving alignment of definitions and qualitative elements and harmonising and integrating into the EBA reporting framework reporting requirements now requested at national/jurisdictional level.
To facilitate stakeholder engagement, the consultation paper is structured in a modular format comprising nine topic‑specific modules relating to: (i) liquidity and asset encumbrance, (ii) FINREP, (iii) operational risk losses, (iv) integration of EU‑wide stress testing data, (v) market risk and FRTB, (vi) COREP own funds, (vii) ESG reporting, (viii) alignment with Pillar 3 disclosures for SNCIs, and (ix) a miscellaneous set of other targeted amendments.
Draft Implementing Technical Standards regarding Credit Risk and IFRS 9 Benchmarking reporting
The second consultation paper proposes amendments to Commission Implementing Regulation (EU) 2024/3117 in relation to supervisory reporting regarding credit risk and IFRS 9 benchmarking reporting. Alongside the consultation paper, the EBA has also published draft instructions and templates on these topics.
In particular, the EBA proposes to reduce the number of templates and portfolios and integrate benchmarking data collection into the ITS on supervisory reporting, which is intended to avoid the need for annual revisions to the relevant templates. In addition, the EBA sets out that it will develop the data-point model, XBRL taxonomy and validation rules based on the final draft amending ITS.
Additional publications
The EBA has also published a related report on the simplification of supervisory reporting and an overview of the data requests and simplification actions by competent authorities.
Next steps
The deadline for submitting comments in relation to both consultation papers is 10 July 2026, except for IFRS 18-related changes in FINREP, where the deadline is 10 May 2026.