The European Banking Authority has published an early draft of version 4.4 of its reporting and disclosure framework and is seeking feedback before issuing the final package in September 2026. The draft technical package contains the Data Point Model, XBRL taxonomies and validation rules needed to implement upcoming changes. Its main substantive additions cover IFRS 18 reporting in the Supervisory Financial Reporting framework, amended Pillar 3 disclosures on environmental social and governance risks, integration of Fundamental Review of the Trading Book disclosure templates into the DPM, and technical changes affecting resolution planning, minimum requirement for own funds and eligible liabilities decisions and AMLA eligibility templates. The first reference dates vary by topic. Amended Pillar 3 disclosures on ESG risks, equity exposures and shadow banking exposures, along with technical amendments linked to resolution planning, MREL decisions and Pillar 3 templates, are set to start from 31 December 2026, with a later 31 December 2027 date for SNCIs on the ESG disclosure changes. New IFRS 18 aligned FINREP templates and FRTB-related disclosure templates integrated into the DPM are set to start from 31 March 2027. The release also includes corrections to DPM issues previously identified for resolution planning and Pillar 3 disclosures, and continues the transition to DPM 2.0 through the new glossary and an updated conversion file between DPM 1.0 and the DPM 2.0 glossary. The final 4.4 package will be published as phase 1 of the release and may be amended after stakeholder review. A second phase, version 4.4.1, is intended to cover the remaining topics from the April consultation on major simplification of supervisory reporting. The EBA also noted that the final package will add elements not yet included in the draft, notably validation rules for AML eligibility and a revised version of the AMLA risk assessment 2027 data collection templates.

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