EBA reporting framework 4.4: preparing for new disclosure and reporting requirements

The update introduces changes to financial reporting, sustainability disclosures and other regulatory requirements. It aims to make reporting more consistent and reduce the burden on financial institutions.

Published on 12 October 2026, the package marks the first phase of the EBA’s latest reporting framework. It provides updated technical requirements to help institutions prepare for upcoming regulatory changes.

What are the key changes?

The new framework covers several areas of regulatory reporting and disclosure.

1. Changes to financial reporting under IFRS 18

The package introduces updated financial reporting (FINREP) templates to reflect IFRS 18, the new accounting standard for presenting financial performance.

These changes aim to improve how financial information is presented and make it easier to compare results across institutions.

2. Updated Pillar 3 disclosure requirements

The EBA has updated Pillar 3 requirements, which set out the information banks must publicly disclose about their risks and financial position.

The changes cover:

• Environmental, social and governance (ESG) risks: Updated disclosures to improve transparency around sustainability-related risks.
• Equity exposures: Changes to how institutions disclose their investments in shares and other equity holdings.
• Shadow banking exposures: New requirements to disclose exposures to certain financial institutions operating outside the traditional banking sector.

The package also includes updates to selected market risk disclosure templates.

3. Other regulatory reporting updates

The framework introduces technical changes to resolution planning and minimum requirements for own funds and eligible liabilities (MREL) reporting.

It also includes corrections to liquidity reporting for third-country branches and updated templates to support the Anti-Money Laundering Authority (AMLA).

These changes aim to improve the quality and consistency of information provided to regulators.

When will the changes apply?

The new requirements will be introduced in stages, with the first reporting reference dates beginning in December 2026.

Key dates include:

• December 2026: Updated Pillar 3 disclosures and certain resolution and AMLA reporting requirements.
• March 2027: IFRS 18-aligned FINREP templates and selected market risk disclosures.
• Early 2027: Expected publication of the second phase of framework 4.4, focusing on further simplification of supervisory reporting.

Some requirements have later implementation dates depending on the type of institution.

What does this mean for financial institutions?

The updated framework brings new reporting and disclosure requirements that institutions will need to consider.

Banks and other affected institutions should review the changes to understand how they may affect their existing reporting processes.

Key areas to consider include:

• Reporting processes: Assess whether existing reporting templates and systems need to be updated.
• Data quality: Ensure that information used for regulatory reporting is accurate, complete and consistent.
• Regulatory compliance: Identify which requirements apply and prepare for the relevant reporting deadlines.
• Internal coordination: Ensure that finance, risk and compliance teams work together to implement the changes.

Early preparation can help institutions manage the transition and reduce the risk of reporting errors.

What happens next?

The EBA expects to publish the second phase of framework 4.4 in early 2027. This will introduce further changes aimed at simplifying supervisory reporting and reducing unnecessary reporting requirements.

The EBA has also published supporting technical guidance and a list of known issues to help institutions implement the new framework.

Financial institutions should continue to monitor EBA updates and assess how future changes may affect their reporting obligations.

How Forvis Mazars can help

At Forvis Mazars, our Prudential Risk & Regulation team supports financial institutions in understanding and responding to regulatory developments. We can help institutions assess the impact of the updated EBA reporting framework, identify gaps in existing processes and prepare for upcoming reporting requirements.

For further information or support, please contact our Prudential Risk & Regulation team.