EN 
DE Module 1: Liquidity and asset encumbrance
Liquidity and asset encumbrance: Changes to additional liquidity monitoring metrics (ALMM) and asset encumbrance reporting, including enhancements and simplification.
Efficient reporting: simpler, smarter, and more proportionate
In April 2026, the European Banking Authority (EBA) opened a public consultation on a major revision of the EU ITS on supervisory reporting - the common rules under Commission Implementing Regulation (EU) 2024/3117 that set out what credit institutions and investment firms report to supervisors.
The consultation forms part of the EBA’s “efficient reporting” agenda. It combines simplification and proportionality measures with regulatory updates, including IFRS 18 for financial reporting (FINREP), environmental, social, and governance (ESG) supervisory reporting, and the Fundamental Review of the Trading Book (FRTB). The review builds on earlier EBA work on reporting efficiency, including the 2021 Cost of Compliance study and the 2025 Report on the efficiency of the regulatory and supervisory framework.
On 10 April 2026, the EBA published its “efficient reporting” package and opened consultation on:
The proposed ITS revisions include a reduction of modelled data points in the harmonized reporting framework, adjustments to reporting frequency and scope, increased proportionality for small and non-complex institutions (SNCIs), and the integration of certain parallel EBA data collections (including elements of EU-wide stress testing and supervisory benchmarking) into regular reporting. The EBA also described related work on national supervisory data requests and on an EU-wide public repository of data requests.
Application of the wider revised ITS is proposed from September 2027, subject to finalization and adoption.
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The supervisory reporting consultation is organized as nine mini-consultation papers, each with its own rationale, templates, instructions, impact assessment, and questions. A separate consultation covers Credit Risk and IFRS 9 benchmarking, which the EBA proposes to simplify and integrate into the ITS on supervisory reporting as a dedicated module from 2027.
Liquidity and asset encumbrance: Changes to additional liquidity monitoring metrics (ALMM) and asset encumbrance reporting, including enhancements and simplification.
Alignment of supervisory financial reporting with IFRS 18, and related FINREP streamlining.
Changes to operational risk loss reporting, including a move toward reporting of individual loss events above defined thresholds.
Integration of stable EU-wide stress-test data needs into regular supervisory reporting.
Updates linked to trading-book boundary, thresholds, market risk (including FRTB), counterparty credit risk (CCR), credit valuation adjustment (CVA) risk, and prudent valuation.
Transitional arrangements, template adjustments, and simplification of settlement reporting in the own-funds module.
Introduction of ESG supervisory reporting within the ITS framework.
Alignment of supervisory reporting with Pillar 3 disclosure data needs for small and non-complex institutions.
Further amendments, including items related to interest rate risk in the banking book (IRRBB), large exposures to shadow banking entities, resubmission explanations, leverage ratio, and other ITS adjustments.
The EBA delivers reporting and disclosure changes through numbered reporting frameworks (DPM, validation rules, and XBRL taxonomies). For this package, the relevant release is Reporting Framework 4.4, which is split into two phases to allow earlier application of IFRS 18-related changes.
Phase 1 covers earlier application and disclosure-related items, including:
A draft Phase 1 technical package was published on 24 July 2026. The final Phase 1 technical package was released on 12 October 2026. It includes the DPM, validation rules (for reporting requirements), and XBRL taxonomies for the Phase 1 items above. The EBA has indicated that a targeted hotfix may follow in January 2027 if critical implementation issues are identified.
Phase 2 (Reporting Framework 4.4.1) is expected in early 2027 and is planned to implement the remaining topics from the April 2026 simplification consultation. According to the EBA Reporting Framework 4.4 roadmap, that phase includes enhancements and simplification across COREP, FINREP, liquidity, leverage ratio, ESG supervisory reporting, stress-test data integration, FRTB reporting expansion, SNCI Pillar 3 alignment, shadow-banking large exposures, and integration of Credit Risk / IFRS 9 benchmarking into the ITS on supervisory reporting. The expected first reference date for these Phase 2 supervisory reporting amendments is September 2027.
For financial institutions, Phase 1 is the published technical package for IFRS 18 and related disclosure updates; Phase 2 (4.4.1) is the forthcoming vehicle for the wider supervisory reporting simplification measures consulted on in April–July 2026.
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