EBA Proposes Major Simplification of Supervisory Reporting Framework

The European Banking Authority (EBA) has launched a public consultation to simplify its supervisory reporting framework, aiming to make reporting more efficient, proportionate, and aligned with modern data practices.

The proposed revisions to the Implementing Technical Standards (ITS) are designed to reduce reporting burden while ensuring supervisors continue to receive high-quality, decision-useful data.

Key Highlights

1. ~50% reduction in data points across EU harmonised reporting
2. Inclusion of new requirements such as IFRS 18, ESG, and FRTB, while reducing overall complexity
3. Accelerated IFRS 18 consultation track with an earlier deadline of 10 May 2026, ahead of the broader 10 July 2026 timeline
4. Integration of Credit Risk and IFRS 9 benchmarking into core supervisory reporting, eliminating separate reporting streams
5. Integration of stress testing and benchmarking into regular reporting cycles
6. Reduced reporting scope, with greater focus on the highest level of EU consolidation
7. Introduction of a “core + supplement” approach for proportionality, especially for smaller institutions
8. Targeted ESG simplifications, including removal of BTAR from supervisory reporting and updates to environmental risk templates
9. Modular consultation structure, enabling phased implementation across areas like FINREP, Liquidity, and Market Risk
10. Plans for an EU-wide supervisory data repository
11. Alignment with modern frameworks like DPM 2.0 and integrated reporting initiatives

The proposed framework is expected to apply from September 2027, giving institutions time to adapt.

Why This Matters

This marks a clear move toward streamlined, integrated, and data-centric regulatory reporting. By reducing duplication and improving consistency, the EBA is enabling a more scalable and future-ready reporting ecosystem.

Importantly, the timeline creates a two-year stability window (2025–2027) — allowing firms to modernise their reporting systems without the pressure of continuous regulatory changes.

Ez-XBRL: Product, Services, and Capabilities

As reporting frameworks evolve, the ability to integrate structured data workflows without disrupting existing processes becomes critical.

Ez-XBRL enables this through a combination of platform capabilities and flexible delivery:

Integix — XBRL preparation within your existing workflow

1. Convert documents (Excel, Word, PDF) into XBRL and XBRL-CSV
2. Apply taxonomy tagging aligned with regulatory requirements
3. Identify and resolve validation issues before submission
4. Generate filing-ready outputs while maintaining consistency across periods

Additionally, Ez-XBRL supports:

1. Modular implementation, enabling phased transition across reporting areas (e.g., FINREP, ESG, Liquidity)
2. Integrated reporting workflows, aligning benchmarking and supervisory reporting within a unified platform

Flexible Engagement Models

Ez-XBRL supports different levels of involvement depending on your team’s readiness:

1. Self-Service: Your team prepares and manages tagging using the platform
2. Managed Services: Ez-XBRL prepares reports, with your team reviewing and approving
3. Hybrid Model: Shared responsibility with flexibility to transition over time

Across all models, organizations benefit from a secure, scalable infrastructure (ISO 27001:2022) and a delivery approach proven across multiple regulatory environments, including the EU, US, UK, India, and South Africa.

If this update is relevant to your organization, let’s connect.