European Banking Authority (EBA): regulatory returns

What this page covers

The EBA reporting framework: the supervisory, resolution, remuneration, payments, crypto-asset, operational resilience and disclosure reporting that the EBA specifies in implementing technical standards, guidelines and decisions, and publishes as templates, a data point model, XBRL taxonomies and validation rules. Anchored on the EBA's own list of modules (XBRL entry points) in its technical packages and in table 1.A of its reporting framework pages: one return for each of the 50 modules of release 4.2 (the release in force for most modules from the 31 March 2026 reference date, with FINREP solo data points replaced by release 4.2.1), the DORA register of information (still on release 4.0, because the EBA says its 4.2 version will not be applied), the four modules new in release 4.3 (third-country branches: core, head undertaking and liquidity; AMLA risk assessment) and the three new in release 4.4 phase 1 (FINREP under IFRS 18 and its data point version; AMLA eligibility). Modules that release 4.4 phase 1 changes (resolution, MREL decisions, Pillar 3 disclosures, third-country branch liquidity, AMLA risk assessment) are recorded on the existing return, with the release noted. Firms file these returns with their national competent or resolution authority, which passes the data to the EBA; a few modules are filed by authorities themselves, and two (FC and FINREP solo data points) are in the EBA's technical package but not collected by the EBA. Left out: national returns that authorities collect on their own templates, the EU-wide stress test, Basel III monitoring and other ad hoc data collections, and release 4.4 phase 2, which is not yet published. Source

How firms file

• EUCLID (European Centralised Infrastructure of Data)

  The EBA's platform for the submission of data from competent authorities to the EBA, so that data are submitted, recorded and managed efficiently. For supervisory returns, firms file with their national competent or resolution authority, in the format and portal that authority sets, and the authority submits the data to the EBA through EUCLID. Source

• Pillar 3 data hub (P3DH) submissions

  Large institutions and other institutions (all except small and non-complex institutions) submit their Pillar 3 disclosures directly to the EBA through the EBA's EUCLID submission channel, not through their national supervisor: quantitative data in xBRL-CSV with a PDF report. The EBA onboards them with their competent authority and publishes the disclosures in the Pillar 3 data hub. Source

Data the EBA publishes from the returns

• EU-wide transparency exercise 2025 (final edition)

  Firm by firm · CSV (full database), Excel data dictionary, metadata and COREP/FINREP mapping, a PDF per bank, and interactive tools

  Bank-by-bank supervisory data for 119 banks in 25 EU and EEA countries, for the reference dates 30 September 2024, 31 December 2024, 31 March 2025 and 30 June 2025, built from COREP and FINREP data that authorities sent to the EBA through EUCLID: capital, leverage, profit and loss, risk exposure amounts, assets and liabilities, credit risk, market risk, sovereign exposures and non-performing exposures. The EBA has discontinued the exercise from June 2025; the data will no longer be updated and the EBA points users to the Pillar 3 data hub. Source

  From: COREP_OF, COREP_LR, FINREP9

  Reuse: EBA legal notice: reproduction authorised provided the source is acknowledged.

• Pillar 3 data hub (P3DH)

  Firm by firm · Interactive portal (European Data Access Portal); institutions submit quantitative data in xBRL-CSV with a PDF report

  The Pillar 3 disclosures of institutions across the EU and EEA, submitted to the EBA and published centrally on the EBA's European Data Access Portal (EDAP), public since January 2026. The EBA republishes the submitted files without transformation, with a template view, the official report file and a data points report; figures are shown as reported, with non-euro amounts also converted to euro at ECB rates. Publication runs at least once a day and published information stays available for 10 years. The first implementation covers large institutions and other institutions at the highest level of consolidation. Source

  From: CODIS, ESGDIS, FINDIS, GSIIDIS, IRRBBDIS, MRELTLACDIS, REMDIS

  Reuse: EBA legal notice: reproduction authorised provided the source is acknowledged. The portal's own terms could not be read (it redirects automated requests to a sign-in page).

• EBA Risk Dashboard

  Added up across firms · PDF, Excel data annex, interactive visualisation on EDAP

  Quarterly risk indicators for a sample of EU and EEA banks, by country and for the EU, with a statistical data annex and a credit risk parameters annex. The data points come from the latest versions of the FINREP and COREP templates. Source

  From: FINREP9, COREP_OF, COREP_LR, COREP_LCR_DA

  Reuse: EBA legal notice: reproduction authorised provided the source is acknowledged.

• EBA MREL dashboard

  Added up across firms · PDF, interactive visualisation on EDAP

  Twice-yearly summary of resolution planning in the EU: MREL requirements, eligible resources, shortfalls and roll-over needs, for banks with a resolution strategy. Its data points come from the MREL and TLAC templates and the MREL decisions template (M 20.00). Source

  From: MREL_TLAC, MREL_DECISIONS

  Reuse: EBA legal notice: reproduction authorised provided the source is acknowledged.

• EBA dashboard on high earners

  Added up across firms · PDF, interactive visualisation on EDAP

  Yearly aggregated data on staff of credit institutions and investment firms earning EUR 1 million or more, collected by competent authorities and submitted to the EBA under the high earners guidelines. The latest edition (April 2026) covers 2024. Source

  From: REM_HE_CI, REM_HE_IF

  Reuse: EBA legal notice: reproduction authorised provided the source is acknowledged.

• EBA and ECB report on payment fraud

  Added up across firms · PDF report

  Joint EBA and ECB report on the semi-annual payment fraud data reported under Article 96(6) of PSD2, for the six reference periods H1 2022 to H2 2024, by payment instrument and fraud type. Source

  From: PSD_FRP

  Reuse: EBA legal notice: reproduction authorised provided the source is acknowledged.

Reuse terms for the EBA's documents

EBA website legal notice (intellectual property), checked 11 November 2026. In the EBA's words:

The EBA owns the copyright in all material on this site. This copyright does not extend to any legislative text which is publicly available or other third party materials. The EBA's name, abbreviation and logo are exclusive property of the European Banking Authority. Reproduction of all EBA material on this site is authorised, provided the source is acknowledged, save where otherwise stated. The EBA's logo may not be used without prior permission except when reproducing EBA material containing the logo. Where copyright vests in a third party, permission for reproduction must be obtained from this copyright holder.

Can others share copies?

Allowed with conditions.

Conditions

Acknowledge the EBA as the source. Do not use the EBA logo except when reproducing EBA material that already contains it. Material where copyright vests in a third party needs that holder's permission. Legislative texts are outside the EBA's copyright; the Official Journal versions are published on EUR-Lex under its own notice.

What the library does

Keeps copies of the documents, as the terms allow. The legal notice authorises reproduction of all EBA material on the site provided the source is acknowledged, which clearly allows copies of the EBA's templates, taxonomies, validation rules and guidance to be kept and shared with attribution. Third-party material and anything the EBA marks otherwise stays link-only; EU legal acts hosted by the EBA are public legislative texts outside its copyright.

Notice the EBA's terms ask for: Contains material from the European Banking Authority (EBA), https://www.eba.europa.eu, reproduced with the source acknowledged as the EBA's legal notice requires. Source: European Banking Authority.

What could not be verified

Said plainly, so nobody relies on a fact the sources do not give.

• EUR-Lex (eur-lex.europa.eu) answers every automated request with HTTP 202 and an empty body (a bot challenge), seen 2026-11-11, so no Official Journal page could be read. Legal acts are cited from the copies the EBA hosts (for example the adopted text C(2024) 8389 of Implementing Regulation (EU) 2024/3117, which the EBA product page links to its Official Journal entry), and no eur-lex URL is used in this file.
• The European Data Access Portal (edap-public.eba.europa.eu), where the Pillar 3 data hub, Risk Dashboard and other dashboards are published interactively, redirects automated requests to a sign-in page (HTTP 302, seen 2026-11-11). Its contents, download options and terms of use could not be verified; the datasets are described from the EBA pages that link to it.
• Firms file with their national authority in the format and portal that authority sets; national filing portals and any national deadlines earlier than the EBA dates are not covered.
• Validation rule counts are distinct rule codes in the EBA's list of 12 October 2026; one rule can expand into many XBRL assertions in the taxonomy (one per row, column or sheet), so assertion counts are much higher.
• FINREP9DP: The ECB Regulation (EU) 2015/534 is not hosted by the EBA and was not read; frequency, deadline and reporting population are ECB matters not stated by the EBA.
• IFRS18: The Opinion is not binding; whether each competent authority allows the option depends on that authority.
• IFRS18DP: The EBA pages do not name the legal act for this ECB collection; for FINREP9DP the 4.2 page names ECB Regulation (EU) 2015/534, but the pages read do not say the same explicitly for IFRS18DP.
• IFRS18DP: The 12 October 2026 release does not name the IFRS18DP code; the link to the ECB LSI collection is from that release's IFRS 18 paragraph plus the module label 'Finrep IFRS 18 datapoints'.
• COREP_FRTB: The 4.2 page shows two module labels (FRTB and COREP_FRTB) for these templates; only COREP_FRTB exists in the 4.2.1 DPM table layouts. Treated here as one return.
• COREP_FRTB: The base Implementing Regulation (EU) 2024/3117 was read only in its 4.0 draft form (C(2024) 8389 in the 4.0 ITS zip); its Annex I has no C 90.00 or C 91.00 template, so the 2021/453 dates are used.
• ESG: Article 2(2) wording ties '31 December' to 'semi-annual reporting' and '30 June' to 'annual reporting'; the plain-words mapping to reference dates relies on recital 6 and Article 2(3).
• ESG: The end date is not fixed: the replacement ESG reporting in the ITS on supervisory reporting is still under consultation (expected 09/2027 per the 4.4 page).
• FC: The adopted act in the Official Journal is not hosted by the EBA; articles quoted are from the ESAs' final draft (JC 2020 84). The adopted text may differ, for example on the application date.
• FC: No EBA-stated remittance deadline exists; timing is set by each coordinator.
• IPU: The IPU Guidelines EBA/GL/2021/08 themselves were not opened; their paragraphs are quoted from the Decision and Annex I.
• RESOL1: The EBA pages do not say in words which templates sit in RESOL1 and which in RESOL2. We read this from the RESOL1 and RESOL2 module definitions in the EBA 4.2 taxonomy package; they match the two deadlines in Article 6(1) of the act (RESOL1 = 31 March templates).
• RESOL1, RESOL2: The EBA-hosted act is the Commission's adopted text without its Official Journal number; the EBA product page links the Official Journal version only on EUR-Lex, which we did not open.
• RESOL1, RESOL2: EBA Decision EBA/DC/2020/336 (onward reporting to the EBA) refers to the repealed Implementing Regulation (EU) 2018/1624; Article 10 of the new act says references to the repealed regulation are read as references to the new one. We found no updated EBA decision for the new templates.
• RESOL1, RESOL2, MREL_TLAC, NOTIF_IMPRACTICABILITY: The EBA pages give no dates for the templates and instructions files.
• RESOL2: The EBA pages do not say in words which templates sit in RESOL1 and which in RESOL2. We read this from the RESOL1 and RESOL2 module definitions in the EBA 4.2 taxonomy package; they match the two deadlines in Article 6(1) of the act (RESOL2 = 30 April templates).
• MREL_TLAC: The base act, Implementing Regulation (EU) 2021/763, is not hosted by the EBA in its adopted form (the EBA links it only on EUR-Lex, which we did not open). Frequency, reference dates and remittance dates are taken from the EBA's final draft ITS (2020 final report, Articles 2 to 7); the adopted wording and article numbers may differ.
• MREL_TLAC: The amending act C(2024) 3624 says it applies six months after its entry into force but leaves the date blank; the EBA product page shows 'Application date: 27/06/2024'. We could not confirm the exact application date of the amendment from an EBA source.
• MREL_DECISIONS: The base act, Implementing Regulation (EU) 2021/622, is not hosted by the EBA, so its unchanged articles (for example Articles 1 and 3 on what is reported and by whom) were read only as quoted in the amending act and the instructions.
• MREL_DECISIONS: The EBA-hosted legal act is an undated pre-publication text ('of XXX'); its Official Journal number is not confirmed from an EBA source.
• MREL_DECISIONS: Application date differs between EBA sources: the product page says 31/03/2026, the EBA final draft (Article 2) said 31 December 2025, and the 4.2 page gives an expected first reference date of 12/2025. The adopted text on the 4.2 page has only an entry-into-force clause.
• MREL_DECISIONS: Status 'being replaced' is applied by the same rule as RESOL1/RESOL2 (new 4.4 phase 1 module version from 12/2026); the legal requirement itself continues.
• NOTIF_IMPRACTICABILITY: The ITS does not set a time limit between the bank's determination and its notification; any such limit would come from Directive 2014/59/EU or national law, which we did not read.
• NOTIF_IMPRACTICABILITY: We found no EBA decision requiring resolution authorities to forward these notifications to the EBA; the 4.2 page does not mark this module as authority-to-EBA reporting.
• NOTIF_IMPRACTICABILITY: The EBA product page header still shows 'Final draft RTS/ITS adopted by the EBA and submitted to the European Commission'; the 4.2 page shows 'Status: In force'. We used the 4.2 page and the Official Journal text.
• IF_CLASS2: The base act, Implementing Regulation (EU) 2021/2284, is not hosted by the EBA in its adopted form (only on EUR-Lex, not opened). Reference dates, remittance dates and frequency are from the EBA final draft ITS (EBA/ITS/2021/02). Regulation (EU) 2025/2159 refers to Article 2(1) and Article 5 of Implementing Regulation (EU) 2021/2284 in a way that matches the draft numbering, but the adopted wording was not checked.
• IF_CLASS2: The Annex I and II files listed are the EBA final draft annexes of June 2021; we did not check whether the adopted annexes differ.
• IF_CLASS2: The EBA product page labels the amending ITS 'Not yet applicable' while the 4.2 page says 'In force'; we used the 4.2 page.
• IF_CLASS3: The base act, Implementing Regulation (EU) 2021/2284, is not hosted by the EBA in its adopted form (only on EUR-Lex, not opened). Frequency and remittance dates are from the EBA final draft ITS (EBA/ITS/2021/02); the adopted wording was not checked.
• IF_CLASS3: The Annex III and IV files are the EBA final draft annexes of June 2021; we did not check whether the adopted annexes differ. The 4.2 page offers no separate class 3 templates for the current version.
• IF_CLASS3: The final draft Article 6(3) says firms that stop qualifying 'shall commence reporting the information set out in Article 6'; this looks like it should read Article 5 (class 2 reporting). We report the intent, not a verified adopted text.
• IF_GROUPTEST: The base act, Implementing Regulation (EU) 2021/2284, is not hosted by the EBA in its adopted form (only on EUR-Lex, not opened). Frequency and remittance dates are from the EBA final draft ITS (EBA/ITS/2021/02, Articles 1, 2 and 7); the adopted wording was not checked.
• IF_GROUPTEST: The Annex VIII and IX files are the EBA final draft annexes of June 2021; we did not check whether the adopted annexes differ. The final draft names the templates IF 11.01 to IF 11.03; the 4.2 taxonomy codes them I 11.01 to I 11.03.
• IF_TM: Which act requires IF_TM: it is the EBA's RTS on threshold monitoring under Article 55(5) of Regulation (EU) 2019/2033 (final draft EBA/RTS/2021/18), whose templates are I 10.01 and I 10.02. It is not the IF reporting ITS: neither Regulation (EU) 2025/2159 nor the 2021 final draft ITS mentions I 10.01 or I 10.02. We found no EBA-hosted adopted version of these RTS; the EBA page shows 'Under development' and 'Not yet applicable'. Frequency and deadlines are therefore from the final draft and may change.
• IF_TM: No first reference date: the 4.2 taxonomy gives IF_TM a placeholder start date of 9999-12-31, and the EBA release notes (in the 4.4 phase 1 taxonomy package) say the first reference date is still unknown.
• IF_TM: EBA Decision EBA/DC/446 would cover onward reporting to the EBA once the Article 55(5) standard applies; it does not name the I 10 templates.
• IF_TM: The Annex 1 templates file was not opened in this session; template names come from the final report (paragraph 10) and the 4.2 taxonomy labels.
• REM_DBM: The 4.2 page shows no separate legal act link for REM_DBM; the guidelines used here were found via the remuneration and diversity analysis page.
• REM_HR_Institution: The guidelines set an EBA deadline only for the aggregated Annex VI data (31 August, paragraph 28(c)). They do not say whether or when institution-level Annex V data go to the EBA, although the EBA taxonomy has a separate institution-level module (table R 07.00).
• SBP_CR: The credit risk reference and remittance dates sit in Article 3 of Implementing Regulation (EU) 2016/2070, which the EBA links only on EUR-Lex. The 31 December reference date and 11 April remittance date come from the EBA's 2015 final draft, not the adopted text. The 2026 consultation (EBA/CP/2026/08) proposes the same 31 December / 11 April timing under the new framework.
• SBP_IFRS9: The adopted remittance date for IFRS 9 benchmarking data (Article 3 of Implementing Regulation (EU) 2016/2070 as amended) could not be read: the EBA links the adopted acts only on EUR-Lex. The 11 April / 31 December timing is from EBA draft texts (2015 final draft ITS, Article 3; 2020 draft amending ITS adding IFRS 9 items to Article 2).
• SBP_RM: The 4.2 taxonomy module SBP_RM still contains tables C 107.01 to C 110.03 although the 4.2 page says they are not expected to be reported in 2026.
• SBP_RM: The 2026 exercise dates fall before the act's OJ publication (12.8.2026); no EBA page explains this. Dates for the 2027 exercise are only proposed.
• SBPIMV: The 4.2 page calls the new template 'C 160.02'; the legal act, the final report and the 4.2 taxonomy call it C 106.02 (SBM. OFR composition by SBM validation portfolio, for Annex X). Treated as the same template.
• SBPIMV: The 2026 exercise dates in the act (February to June 2026) fall before the act's OJ publication (12.8.2026); no EBA page explains this.
• PSD_FRP: Providers' own deadline is set nationally by each competent authority (Guideline 3.3); no EU-wide provider deadline exists to report.
• PSD_FRP: The 2018 Guidelines file was identified from the 2018 version page but not downloaded; its date is not stated on that page beyond the application date 01/01/2019.
• SEPA_IPR: The OJ number of the adopted ITS appears on the EBA product page only inside an EUR-Lex link, not as text, so it is not used here.
• SEPA_IPR: The 9 April annual deadline is in Article 15(3) of Regulation (EU) No 260/2012, which the EBA does not host; it is taken from the EBA final report and the 4.2 page footnote.
• SEPA_IPR: No EBA-hosted text sets the authority-to-EBA deadline after the first round (EBA final report paragraph 13 says it is outside the ITS); only 9 October 2026 for the first round is stated.
• MICA: The adopted ITS 2024/2902 text is linked only via EUR-Lex on the EBA page, so its own articles on frequency and deadlines were not read; the Guidelines say their dates align with that ITS.
• MICA_OF: The Guidelines and Annex I call the templates S 09.01 and S 09.02; the Q 09.01 and Q 09.02 codes come from the EBA 4.2.1 DPM table layout, which labels them 'S 09.01' and 'S 09.02'.
• DORA: No EU-wide deadline for financial entities to submit registers to their authority; authorities set it nationally (EBA FAQ).
• DORA: The DORA 4.0 module files themselves (table layout, taxonomy) were not opened; module contents were checked in the 4.2.1 DPM table layout (B 01.01 to B 99.01), which the 4.2 page says will not be applied.
• P3DH, CODIS, ESGDIS, FINDIS, GSIIDIS, IRRBBDIS, MRELTLACDIS, REMDIS: The adopted ITS on the Pillar 3 data hub is only linked on the EBA page as an Official Journal publication (not hosted by the EBA). Article numbers quoted are from the EBA-hosted final draft; the EBA FAQ B10 cites the adopted text as Article 24c of the Pillar 3 ITS, so numbering in force may differ.
• P3DH: The P3DH module covers only the contact persons template; the disclosures themselves travel in the other Pillar 3 modules.
• CODIS: Frequencies are taken from the EBA's 2024 frequency file; the CRR articles themselves are not hosted by the EBA and were not read.
• ESGDIS: The amending ESG/equity/shadow banking ITS is a final draft (not yet adopted on the EBA page); final frequencies by institution type after 31 December 2026 were not extracted template by template.
• FINDIS: The reason for the 31 December 2027 start date of the 4.4 FINDIS module is not stated on the 4.4 page; it was read from the module metadata in the taxonomy package.
• MRELTLACDIS: The base Implementing Regulation (EU) 2021/763 (with the original disclosure articles and dates) is not hosted on the EBA pages read; frequencies come from the EBA frequency file.
• TCB_CORE, TCB_HU, TCB_LIQUIDITY: Whether competent authorities pass TCB data on to the EBA is not stated on the pages read; the 4.3 page does not mark TCB as 'not collected by the EBA'.
• TCB_CORE, TCB_HU, TCB_LIQUIDITY: The adopted act in the Official Journal is not hosted by the EBA; facts come from the EBA final draft.
• AML_RA: No EBA-hosted legal text or AMLA-hosted 2027 instructions were found via the EBA pages; the draft RTS under Article 12(7) AMLAR and Article 40(2) AMLD were not read.
• AML_RA: The 2027 submission deadline and exact list of reporting entities are not stated on the pages read.
• AML_RA: AMLA's own interpretative note and template are linked only from the AMLA page, not from the EBA page, so they were not used.
• AML_ELIGIBILITY: The EBA pages give no legal basis for the eligibility collection beyond the EBA-AMLA Service Level Agreement of January 2026; the legal act was not identified.
• AML_ELIGIBILITY: The 2027 submission route (via national supervisors or direct) and deadline are not stated on the EBA pages.

Sources

• EBA: Reporting frameworks
• EBA: Reporting framework 4.2
• EBA: Reporting framework 4.3
• EBA: Reporting framework 4.4
• EBA: Reporting framework 4.0
• EBA: Validation rules packages
• EBA: Secondary reporting, data from competent authorities to the EBA
• EBA: Implementing Technical Standards on supervisory reporting changes related to CRR3/CRD6 in step 1
• EBA: Pillar 3 data hub
• EBA: EU-wide transparency exercise
• EBA: Risk dashboard
• EBA: Legal notice

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. See every regulator in the regulatory returns library.