The facts

Who files: Not collected by the EBA. The 4.2 page footnote says information under 'Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information' is part of the technical package but not collected by the EBA (FINREP9DP module). Which institutions report and to whom is not stated on the EBA pages beyond 'LSIs'. Source
How often: Not stated on the EBA pages checked (4.2 page, 4.4 page, 12 October 2026 release). The ECB collects this data; the EBA does not. Source
Deadline: Not stated on the EBA pages checked (4.2 page, 4.4 page, 12 October 2026 release). Source
Format: xBRL-CSV, XBRL-XML. The EBA publishes this module in its XBRL taxonomy, with both an xBRL-CSV and an XBRL-XML entry point, but does not collect the data; the authority that collects it sets the format. (The ECB collects it from less significant institutions.) Source
How it is filed: Filing routes recorded for the EBA: EUCLID (European Centralised Infrastructure of Data); Pillar 3 data hub (P3DH) submissions. See how firms file with the EBA.
Status: In forceThe 4.2 page lists 'FINREP datapoints' with expected first reference date 03/2026: 'Development of DPM and XBRL taxonomies for the ECB data collection on FINREP datapoints for LSIs reporting templates', with footnote '[4] This data is not going to be collected by the EBA.' Release 4.2.1 (18/02/2026) fixed missing tables in the module. Source
Legal basis: Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (as named on the EBA 4.2 page; not hosted by the EBA)
Group: Financial statements

Check a file before you file it

Line4 Check for EBA reporting runs EBA's own validation rules on a FINREP9DP file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

EBA release 4.2: 20,669 of EBA's 20,672 active checks (99%).
EBA release 4.2.1: 20,688 of EBA's 20,691 active checks (99%).

Every EBA rule for FINREP data points, in plain words

It is not a substitute for the validation the supervisor runs when you submit.

Templates (113)

The tables and forms inside the return. Plain name first, the EBA's code in brackets.

Nature of Report (FINREP) (F 00.01)
Balance Sheet Statement [Statement of Financial Position]: Assets (F 01.01)
Balance Sheet Statement [Statement of Financial Position]: Assets DP (F 01.01.DP)
Balance Sheet Statement [Statement of Financial Position]: Liabilities (F 01.02)
Data points Balance Sheet Statement [Statement of Financial Position]: Liabilities (F 01.02.DP)
Balance Sheet Statement [Statement of Financial Position]: Equity (F 01.03)
F_01.03.dp:Data points Balance Sheet Statement [Statement of Financial Position]: Equity (F 01.03.DP)
Statement of profit or loss (F 02.00)
Data points Statement of profit or loss (F 02.00.DP)
Statement of comprehensive income (F 03.00)
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading (F 04.01)
Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss (F 04.02.1)
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss (F 04.02.2)
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income (F 04.03.1)
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost (F 04.04.1)
Subordinated financial assets (F 04.05)

Show all 113 templates

Breakdown of financial assets by instrument and by counterparty sector: trading financial assets (F 04.06)
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss (F 04.07)
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity (F 04.08)
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method (F 04.09)
Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets (F 04.10)
Breakdown of non-trading loans and advances by product: Loans and advances other than held for trading, trading or held for sale assets by product (F 05.01)
F_05.01.dp:Data points Breakdown of non-trading loans and advances by product (F 05.01.DP)
Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes (F 06.01)
Financial assets subject to impairment that are past due (F 07.01)
Financial assets subject to impairment that are past due under national GAAP (F 07.02)
Breakdown of financial liabilities by product and by counterparty (a) (F 08.01)
F_08.01.dp:Data points Breakdown of financial liabilities by product and by counterparty (a) (F 08.01.DP)
Subordinated liabilities (F 08.02)
F_08.02.dp:Data points Subordinated financial liabilities (F 08.02.DP)
Off-balance sheet exposures under national GAAP: Loan commitments, financial guarantees and other commitments given (F 09.01)
Off-balance sheet exposures : Loan commitments, financial guarantees and other commitments given (F 09.01.1)
Loan commitments, financial guarantees and other commitments received (F 09.02)
Derivatives: Trading and economic hedges (F 10.00)
F_10.00.dp:Data points Derivatives: Trading and economic hedges (F 10.00.DP)
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge (F 11.01)
F_11.01.dp:Data points Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge (F 11.01.DP)
Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk (F 11.02)
F_11.02.dp:Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk data points (F 11.02.DP)
Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge (F 11.03)
Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio (F 11.03.1)
Hedged items in fair value hedges (F 11.04)
Movements in allowances for credit losses and impairment of equity instruments under national GAAP (F 12.00)
Movements in allowances and provisions for credit losses (F 12.01)
Transfers between impairment stages (gross basis presentation) (F 12.02)
Breakdown of collateral and guarantees by loans and advances other than held for trading (F 13.01)
Collateral obtained by taking possession during the period (held at the reference date) (F 13.02.1)
Collateral obtained by taking possession accumulated (F 13.03.1)
Fair value hierarchy: financial instruments at fair value (F 14.00)
Derecognition and financial liabilities associated with transferred financial assets: Equity instruments, debt securities, loans and advances (F 15.00)
Breakdown of selected statement of profit or loss items: Interest income and expenses by instrument and counterparty sector(a) (F 16.01)
Breakdown of selected statement of profit or loss items: Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (F 16.02)
Breakdown of selected statement of profit or loss items: Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument (F 16.03)
Breakdown of selected statement of profit or loss items: Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk (F 16.04)
Breakdown of selected statement of profit or loss items: Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument (F 16.04.1)
Breakdown of selected statement of profit or loss items: Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument (F 16.05)
Gains or losses from hedge accounting (F 16.06)
Breakdown of selected statement of profit or loss items: Impairment on non-financial assets (a) (F 16.07)
Breakdown of selected statement of profit or loss items: Other administrative expenses (F 16.08)
Reconciliation between IFRS and CRR scope of consolidation: Assets (F 17.01)
Reconciliation between IFRS and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given (F 17.02)
Reconciliation between IFRS and CRR scope of consolidation: Liabilities (F 17.03)
Information on performing and non-performing exposures (F 18.00)
Data points Information on performing and non-performing exposures (F 18.00.A.DP)
Data points Information on performing and non performing exposures (F 18.00.B.DP)
Information on performing and non-performing exposures (V) data points (F 18.00.E.DP)
Inflows and outflows of non-performing exposures - loans and advances by counterparty sector (F 18.01)
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (F 18.02)
Information on forborne exposures (F 19.00)
Data points Information on forborne exposures (F 19.00.A.DP)
F_19.00.d.dp:Information on forborne exposures (IV) data points (F 19.00.D.DP)
Geographical breakdown of assets by location of the activities (F 20.01)
Geographical breakdown of liabilities by location of the activities (F 20.02)
Geographical breakdown of main income statement items by location of the activities (F 20.03)
Geographical breakdown of assets by residence of the counterparty (F 20.04)
Geographical breakdown of off-balance sheet exposures by residence of the counterparty (a) (F 20.05)
Geographical breakdown of liabilities by residence of the counterparty (F 20.06)
Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes (F 20.07.1)
Tangible and intangible assets: assets subject to operating lease (F 21.00)
Fee and commission income and expenses by activity (F 22.01)
Assets involved in the services provided (F 22.02)
Loans and advances: Number of instruments (F 23.01)
Loans and advances: Additional information on gross carrying amounts (F 23.02)
Loans and advances collateralised by immovable property: Breakdown by LTV ratios (F 23.03)
Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk (F 23.04)
Loans and advances: Collateral received and financial guarantees received (F 23.05)
Loans and advances: Accumulated partial write-offs (F 23.06)
Loans and advances: Inflows and outflows of non-performing exposures (F 24.01)
Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures (F 24.02)
Loans and advances: Write-offs of non-performing exposures during the period (F 24.03)
Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and outflows (F 25.01)
Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained (F 25.02)
Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) (F 25.03)
Forbearance management and quality of forbearance (F 26.00)
Interests in unconsolidated structured entities (F 30.01)
Breakdown of interests in unconsolidated structured entities by nature of the activities (F 30.02)
Related parties: amounts payable to and amounts receivable from (F 31.01)
Related parties: expenses and income generated by transactions with (F 31.02)
Scope of the group: “entity-by-entity” (F 40.01)
Scope of the group: "instrument-by-instrument" (F 40.02)
Fair value hierarchy: financial instruments at amortised cost (F 41.01)
Use of the Fair Value Option (F 41.02)
Tangible and intangible assets: carrying amount by measurement method (F 42.00)
Provisions (F 43.00)
Components of net defined benefit plan assets and liabilities (F 44.01)
Movements in defined benefit plans and employee benefits (F 44.02)
Staff expenses by type of benefits (F 44.03)
Staff expenses by category of remuneration and category of staff (F 44.04)
Gains and losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio (F 45.01)
Gains or losses on derecognition of non-financial assets (F 45.02)
Other operating income and expenses (F 45.03)
Statement of changes in equity (F 46.00)
Loans and advances: Average duration and recovery periods (F 47.00)

Templates of module FINREP9DP in EBA release 4.2.1, read from the module's entry point in the taxonomy package; parts of a template split into sub-tables (a, b, c) are listed once. Release 4.2 has 110 template codes; adds F 19.00.DP; drops F 11.02.DP, F 18.00.E.DP, F 19.00.A.DP, F 19.00.D.DP. Source

Validation rules

2,390 rules, as counted from the EBA's published material. Software can run them exactly as published. Source

How they are written: Excel list with one row per rule and module version: an expression column in the EBA's DPM-XL syntax, severity (error or warning), active status and reference-date range. The same rules ship as XBRL Formula assertions in the taxonomy package..

EBA's list applies the active FINREP9DP_4.2.1 rules to reference dates from 2026-03-31 with no end date set.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module FINREP9DP_4.2.1 in EBA's validation rules list VR_4.4.phase1_.xlsx ((from 4.0) EBA_Validation rules, latest update 12/10/2026) with IsActive = Active: 2,390 of 2,488 listed. 1 of the active rules have severity error; the rest are warnings.

Counts are in the EBA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No publication of this return's data found on the EBA's risk analysis and data pages (checked 2026-11-11). Source

Official documents (12)

The EBA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Taxonomy package 4.2.1 (FINREP9DP)
Taxonomy · ZIP · 17.1 MB · 27 February 2026
SHA-256 090644e868f9show in fullhide
090644e868f90395a8fb946ab56cb64c4563a0f9e6a690817e78a364116e90e2
Sample files 4.2.1 (FINREP9DP)
Sample · ZIP · 348.6 KB · 27 February 2026
SHA-256 03d583d86d94show in fullhide
03d583d86d94f7aadbf0cecbfdffa30bd3652ed6470da44fb1dd5333dd2fc1fe
DPM table layout and data point categorization (4.2.1)
Template · ZIP · 17.5 MB · 27 February 2026
Annotated Excel layouts of every template in release 4.2 and 4.2.1, with row and column codes.
SHA-256 e022598f9f98show in fullhide
e022598f9f98408d6920555a90c899bea5a1a2519b696703c232526a45b7cc07
Reporting framework 4.2
List of returns · HTML
Table 1.A maps every module of release 4.2 to its legal act, templates and instructions.
Taxonomy package 4.2
Taxonomy · ZIP · 62.0 MB · 13 January 2026
XBRL taxonomy for all 50 modules of release 4.2, including the validation rules as XBRL Formula assertions.
SHA-256 0bf9e33720deshow in fullhide
0bf9e33720de1472e809417999cfd29e4b5eadb31750c7770622e502590bbdd0
Sample files 4.2
Sample · ZIP · 2.9 MB · 13 January 2026
SHA-256 41fb8435ce33show in fullhide
41fb8435ce33c53528bd05f8624e79acdfc7e6d8991a67870292646fb88cc0ef
(from 4.0) EBA_Validation rules (latest update 12/10/2026)
Validation rules · XLSX · 1.1 MB · 12 October 2026
One row per rule and module version, with the expression, severity, active status and reference-date range.
SHA-256 38c190fa4c2fshow in fullhide
38c190fa4c2ff81f22a5bd2ed94f744fc64e4eb9b722676e07f89669d79b1aea
Small validation package 14/09/2026: Micro taxonomy package
Validation rules · ZIP · 1.5 MB · 14 September 2026
Severity and deactivation updates for the taxonomy (XBRL set folders).
SHA-256 ea6184a7e3a6show in fullhide
ea6184a7e3a67016346f2154bfb04ca0a489ea829cf344239367fa216d21709f
EBA filing rule V5.9
Filing rules · PDF · 1.2 MB · 26 June 2026
Technical rules for XBRL-XML and xBRL-CSV files sent to the EBA.
SHA-256 bbc23b9ecad5show in fullhide
bbc23b9ecad5de0a0821bbe8bce8e4ce617652afce02e81c88d572bac4a4b293
DPM Know issues (uploaded on 05/11/2026)
Known issues · XLSX · 69.9 KB · 5 November 2026
SHA-256 c6753a428649show in fullhide
c6753a4286496876f2e545b355f1ebaddf0e4383de522b19818c93af141327e0
EBA filing rule V5.8
Filing rules · PDF · 1.1 MB · 25 February 2026
SHA-256 dea8d520c922show in fullhide
dea8d520c9229c52ae1f44e921a3728d769544e0f0c8937da3958f1c0197d2bf
FAQs for Reporting Innovations and Upcoming Releases (Updated on 25/11/2025)
Guidance · PDF · 196.4 KB · 25 November 2025
SHA-256 ddcccd9e56f0show in fullhide
ddcccd9e56f0c670c5fdeffda7b564dd5a7bf752e990be8e6ed3e2fe7c6fd796

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see EBA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

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.

Last checked 11 November 2026.

FINREP solo data points, ECB collection for LSIs (FINREP9DP)