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In forcePillar 3 disclosuresLast checked 11 November 2026

Pillar 3 G-SII indicator disclosures (GSIIDIS)

A regulatory return listed by the European Banking Authority (EBA), European Union.

Disclosure by global systemically important institutions (G-SIIs) of the values of the indicators used to score their systemic importance (Article 441 CRR, Article 7 of the ITS). The module has 15 templates: 14 sections (general information, total exposures, intra-financial system assets and liabilities, securities outstanding, payments, assets under custody, underwriting, trading volume, OTC derivatives, trading and available-for-sale securities, level 3 assets, cross-jurisdictional claims and liabilities) plus a narrative template. Source

Official title: G-SIIs disclosures (GSIIDIS)

The facts

Who files
Large institutions and 'other' institutions (that is, all institutions except small and non-complex institutions, SNCIs) submit their Pillar 3 disclosures directly to the EBA, uploading them through the EBA's EUCLID submission channel. They do not send them through their national supervisor. For SNCIs the EBA publishes Pillar 3 data on the basis of what those institutions already report to their competent authorities under Article 430 CRR. The first implementation covered large institutions at the highest level of consolidation in the EEA, large subsidiaries with reduced Pillar 3 requirements, and other institutions at the highest level of consolidation; the EBA identified them with the competent authorities and sent onboarding letters. Only G-SIIs disclose this module. Source
How often
Annual: G-SIIs disclose the indicators in their year-end Pillar 3 report, and disclose them again in the first Pillar 3 report after their final submission to the competent authorities if the figures changed (Article 7(2) of the ITS). The EBA frequency file lists it as annual for large listed G-SIIs. Source
Deadline
With the year-end Pillar 3 report. Article 4(1) of the final draft ITS on the Pillar 3 data hub: institutions send the information to the EBA single access point 'on the same day on which they publish their financial statements or financial reports for the corresponding period, where applicable, or as soon as possible thereafter'. The EBA FAQ B2 adds non-binding expectations: year-end reports with a December reference date by end-June; year-end reports with another reference date by reference date + 6 months; quarterly and semi-annual reports by reference date + 4 months. Source
Format
xBRL-CSV, PDF. Institutions submit quantitative Pillar 3 information to the EBA in xBRL-CSV and include it in a PDF report; qualitative information goes in the PDF report. 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 forceListed 'In force' on the 4.2 page (ITS on institutions' public disclosures, applicable from 1 January 2025). Pillar 3 modules were first added to the reporting framework in release 4.1 for reference date June 2025, with transitional arrangements for June, September and December 2025; the 4.2 module versions apply from 31 March 2026. Release 4.4 phase 1 has a new GSIIDIS version (3.0.0) from reference date 31 December 2026 with the same 15 templates (technical amendments to DPM and taxonomy, per the 4.4 page). Source
Legal basis
Group
Pillar 3 disclosures

Templates (15)

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

  • Accompanying narrative G-SIIs (K 00.06)
  • Section 1 - General Information (K 100.00)
  • Section 2- total exposures (K 101.00)
  • Section 3 - Intra-Financial System Assets (K 102.00)
  • Section 4 - Intra-Financial System Liabilities (K 103.00)
  • Section 5 - Securities Outstanding (K 104.00)
  • Section 6 - Payments made in the reporting year excluding intragroup payments (K 105.00)
  • Section 7 - Assets Under Custody (K 106.00)
  • Section 8 - Underwritten Transactions in Debt and Equity Markets (K 107.00)
  • Section 9 - Trading Volume (K 108.00)
  • Section 10 - Notional Amount of Over-the-Counter OTC Derivatives (K 109.00)
  • Section 11 - Trading and Available-for-Sale Securities (K 110.00)
  • Section 12 - Level 3 Assets (K 111.00)
  • Section 13 - Cross-Jurisdictional Claims (K 112.00)
  • Section 14 - Cross-Jurisdictional Liabilities (K 113.00)

Templates of module GSIIDIS in EBA release 4.2, 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 4.4 phase 1 has the same 15 template codes. Source

Validation rules

0 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..

Release 4.4 phase 1 (GSIIDIS_4.4): 0 active of 14 listed.

The rules, on eba.europa.eu

How they were counted

EBA's validation rules list VR_4.4.phase1_.xlsx (latest update 12/10/2026) lists 14 distinct rule codes for module GSIIDIS_4.2, all marked Inactive, so none is applied.

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

Public data

Published firm by firm. Pillar 3 data hub (P3DH) (firm-level): 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. Source

Where it is published (Interactive portal (European Data Access Portal); institutions submit quantitative data in xBRL-CSV with a PDF report)

  • 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

Official documents (22)

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.

  • Legal Act (ITS on institutions' public disclosures, C(2024) 8373)

    Legal text · PDF · 184.4 KB · 29 November 2024

    Commission adoption date printed on the act. The EBA product page names it Commission Implementing Regulation (EU) 2024/3172.

    SHA-256 a4bc2cd55791show in fulla4bc2cd5579151b381094228e0fac6ee0c220cca285cd932d20a3396d54185f5
  • Templates (Annex I to the ITS on institutions' public disclosures)

    Template · XLSX · 378.8 KB · 29 September 2026

    SHA-256 c6cf33c44127show in fullc6cf33c44127726575359255ed7a57c0a2fc57999da11607bd63fb28bb063dc6
  • Instructions (EN) (CODIS)

    Instructions · ZIP · 1.3 MB · 29 September 2026

    Zip of the English instructions (IT solutions), one Word file per disclosure area.

    SHA-256 15e662f9b152show in full15e662f9b152f2103daf43ca4a367633c49033a231e32eef48bfbc04eb873284
  • Draft Implementing Technical Standards on the Pillar 3 data hub (Final Report EBA/ITS/2025/01)

    Reporting standard · PDF · 663.3 KB · 12 February 2025

    Final draft ITS on IT solutions (submission dates, formats). The adopted text is published in the Official Journal and is not hosted by the EBA.

    SHA-256 dc295427032dshow in fulldc295427032d3871bbf78320edf751c19db70a9b857c175850be9509a65f24dc
  • Pillar 3 disclosure requirements: frequency of disclosures file

    Guidance · XLSX · 50.5 KB · 30 September 2025

    EBA table of disclosure frequency per template and type of institution. Published in 2024, before the amended ESG/equity/shadow banking ITS.

    SHA-256 d5037077a0e4show in fulld5037077a0e4a302b1b5080bd61fe9bb1f4b1fd828f8a9af45a7a415dd13d6df
  • P3DH overarching user guide

    Guidance · PDF · 864.8 KB · 23 January 2026

    SHA-256 27e6eaac435fshow in full27e6eaac435fba0257134d6090d2b2eff0bbbccc447b81dc42be40cb15e1c211
  • EDAP user guide

    Guidance · PDF · 3.8 MB · 23 January 2026

    SHA-256 30d17a4c2738show in full30d17a4c273886958cabb16dadd8824b22e1f1da4e31d5d8adb43a7330f65674
  • 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 full0bf9e33720de1472e809417999cfd29e4b5eadb31750c7770622e502590bbdd0
  • Taxonomy package 4.4 (Phase 1)

    Taxonomy · ZIP · 9.7 MB · 12 October 2026

    SHA-256 e1d89112fee0show in fulle1d89112fee0f0708631b8f4776360bac8bf3fffdf28fe83164253ace1551ea6
  • FAQ for reporting framework release 4.4

    Guidance · DOCX · 126.8 KB · 12 October 2026

    SHA-256 cd65515c169fshow in fullcd65515c169f9e87002a3158816716d14683e8458834361b366149d241251aab
  • 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.

  • Sample files 4.2

    Sample · ZIP · 2.9 MB · 13 January 2026

    SHA-256 41fb8435ce33show in full41fb8435ce33c53528bd05f8624e79acdfc7e6d8991a67870292646fb88cc0ef
  • 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 fulle022598f9f98408d6920555a90c899bea5a1a2519b696703c232526a45b7cc07
  • Reporting framework 4.4

    List of returns · HTML

  • Sample files 4.4 (Phase 1)

    Sample · ZIP · 111.5 KB · 12 October 2026

    SHA-256 9443e194a9c9show in full9443e194a9c9827f08011d22d1f63656acf2d8d8ca6dc0837546c4006bd3d099
  • DPM table layout and data point categorization (4.4 Phase 1)

    Template · ZIP · 1.7 MB · 12 October 2026

    SHA-256 be696e982438show in fullbe696e982438ebb12aed58cf854b66a38b4b87cadcd731629bbb41c332d76aad
  • (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 full38c190fa4c2ff81f22a5bd2ed94f744fc64e4eb9b722676e07f89669d79b1aea
  • 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 fullea6184a7e3a67016346f2154bfb04ca0a489ea829cf344239367fa216d21709f
  • 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 fullbbc23b9ecad5de0a0821bbe8bce8e4ce617652afce02e81c88d572bac4a4b293
  • DPM Know issues (uploaded on 05/11/2026)

    Known issues · XLSX · 69.9 KB · 5 November 2026

    SHA-256 c6753a428649show in fullc6753a4286496876f2e545b355f1ebaddf0e4383de522b19818c93af141327e0
  • EBA filing rule V5.8

    Filing rules · PDF · 1.1 MB · 25 February 2026

    SHA-256 dea8d520c922show in fulldea8d520c9229c52ae1f44e921a3728d769544e0f0c8937da3958f1c0197d2bf
  • FAQs for Reporting Innovations and Upcoming Releases (Updated on 25/11/2025)

    Guidance · PDF · 196.4 KB · 25 November 2025

    SHA-256 ddcccd9e56f0show in fullddcccd9e56f0c670c5fdeffda7b564dd5a7bf752e990be8e6ed3e2fe7c6fd796

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.