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UpcomingFinancial statementsLast checked 11 November 2026

FINREP IFRS 18 data points, ECB collection for LSIs (IFRS18DP)

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

The IFRS 18 version of the data point collection that the ECB runs on FINREP data for less significant institutions (LSIs). The module holds the same 12 IFRS 18-aligned templates as IFRS18 plus F 02.01.dp, the statement of profit or loss data points. Source

Official title: Finrep IFRS 18 datapoints (IFRS18DP module)

Check a IFRS18DP file, free

The facts

Who files
The EBA release of 12 October 2026 says the 4.4 phase 1 package 'also covers the ECB data collection on FINREP datapoints for less significant institutions (LSIs) reporting templates. This data will not be collected by the EBA.' The EBA pages do not say which institutions report or to whom; the 4.4 FAQ does not mention IFRS18DP. Source
How often
Not stated on the EBA pages checked (4.4 page, 4.4 FAQ, 12 October 2026 release, IFRS 18 Opinion page). The ECB collects this data; the EBA does not. Source
Deadline
Not stated on the EBA pages checked (4.4 page, 4.4 FAQ, 12 October 2026 release, IFRS 18 Opinion page). 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
UpcomingNew in release 4.4 phase 1, applicable from reference date 03/2027 together with IFRS18 (4.4 phase 1 release notes). Source
Group
Financial statements
Check a file before you file it

Line4 Check for EBA reporting runs EBA's own validation rules on a IFRS18DP file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.4 phase 1: all 430 of EBA's active checks.

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

Templates (13)

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

  • Statement of profit or loss (IFRS 18-compliant) (F 02.01)
  • Statement of profit or loss (IFRS 18) data points (F 02.01.DP)
  • Interest income and expenses by instrument and counterparty sector (F 16.01.1)
  • Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (F 16.02.1)
  • Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument (F 16.03.1)
  • Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument (F 16.04.1.1)
  • Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk (F 16.04.2)
  • Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument (F 16.05.1)
  • Gains or losses from hedge accounting (F 16.06.1)
  • Impairment on non-financial assets (a) (F 16.07.1)
  • Geographical breakdown of statement of profit or loss items by location of the activities (F 20.03.1)
  • Gains or losses on derecognition of non-financial assets (IFRS 18-compliant) (F 45.02.1)
  • Other income and expenses (F 45.03.1)

Templates of module IFRS18DP in EBA release 4.4 phase 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. Source

Validation rules

153 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 IFRS18DP_4.4 rules to reference dates from 2027-03-31 with no end date set.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module IFRS18DP_4.4 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: 153 of 153 listed. 0 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 (9)

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 4.4 (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 4.4

    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

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.