With the publication of a draft Technical Package, the European Banking Authority (EBA) is taking a step forward in evolving its reporting and disclosure framework. This release aligns with the agenda presented by the European Commission in July 2026 to enhance the competitiveness of the European banking sector (see TSI kompakt from 17 July).
The package includes, among other elements: New ESG disclosures, IFRS 18-related FINREP templates, and disclosures under the Fundamental Review of the Trading Book (FRTB), which redefines the regulatory treatment of market risks in the trading book.
Additionally, various technical adjustments are being made to the data model, which defines the individual data points and structures for reporting by European banks.
The current draft represents only the first phase of the banking reporting evolution. The ultimate goal is to achieve a largely standardised and more efficient reporting system, laying the foundation for greater automation and improved data quality (see also TSI kompakt from 3 July on ESG data requirements under Basel Pillar 3).
For securitisations, the content of this technical package is of limited direct relevance. Nevertheless, it signals the EBA’s intention to further simplify the European reporting framework. Securitisation transactions could ultimately benefit from this trend, particularly as EBA, or respectively ESMA, is expected to assume the mandate for the review of the reporting templates under Article 7 of the Securitisation Regulation.
Stakeholders can provide feedback on the revised templates until 24 August 2026. The final version is expected to be published in September 2026.