EBA Supervisory Reporting Simplification or Complication
Fewer templates, less complexity, less effort?
The European Banking Authority’s (EBA) objectives are clear. For banks, however, the Supervisory Reporting Simplification marks the start of a comprehensive transformation of data, processes and system landscapes.
With the planned revision of the European Supervisory Reporting Framework, numerous reporting areas – from FINREP and COREP through to ESG and stress testing – are set to undergo fundamental changes. In parallel, the European Central Bank (ECB) is driving forward the harmonisation of statistical reporting through the Integrated Reporting Framework (IReF). Both initiatives point in the same direction: integrated data models instead of isolated reports.
Included in this collection:
Open collection
EBA Supervisory Reporting Simplification or Complication
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EBA Supervisory Reporting: Simplification or Complication?
Simplification with far-reaching implications for data, processes and system landscapes
On 10 April 2026, the European Banking Authority (EBA) published its ITS Simplification Package, thereby kicking off one of the most comprehensive overhauls of the European supervisory reporting framework in recent years. The aim of the initiative is to simplify the supervisory reporting framework, reduce regulatory overlaps, promote the reuse of regulatory data and adapt the reporting system to new regulatory requirements such as CRR III, IFRS 18, FRTB and ESG.1
What may sound like a simplification at first glance will initially entail a considerable transformation effort for many institutions. The planned changes affect almost all areas of regulatory reporting and have implications for data models, processes, IT systems and governance structures.
In this article, we provide an overview of the key elements of the EBA Supervisory Reporting Simplification and explain which implications banks should already be taking into account today.
Would you like to gain a better understanding of the impact of the EBA Supervisory Reporting Simplification on your institution?
In our online seminar on 22 July 2026 (only in german), we will provide you with a practical overview of the most important changes and highlight the organisational, operational and technical areas that banks should already be addressing. We look forward to your participation.
Objectives of the EBA Supervisory Reporting Simplification
Through its Supervisory Reporting Simplification initiative, the EBA aims to fundamentally simplify a reporting framework that has evolved over many years, reduce regulatory overlaps and harmonise the data landscape more effectively.
The initiative focuses on four key objectives:
- Reducing complexity and compliance burdens
- Greater proportionality, particularly for Small and Non-Complex Institutions (SNCIs)
- Reuse of regulatory data rather than parallel data collection
- Modernisation and greater integration of regulatory requirements such as CRR III, ESG, FRTB and IFRS 18
The Simplification comprises a total of nine modules and covers almost all core areas of regulatory reporting:
- Liquidity Reporting (ALMM, LCR, Asset Encumbrance)
- FINREP
- COREP and Own Funds
- Operational Risk
- Stress Testing
- Market Risk
- ESG Reporting
- SNCI-specific disclosure requirements
- further CRR III-driven adjustments
The implications for FINREP are particularly far-reaching. In addition to a reduction in the number of templates and reporting frequencies, IFRS 18 in particular is leading to structural changes in data models, mapping logic and processes. At the same time, a “Core + Supplement” approach is being established, which is intended to enable greater proportionality within the framework.
A paradigm shift is also emerging in the area of stress testing: data from FINREP, COREP and ESG is to be integrated more closely in future, whilst existing ad hoc data collections are to be reduced. The aim is to achieve a more consistent data set and a long-term reduction in operational costs.
Furthermore, ESG reporting is continuing to gain in importance. New requirements relating to transition risk, physical risk and environmental risks beyond climate change are leading to a significantly closer integration of sustainability and regulatory data.
IReF – the next step towards integrated reporting
In parallel with the EBA Supervisory Reporting Simplification initiative, the European Central Bank (ECB) is driving forward the harmonisation of statistical reporting through the Integrated Reporting Framework (IReF). The aim is to reduce the duplication of identical data in multiple reports and to create an integrated, Europe-wide standardised data model for statistical reporting.
The simultaneous development of the EBA Supervisory Reporting Simplification and IReF illustrates the strategic direction of European regulation: away from form-based reporting and towards integrated, granular data models featuring single data collection and multiple uses for supervisory purposes, statistics and risk management.
What does this mean for banks?
Whilst the simplification will lead to streamlining in the long term, in the short term it will require significant transformation:
- Adaptation of data models and regulatory mappings
- Implications for release and test management
- Revision of regulatory processes
- Adjustments to existing system landscapes
- Greater integration of regulatory data sets
- Early resource and transformation planning.
The first application of the new framework is currently expected to take place on 30 September 2027. Banks should use the time until then to analyse the implications at an early stage and to prepare the necessary transformation measures in a structured manner.
Conclusion
The EBA Supervisory Reporting Simplification is far more than just an adjustment to individual templates. It marks the transition to a more integrated, efficient and data-driven reporting framework. Together with IReF, it forms a key component of the future European reporting landscape and will have a lasting impact on data architectures, processes and regulatory governance models.
