EBA draft 4.4 package adds IFRS 18 templates to FINREP

On 24 July 2026, the EBA published the draft technical package for version 4.4 of its reporting framework. The package includes new FINREP templates aligned with IFRS 18, Pillar 3 ESG disclosures on equity and shadow banking exposures, and FRTB templates integrated into the Data Point Model (DPM). The draft also covers technical amendments for resolution planning, MREL decisions, and anti-money laundering eligibility templates. Feedback on the package and the accompanying DPM 2.0 glossary is open until 24 August 2026; the final version is due in September.

Relevance for Swedish reporting entities

The most significant change for Sigill’s bank and investment firm clients affects FINREP. The new IFRS 18-aligned templates will replace the current income statement structure. The first reference date is 31 March 2027, meaning the first submission under the new standard will cover Q1 2027. Institutions that already report COREP for market risk should also note the FRTB-related disclosures, which are integrated into the DPM and become applicable from the same date. The Pillar 3 ESG templates and resolution planning amendments have a 31 December 2026 reference date but apply primarily to larger institutions. For Swedish institutions, the immediate tasks are to assess the impact of IFRS 18 on their chart of accounts and to ensure their reporting system can generate the new FINREP tables ahead of the 2027 deadline.

The package also continues the EBA’s move to DPM 2.0, the modernised modelling standard that will underpin all future reporting. Sigill already uses DPM 2.0 in its generation pipeline, so this update aligns with our existing data point model and validation approach.

What to do next

No regulatory action is required today; the draft is for review and comment. Institutions with a 2027 FINREP obligation should use the next few months to map their IFRS 18 disclosures to the draft templates. The EBA’s feedback form closes on 24 August 2026. Once the final package is released in September, Sigill will add the new validation rules, DPM entries, and XBRL taxonomies to its sealed COREP and FINREP submission packages. Early testing against the taxonomy will be possible after the final release.

Sources: EBA press release