#32026R0722Commission Implementing Regulation (EU) 2026/722 amending ITS on EBA single access point for institutions' disclosures
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This regulation amends Implementing Regulation (EU) 2024/3172 to require institutions other than small and non-complex ones to submit prudential disclosures under Part Eight of CRR via the EBA single access point. Submissions must be made in both PDF (human- and machine-readable) and XBRL-CSV formats, with separate files for remuneration disclosures under Article 450. The EBA single access point will perform automatic technical validations and reject non-compliant submissions, requiring immediate resubmission of full modules. Publication occurs without undue delay on the EBA website with automatic notifications to institutions. Transitional provisions allow alternative disclosure methods for reference dates in 2025 if technical issues prevent timely submission.
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Key Changes
- Institutions (except small and non-complex) must submit disclosures under Titles II and III of Part Eight CRR to EBA single access point in both PDF and XBRL-CSV formats starting after 2025
- Single comprehensive PDF report required containing all quantitative/qualitative info except Article 450 remuneration disclosures, plus written attestation per Article 431(3)
- Separate PDF for Article 450 remuneration information and separate XBRL-CSV files per quantitative module
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Obligations
What this law requires
Institutions other than small and non-complex institutions must submit prudential disclosures under Titles II and III of Part Eight of CRR in both PDF (human- and machine-readable) and XBRL-CSV formats to the EBA single access point
Institutions must submit a single comprehensive PDF report containing all quantitative and qualitative information under Titles II and III of Part Eight of CRR (except Article 450 information), including written attestations and key policy elements
Institutions must submit remuneration disclosures under Article 450 of CRR in a separate single PDF report that is human-readable and machine-readable
Institutions must submit quantitative information separately in XBRL-CSV format for each quantitative module as defined by IT solutions published on the EBA website
When resubmitting any information, institutions must resubmit the full module including that information, following EBA filing rules and name conventions published on the EBA website