EBA 4.3 Draft Package: What Reporting Teams Should Map

ByRegReportingDesk

Updated August 2026

On 9 July 2026, the EBA released the final technical package for version 4.3 of its reporting framework. It delivers the DPM annotated templates, common data points, validation rules, glossary and XBRL taxonomy for third-country branch supervisory reporting under CRD VI and for preparatory AMLA risk-assessment modelling. The version 4.3 AMLA components are not a live submission stream. The release follows the draft package the EBA put out for comment on 16 April 2026 and reflects the feedback it received by the 10 May 2026 deadline.

For third-country branch reporting, framework 4.3 is the final technical package to map against. For AMLA risk-assessment work, version 4.3 is preparatory only: the EBA states that it must not be used for submissions to national competent authorities, the EBA or AMLA, and that framework 4.4 phase 1 will contain revised modelling for the 2027 submissions. AMLA-scope teams may use version 4.3 for early mapping and dry runs, but should not treat it as the submission specification.

Related reading: EBA Third-Country Branch Reporting: What the New Harmonised Standards Mean for Your Branch

What the EBA 4.3 Technical Package Contains

The final framework 4.3 package published on 9 July 2026 pulls together the artifacts a reporting or vendor team builds against:

  • DPM materials: the annotated templates, common data points, table layouts with data point categorisation, and the identical cells mapping
  • The validation rule set, now including the AML validation rules the April draft had left incomplete
  • The XBRL taxonomy and taxonomy package
  • The glossary the EBA consulted on alongside the draft
  • Scope: third-country branch reporting and the AMLA risk assessment components, and nothing else

The EBA describes framework 4.3 as covering third-country branches and AMLA risk-assessment data collection. Its defining feature is the addition of those two modules; it should not be characterised as applying only to entity types previously absent from the EBA framework. It does not amend the existing COREP, FINREP, resolution, benchmarking, or liquidity templates.

Changes to existing reporting modules sit in framework 4.4. The EBA published the draft technical package on 24 July 2026, with feedback open until 24 August 2026 and the final technical package scheduled for September 2026. Framework 4.4 is split into two phases with module-specific dates: phase 1 includes first reference dates in December 2026 and March 2027; phase 2 starts with September 2027 dates. When a project plan refers loosely to ‘the EBA framework changes’, the version and individual module determine the workstream and implementation date.

The 10 April 2026 consultation on major simplification of supervisory reporting is a separate but related strand, and its comment windows (10 July 2026 for the main package, 10 May 2026 for the IFRS 18 requirements) have now closed. Those proposals feed framework 4.4 rather than 4.3, and the EBA reflected the first tranche in the 24 July 2026 draft package. The broader simplification changes are slated to apply from September 2027. Our guide to the EBA supervisory reporting simplification tracks that consultation in detail.

Third-Country Branch Reporting: What the DPM Now Specifies

The third-country branch stream is governed by Commission Implementing Regulation (EU) 2026/1757, adopted on 20 July 2026 and published in the Official Journal on 27 July 2026. It is based on the EBA’s final draft ITS under Article 48l(1) of Directive 2013/36/EU, as amended by CRD VI, while Article 48k establishes the reporting obligation. The Regulation applies from 28 March 2027, and framework 4.3 provides the DPM, validation formulae and XBRL taxonomy used for the reporting IT solutions.

The templates come in two annexes: Annex I for branch-level financial and regulatory data, Annex II for head-undertaking-level quantitative and qualitative data. The standard first reporting reference date is 31 March 2027. Where national law permits reporting by reference to a non-calendar accounting year-end, Article 1(3) of Commission Implementing Regulation (EU) 2026/1757 permits corresponding adjustments to the reporting reference dates. That looks distant, but the real constraint is mapping. Branches need to work out which data points in Annex I and Annex II they can source from existing systems and which need new feeds. Annex I covers booked and originated assets and liabilities, off-balance-sheet items, exposure and funding concentrations, significant intragroup transactions, capital endowment, liquidity coverage and, where required by the competent authority, deposit-protection arrangements. It does not contain a general branch profit-and-loss template.

The reporting framework uses separate Class 1 and Class 2 template variants and frequencies, not a universal core return plus Class 1 supplements. Under Commission Implementing Regulation (EU) 2026/1757, both classes report specified monthly and quarterly templates; Class 1 submits specified concentration and intragroup templates semi-annually, while Class 2 submits the corresponding templates annually. Template E 10.00 is reported only where the competent authority requires it, and Article 48l(3) permits a competent authority to waive all or part of the head-undertaking information for qualifying third-country branches. Applicability must therefore be mapped from the branch’s Article 48a classification, Articles 3 and 4 of the Implementing Regulation, and any competent-authority requirement or waiver.

Where Teams Typically Get This Wrong

The common mistake with a new DPM module is treating the taxonomy as a filing guide. The DPM tells you what data points exist and how they relate; it does not tell you which templates your branch must file. That comes from the Implementing Regulation’s instructions, the branch’s size classification, and the competent authority’s assessment. Going straight to the XBRL sample files without first reading the regulatory instructions risks mapping data points that will not be required for a given branch, while leaving gaps in those that are.

AMLA Reporting: The Selection Methodology Data Collection

The second stream in framework 4.3 provides the DPM and taxonomy components that support AMLA’s methodology for identifying the obliged entities that will fall under its direct supervision from 2028. The first reference date for this module is 31 December 2026. There is an important limit on what these components are for: the EBA states that the version 4.3 AMLA components are intended only to help reporting agents prepare for AMLA’s 2027 risk assessment data collection, and are not to be used for actual data submissions to national competent authorities or to the EBA or AMLA. The submission-ready version of this modelling is scheduled for framework 4.4 phase 1, which revises the templates using the experience of the 2026 data collection to support 2027 submissions.

The EBA’s role stems from a service-level agreement with AMLA; the two authorities completed the handover of AML/CFT mandates with effect from 1 January 2026 (EBA press release, 19 January 2026). Under that arrangement the EBA supplies the technical infrastructure (DPM, taxonomy, statistical support) while AMLA sets the policy objectives.

The April draft did not yet carry two AMLA tables, AML.01.01 and AML.01.02, or the full set of AML validation rules; the EBA flagged them as elements the final package would complete. The 9 July 2026 release supplied the remaining common data points and validation rules for the AML components, so the framework 4.3 AMLA module is now the complete preparatory specification.

AMLA’s Own Data Collection Exercise

Separately from the framework 4.3 release, AMLA ran its own data collection and testing exercise, launched on 16 March 2026, to test and calibrate its risk assessment models. Sampled entities were notified by their national competent authorities and had to submit data by 22 April 2026. The exercise informs the selection of up to 40 entities for AMLA’s direct supervision, with the selection taking place in 2027 and supervision starting in 2028, and it supports consistent money laundering and terrorist financing risk assessment by supervisors across the EU. It was an earlier calibration round, distinct from the 2027 risk assessment data collection that the framework 4.3 components prepare for.

If your national competent authority did not notify you, you were not part of that testing round. Entities outside the first sample may still use framework 4.3 for preparatory mapping, but future submissions are to use the revised modelling delivered in framework 4.4 phase 1, not the version 4.3 components.

What This Means in Practice

Do not confuse the AMLA selection data collection with the AML reporting you already file under national frameworks. GoAML filings, suspicious transaction reports, and the CSSF’s annual AML/CFT data collection are separate obligations, as our Luxembourg AML reporting guide sets out. The framework 4.3 AMLA components are a preparatory input to AMLA’s selection process, not a standing periodic return; the modelling that becomes submittable arrives with framework 4.4 phase 1.

DPM 2.0 and the Glossary

Framework 4.3 uses DPM 2.0. Framework 4.2 finalised the transition to DPM 2.0. The package carries the DPM annotated templates, common data points, table layout with data point categorisation, and the identical cells mapping.

The glossary the EBA consulted on with the draft is now part of the final package. It standardises terminology across reporting modules, which matters for teams that built their own mapping dictionaries over the years: the EBA’s glossary may name a concept differently from the legacy label the systems already use.

The identical cells mapping deserves an early look. It identifies data points that must hold the same value across different templates, and in past framework releases mismatched identical cells have been a source of validation errors. With two entirely new modules, those relationships are untested against real data. The EBA’s known DPM issues list is worth checking in parallel, since it records the bugs the EBA has already acknowledged.

Validation Rules: What to Check

The final package includes validation rules for the third-country branch and AML components. For reporting teams and vendors, the task now is to run the released rules through your validation engine and reconcile them against your internal checks.

If you have automated processes that ingest validation rule files and map them to internal controls, test them against the 4.3 rules before your first live reference date rather than during a production run. A rule that fires unexpectedly in a sandbox is a configuration note; the same surprise in a submission window is an incident.

What Is Not in Framework 4.3

Framework 4.3 adds two new modules: third-country branch reporting and preparatory AMLA risk-assessment components. It does not amend the existing reporting templates. It does not cover:

  • CRR3/CRD6 step 2 adjustments (boundary, thresholds, market risk, FRTB)
  • Simplification-linked ITS amendments (COREP, FINREP, benchmarking)
  • FINREP adjustments for IFRS 18
  • New ESG Pillar 3 reporting
  • Amendments to liquidity reporting (ALMM, LCR), asset encumbrance, and the leverage ratio
  • Supervisory benchmarking updates
  • DORA reporting amendments
  • Operational risk (operational losses)
  • New reporting on initial margin models
  • Technical amendments to resolution

All of those are listed under framework 4.4, but the phase allocation and first reference dates are module-specific. Phase 1 includes FINREP for IFRS 18, resolution-planning and MREL-decision technical amendments, AMLA eligibility reporting and certain disclosure changes, with December 2026 or March 2027 reference dates. Phase 2 includes the wider simplification modules from September 2027.

The version numbers matter because many searches for “EBA 4.4” land on 4.3 material. If you came here for the changes to existing prudential returns, our COREP reporting guide and framework 4.4 are where those live. Framework 4.3 stays scoped to third-country branch and AMLA reporting. Resourcing and timelines differ between the two, so keep them on separate plans.

From Draft to Final Package: Where 4.3 Stands Now

The comment window on the draft closed on 10 May 2026, and the EBA published the final framework 4.3 technical package on 9 July 2026 with the feedback incorporated. The package lists expected first reference dates of March 2027 for third-country branch reporting and December 2026 for the AMLA risk-assessment components. The AMLA date does not create a live submission obligation under framework 4.3. The AMLA date is the nearer one, which is why the preparatory AMLA specification is worth reading now even though its submission-ready successor sits in framework 4.4.

What to Do Now

If third-country branch reporting is in your scope: pull the final DPM and the XBRL sample files from the EBA’s framework 4.3 page and map them against Annexes I and II to Commission Implementing Regulation (EU) 2026/1757. Find the gaps in your data sourcing, especially branch-level data that does not currently flow to your regulatory reporting system, and put the identical cells file through an early test.

If AMLA selection is relevant: work with the framework 4.3 components as a preparatory model and treat the 31 December 2026 reference date as your build target, while watching framework 4.4 phase 1 for the revised, submittable version. The components are not for live submission to an NCA or to the EBA or AMLA.

If neither applies but you own the EBA reporting framework: reconcile the 4.3 validation rules with your tooling, and stand up a separate framework 4.4 workstream now that its draft package (24 July 2026) is out for comment. The larger set of changes to existing modules lands there.

Frequently Asked Questions

What is the EBA reporting framework 4.3?

Framework 4.3 is a release of the EBA’s technical package that introduces two new modules: third-country branch reporting under CRD VI and preparatory DPM and taxonomy components supporting AMLA’s obliged-entity selection methodology. The EBA published the draft on 16 April 2026 and the final package on 9 July 2026.

Does framework 4.3 change COREP or FINREP templates?

No. Framework 4.3 adds third-country branch reporting and preparatory AMLA risk-assessment components. Changes to COREP, FINREP, resolution, benchmarking, liquidity, ESG and DORA reporting sit in framework 4.4, whose draft technical package the EBA published on 24 July 2026.

When is the first reporting reference date for third-country branches?

The standard first reporting reference date is 31 March 2027. Commission Implementing Regulation (EU) 2026/1757 was published in the Official Journal on 27 July 2026 and applies from 28 March 2027; Article 1(3) permits corresponding adjustments where national law allows reporting by reference to a non-calendar accounting year-end.

Do I have to submit AMLA data by the 31 December 2026 reference date under framework 4.3?

No. 31 December 2026 is the first reference date for the AMLA module, but the version 4.3 components are preparatory and must not be used for live submissions to a national competent authority or to the EBA or AMLA. The practical task is to build and dry-run against the 4.3 specification and to track framework 4.4 phase 1, which carries the submittable modelling.

Does the simplification of COREP and FINREP happen in framework 4.3 or 4.4?

Framework 4.4. The 10 April 2026 consultation on major simplification of supervisory reporting feeds 4.4, whose draft package the EBA published on 24 July 2026, with the broader changes applying from September 2027. Framework 4.3 is limited to third-country branch and AMLA reporting, so a 4.3 project should not be scoped to touch COREP or FINREP.

Where do I get the framework 4.3 technical package?

From the EBA’s reporting framework 4.3 page, which hosts the DPM materials, the XBRL taxonomy and taxonomy package, the validation rules, the glossary, and the sample files. The 9 July 2026 press release is the reference point for what the final release contains.

Key Takeaways

  • The EBA released the final framework 4.3 technical package on 9 July 2026, following the 16 April 2026 draft and the feedback it drew before 10 May 2026.
  • Framework 4.3 adds two modules: third-country branch reporting, with a first quarterly reference date of 31 March 2027, and preparatory AMLA risk-assessment components with a stated first reference date of December 2026.
  • The version 4.3 AMLA components are preparatory only and must not be used for live submissions; the submittable modelling arrives with framework 4.4 phase 1.
  • The TCB ITS has been adopted as Commission Implementing Regulation (EU) 2026/1757. It was published in the Official Journal on 27 July 2026, applies from 28 March 2027 and implements the Article 48l(1) mandate, while Article 48k establishes the reporting obligation.
  • Framework 4.3 leaves COREP, FINREP and the other existing templates untouched. Those changes sit in framework 4.4, whose 24 July 2026 draft has module-specific first reference dates from December 2026 and March 2027 in phase 1, from September 2027 in phase 2.
  • AMLA’s separate March 2026 calibration exercise (submission by 22 April 2026) feeds the selection of up to 40 entities for direct supervision from 2028.
  • Test the identical cells mapping and the full validation rule set against your own data before the first reference date, not during a live submission.

Sources and References

Disclaimer: The information on RegReportingDesk.com is for educational and informational purposes only. It does not constitute legal, regulatory, tax, or compliance advice. Always consult your compliance officer, legal counsel, or the relevant supervisory authority for guidance specific to your institution.

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