EBA finalises Phase 1 of Reporting Framework 4.4, introducing IFRS 18 templates and revised ESG and AMLA reporting requirements ahead of wider simplification reforms in 2027

The package also includes updated templates for AMLA’s 2027 risk assessment data collection, alongside technical corrections to resolution planning and third-country branch liquidity reporting. The changes aim to support consistent reporting and reduce implementation difficulties for financial institutions.
Phase 2, expected in early 2027, will introduce wider reforms to simplify supervisory reporting and reduce unnecessary reporting burdens…