EBA · 2025_7590 Rejected question

Annual reporting for GSIIDISPILLAR3 to the Competent Authorities under DPM 4.2

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
441
Topic
Transparency and Pillar 3
Submitted by
Other
Submitted
2025-09-29
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Question

Should the Reporting Framework 4.2 related taxonomy be considered for the 2025 end-of-year reporting for GSIIDISPILLAR3 ? Pursuant to the last corrections included in DPM 4.2 for the GSIIDISPILLAR3 templates, respectively the removal of the GSIB column in the Annotated Table Layout for GSIIDISPILLAR3 4.2 (all the greyed-out cells under the column 0009 indicating non-applicability and for which the datapoints were doubled in DPM 4.1), we kindly request the confirmation that the DPM 4.2 can be used for the 2025 end-of-year reporting.

Background

The Reporting Framework 4.2 is expected to be applied starting with 03/2026, set as first Reference Date for All the other modules for which the Nature of change consists in the update of modules version due to the finalization of the data dictionary transition to DPM 2.0 and new glossary (modules in which GSIIDISPILLAR3 is included). The CSV adoption policy states that the PILLAR3 reports should always be reported in CSV format, regardless of the reference dates. But there is no clear mention from EBA side which Reporting Framework taxonomy can be used for these reports for the 2025 end-of-year reporting, respectively DPM 4.2 or DPM 4.1.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7590

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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