Efficient adaptation to new reporting requirements

EBA FinRep COREP Adaptations

The constant evolution of supervisory reporting requirements presents financial institutions with ongoing challenges.

  • 01Compliance assurance through early and correct implementation of new requirements
  • 02Cost efficiency through optimized and automated reporting processes
  • 03Data quality improvement through consistent reporting structures
  • 04Risk minimization through validated and auditable reporting processes
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11+Years of experience
120+Employees
540+Projects
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What is changing for FINREP and COREP under EBA Reporting Framework 4.2?

The EBA fundamentally updates FINREP and COREP requirements with Reporting Framework 4.2. Since Q4 2025, new reporting templates, the Data Point Model 2.0 (DPM 2.0), and from March 2026 mandatory XBRL-CSV submissions apply. For banks, this means unavoidable adjustments to data models, ETL processes, and reporting systems. Our specialists support you in timely implementation — from gap analysis of new reporting requirements through DPM 2.0 migration to full implementation in your reporting systems.

Our FINREP and COREP adaptation consulting covers the entire implementation cycle — from early analysis of new EBA requirements through DPM 2.0 migration and XBRL-CSV transition to operational implementation in your reporting systems. We consider your individual system landscapes, existing ETL processes, and regulatory framework conditions.

3 service modules

Service scope

01

Gap Analysis & Implementation Planning

We conduct a detailed analysis of new FinRep and COREP requirements and their impact on your existing structures and processes in order to develop an efficient implementation plan.

  • Detailed analysis of new EBA requirements and taxonomy changes
  • Assessment of the impact on data sources, ETL processes, and reporting systems
  • Identification of data and process gaps as well as technical adaptation needs
  • Development of a prioritized implementation plan with clear milestones
02

Process & System Adaptation

We support you in the efficient adaptation of your reporting processes and systems to new requirements, with a focus on automation, traceability, and data quality.

  • Design and implementation of adapted data extraction and transformation processes
  • Development and adaptation of mapping rules and calculation logic
  • Integration of new data requirements into existing systems and processes
  • Optimization and automation of adapted reporting processes
03

Quality Assurance & Validation

We ensure the accuracy and completeness of your adapted FinRep and COREP reports through comprehensive reviews and validations.

  • Development and implementation of specific validation rules
  • Execution of parallel tests and consistency checks
  • Analysis and documentation of deviations and their causes
  • Development of monitoring processes for continuous quality assurance

6 phases

Our Approach

We follow a systematic and proven approach for adapting your FinRep and COREP reporting, providing maximum security and efficiency.

  1. Detailed analysis of new EBA requirements and their implications for your organization

  2. Gap analysis to identify action needs in data structures, processes, and systems

  3. Development of a tailored implementation plan with clear milestones

  4. Adaptation of data extraction and transformation for new reporting positions

  5. Implementation and testing of adapted reporting processes and formats

  6. Quality assurance and validation of reporting content prior to submission to supervisory authorities

Your contact

Melanie Düring

Head of Risk Management

+49 69 913 113-01 info@advisori.de

Our Strengths in FINREP/COREP Adaptations

  • 01Extensive project experience with EBA reporting frameworks and their version transitions
  • 02Proven expertise with reporting systems such as Abacus, SAP, and RegTech solutions
  • 03Data-driven approach focused on automation and process efficiency
  • 04Interdisciplinary teams of regulatory, specialist, and technical experts

Expert Tip

The transition to XBRL-CSV from the reporting reference date of March 31, 2026 is a critical milestone. Start now with the analysis of your existing XBRL taxonomies and validation rules. A data-driven approach that systematically evaluates the impact of DPM 2.0 on your data structures identifies adjustment needs early and avoids last-minute implementations.

8 QUESTIONS, BRIEFLY ANSWERED

Frequently asked questions about EBA FinRep COREP Adaptations

What is changing with EBA Reporting Framework 4.2 for FINREP and COREP?

EBA Reporting Framework 4.2 introduces significant changes since Q4 2025: new reporting templates for FINREP and COREP, full migration to the Data Point Model 2.0 (DPM 2.0), and from the reporting reference date of March 31, 2026, mandatory submission in XBRL-CSV format instead of the previous XBRL-XML. Additionally, nine new data points have been added to FINREP, MREL reporting frequency has increased to semi-annual, and two new resolution reports (RESOL 1 and RESOL 2) have been introduced.

What is the difference between FINREP and COREP?

FINREP (Financial Reporting) covers supervisory financial reporting based on IFRS or national accounting standards. COREP (Common Reporting) covers reports on own funds, large exposures, leverage ratio, liquidity ratios (LCR, NSFR), and operational risks. Both frameworks are defined by the EBA through CRR/CRD regulations and are regularly updated through the Reporting Framework.

What does the DPM 2.0 migration mean for banks?

The Data Point Model 2.0 replaces the previous DPM structure and introduces a new glossary. For banks, this means existing mapping rules between internal data systems and the reporting framework must be reviewed and adjusted. ETL processes, validation rules, and XBRL taxonomies require updates. The EBA completed the transition with Framework 4.2, so all future versions will be based on DPM 2.0.

What are the deadlines for the XBRL-CSV transition?

From the reporting reference date of March 31, 2026, all FINREP and COREP submissions must be in the new XBRL-CSV format. The previous XBRL-XML format will no longer be accepted. Institutions should begin the technical transition by Q4 2025 at the latest to allow sufficient time for testing, validation, and parallel reporting.

How does a gap analysis for new EBA reporting requirements work?

A gap analysis for FINREP/COREP changes involves four steps: First, systematic identification of all changes in the new framework compared to the current version. Second, assessment of impacts on existing data models, ETL pipelines, and reporting systems. Third, identification of missing data fields or calculation logic. Fourth, prioritization of adjustment needs by criticality and implementation effort.

What comes after Framework 4.2 — what further FINREP/COREP changes are planned?

The EBA has announced Reporting Framework 4.4, expected to apply from Q4 2026. It will include further adjustments to ESG reporting requirements, granular data reporting, and the integration of resolution planning. Institutions should design their reporting architecture to accommodate regular framework updates with minimal adjustment effort.

What are the benefits of automating FINREP and COREP reporting processes?

Automated reporting processes reduce manual errors, shorten reporting cycles, and lower long-term operational costs. Specifically, automation enables rule-based data validation before submission, automatic consistency checks between FINREP and COREP, faster response to framework updates, and the reuse of regulatory data for internal management purposes.

How does ADVISORI support the implementation of FINREP and COREP changes?

ADVISORI supports the entire adaptation cycle: gap analysis of new EBA requirements, design of data model and process adjustments, technical implementation in reporting systems such as Abacus, SAP, or RegTech solutions, validation and parallel testing, and training of specialist departments. The focus is on a sustainable solution that efficiently covers future framework versions as well.