New EBA Reporting Documents Now Available on XBRL.express: IPR & ESG CRD6

The European Banking Authority (EBA) has published two new regulatory documents now available through the XBRL.express portal under the section “EBA CRR 4.0 & 3.0”.

These documents reflect major updates in the EU regulatory framework and will impact a large portion of institutions reporting under ACPR supervision.

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1. IPR – Instant Payments Regulation

This newly introduced IPR document relates to SEPA transactions and will appear in the Carte de Visite Fonctionnelle (CVF) issued by the ACPR for most supervised entities.

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‍Key points to note:

• The IPR is an annual report, but with a unique retroactive requirement.
• Institutions must submit the report for four consecutive years:
  • 31 December 2022
  • 31 December 2023
  • 31 December 2024
  • 31 December 2025
• This represents a new and unprecedented retroactive obligation for many institutions.

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Although the official French translation is not yet available, Diligence Software will provide one shortly.‍

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Deadline for submission:

9 April 2026 for all four reporting years (To be officially confirmed in the ACPR CVF.)

2. ESG – Environmental, Social, and Governance Report (CRD6 – CRR 4.0 Version)

This is the updated ESG report aligned with the new CRD6 / CRR 4.0 framework. It replaces the previous CRDV / CRR 3.0 version.‍

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Key changes:

• There are no visible changes in the content or structure of the document.
• However, the XBRL taxonomy applied to the report is entirely new, and must be used accordingly.‍

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First reference date:

‍‍- 30 June 2025 (the ESG report is semi-annual)‍

- Deadline for submission: 15 December 2025

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Useful Links

• EBA – Implementing Technical Standards for Uniform Reporting
• EBA – Reporting Framework 4.1

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Need help?

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