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🌍 The EBA provides guidance to banks on enhanced reporting requirements for operational risk ahead of new June 2026 reference date (European Banking Authority)

[17/12/2025] : The European Banking Authority (EBA) today published clear guidance for banks on how to manage enhanced reporting requirements for operational risk, following the postponement of the first reference date under the amended Implementing Technical Standards (ITS). This move comes after the European Commission adopted Regulation (EU) 2025/2475, which delays the application of new operational risk reporting obligations to the end of June

🌍 ​The EBA issues Opinion on the implementation of IFRS 18 in supervisory financial reporting to support consistency with IFRS requirements (European Banking Authority)

[9/7/2026] : ​The European Banking Authority (EBA) has published today an Opinion providing guidance on how institutions can report profit or loss information during the interim period between the first application date of IFRS 18 and the first application date of the amending Implementing Technical Standards (ITS) on supervisory financial reporting (FINREP), which are currently under consultation. The Opinion aims to support institutions by avoiding the operational burden of maintaining two different profit or loss formats during the transition period. It is also consistent with the EBA’s broader efforts to simplify and streamline the EU supervisory reporting