The European Banking Authority has published standards that amend the European Union's Implementing Regulation No 680/2014 to do with supervisory reporting.

These so-called "final draft implementing technical standards" include minor changes to templates and instructions that the EBA deems necessary in order to bring things into line with some of the answers it published in its "Single Rulebook Q&A," the better to beef up disclosure requirements for capital buffers and to correct legal references and other clerical errors. The amendments are expected to apply to reporting in December.
 
To help users understand these amendments, the EBA has also published a version of the annexes of this final draft "in track-changes." It has also published validation rules and data point model (DPM) and XBRL taxonomies that relate to the amended templates – collectively known as ‘framework release 03/2016.'

The EBA is required to develop ITS specifying supervisory reporting in the areas of own funds, financial information, losses stemming from lending collateralised by immovable property, large exposures, debt ratios, liquidity ratios, asset encumbrance, additional liquidity monitoring metrics and supervisory benchmarking.