Article 24a | Implementing Regulation 2024/3172

Updated 29/04/2026

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In force

Version from: 16/04/2026

Amendments (1)

Article 24a - Implementing Regulation 2024/3172

Article 24a

Data exchange formats and information accompanying submissions to the EBA single access point for institutions’ disclosures

Institutions other than small and non-complex institutions shall submit to the EBA the information to be disclosed under Titles II and III of Part Eight of Regulation (EU) No 575/2013 both in PDF and XBRL-csv format.

The institutions shall submit a single comprehensive PDF report that is human-readable and machine-readable and that shall contain the following information:

(a)

all the quantitative and qualitative information to be disclosed under Titles II and III of Part Eight of Regulation (EU) No 575/2013, except for the information referred to in Article 450;

(b)

any qualitative information to accompany the quantitative information, as required by the relevant disclosure templates;

(c)

any other supplementary information required to comply with the disclosure requirements referred to in Article 431(4) of Regulation (EU) No 575/2013;

(d)

the written attestation and the key elements of the institution’s formal policies required to comply with the disclosure requirements referred to in Article 431(3) of Regulation (EU) No 575/2013;

(e)

any relevant information regarding omitted data points, in accordance with the relevant EBA guidelines and instructions.

The institutions referred to in paragraph 1 shall submit a separate single PDF report that is human-readable and machine-readable with the information referred to in Article 450 of Regulation (EU) No 575/2013.

The institutions referred to in paragraph 1 shall submit separately in XBRL-csv format the quantitative information referred to in each quantitative module, as defined by the IT solutions published on the EBA website.

The submission of the relevant PDF reports and XBRL-csv documents and any following resubmissions thereof shall be in accordance with the name convention and the practical instructions specified by EBA in the filing rules published on the EBA website.

Where institutions need to resubmit any of the information referred to in paragraphs 1 to 5, they shall resubmit the full module including that information.

Recitals Article 1 - Disclosure of key metrics and overview of risk-weighted exposure amounts Article 2 - Disclosure of risk management objectives and policies Article 3 - Disclosure of the scope of application Article 4 - Disclosure of own funds Article 5 - Disclosure of countercyclical capital buffers Article 6 - Disclosure of the leverage ratio Article 7 - Disclosure of indicators of global systemic importance Article 8 - Disclosure of liquidity requirements Article 9 - Disclosure of exposures to credit risk, dilution risk and credit quality Article 10 - Disclosure of the use of credit risk mitigation techniques Article 11 - Disclosure of the use of the Standardised Approach Article 12 - Disclosure of the use of the IRB Approach to credit risk Article 13 - Disclosure of specialised lending and equity exposures Article 14 - Disclosure of exposures to counterparty credit risk Article 15 - Disclosure of exposures to securitisation positions Article 16 - Disclosure of the use of the standardised approach and of the alternative internal models for market risk Q&A Article 17 - Disclosure of credit valuation adjustment risk Article 18 - Disclosure of operational risk Article 19 - Disclosure of exposures to interest rate risk on positions not held in the trading book Article 20 - Disclosure of remuneration policy Article 21 - Disclosure of encumbered and unencumbered assets Article 22 - Disclosure of environmental, social and governance risks (ESG risks)Article 23 - Disclosure of crypto assets Article 24 - IT solutions Article 24a - Data exchange formats and information accompanying submissions to the EBA single access point for institutions’ disclosures Article 24b - Technical validations and rejections of information submitted to the EBA single access point for institutions’ disclosures Article 24c - Publication via the EBA single access point for institutions’ disclosures Article 24d - Transitional provisions regarding the use of the EBA single access point for institutions’ disclosures Article 25 - General provisions on the uniform disclosure formats Article 26 - Disclosure period and frequency Article 27 - Repeal Article 28 - Entry into force and application Q&A

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Article 24a - Implementing Regulation 2024/3172

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