Commission Implementing Regulation (EU) 2026/722 amending disclosure standards for the EBA single access point

The European Commission amends Implementing Regulation (EU) 2024/3172 to require institutions other than small and non-complex institutions to submit disclosures to the EBA single access point in both PDF and XBRL-csv formats. The regulation introduces Articles 24a through 24d, mandating specific data exchange formats, automatic technical validations with rejection notifications, and immediate publication of compliant data on the EBA website. It extends the application of transitional provisions from Implementing Regulation (EU) 2021/637 until 31 December 2026 and allows alternative disclosure methods for submissions with reference dates in 2025 if technical submission is not possible. The regulation enters into force on the twentieth day following its publication in the Official Journal of the European Union.

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Source: European Commission — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works