General note: below minutes are written by Eurofiling and are not official statements by the mentioned organisations.
EBA update (in writing)
A hotfix release for 4.2 was published on 13 January 2026.
EBA is currently working on taxonomy release 4.3.phase1 which will contain a new module for data collection by AMLA and an update for FINREP9DP used by the ECB.
ECB update
The new FINREP DP will be published as part of the 4.3 taxonomy. The version included in 4.2 is not complete, so this version is not going to be used.
The first reference date for this FINREPDP 4.3 is March 2026.
ESMA update
Amendments were published in September. The EC is evaluating them and ESMA awaits the response.
ESEF 2025 may not be ready in time in for institutions creating filings for the 2025 period, in which case ESEF 2024 will probably continue to be used.
EIOPA update
EIOPA presents the comments received from the public on SII.
A public working draft version of the new taxonomy numbered 2.10 (including validation rules) will be published by the end of April.
The final version is expected by June. First use of the taxonomy is for reference period 31 March 2027.
Some templates in the current 2.8 version of the will not be part of the 2.10 version. EIOPA is considering allowing reporters to leave out those templates from the report submitted for reference period 31 December 2026.
EIOPA is also considering changing the rules around accuracy of data reporting (in technical terms the decimals property).
For IRRD a second public working draft of the taxonomy is expected in Q2 of 2026.
First use is expected for 2027.
XBRL International update
The OIM Working Group is working on two topics: a requirements document for OIM Taxonomies (working title) and Table Constraints.
The requirements document for OIM Taxonomies is published (XBRL Taxonomy Model Requirements 1.0). Comments are very welcome.
The latest issues in the conformance suite are worked on. A PR release is expected later this month with a REC version 6 weeks thereafter.
Sustainability update
Note from the audience: the ESRS templates are under revision by the European Commission; EFRAG will rework the taxonomy after these revisions are completed (expected later this year).
Events update
The next Eurofiling/XEU conference shall take place at Banque de France on 27/28 May 2026.
The program is in development – please notify the organization if you are interested in presenting.
Please visit 2026.eurofiling.info for more information.