2023.06.28 minutes

General note: below minutes are written by Eurofiling and are not official statements by the mentioned organisations.

EBA update

3.3 phase 1 was published beginning of June.

3.3 phase 2 was sent to the subgroups and is expected to be published mid-July.

EIOPA update

  • EIOPA is now finalising the 2.9.0 Pension Funds release, to be published on 15 July 2023 and the 2.8.1 FICOD release, to be published on 31 July 2023.
  • Many questions were received on the 2.8.0 S2 insurance release (based on the new ITS on reporting). The answers to the questions are continuously being published on the dedicated web page on Q&A on regulation: Q&A on regulation (europa.eu). The 2.8.0 Hotfix will be published on 30 September 2023.

EIOPA aims to apply the DPM 2.0 from taxonomy 2.10.0 (expected for 2026) onwards.

  • EIOPA is about to set up a Task Force for working on the OIM-CSV reporting option.

ESMA update


ESMA is updating the ESEF reporting manual and including additional guidance.

Suggestions for improvements are very welcome: please send to esef@esma.europa.eu.


Agreement at the European Council (COREPER) is imminent. Voting by the European Parliament is expected for November with publication expected soon thereafter. Implementation by ESMA next year.

Editor note: for more information on ESAP, please see the presentation given by ESMA at the Eurofiling conference mid-June.

ECB update

A new, hot fix, version of SFRDP is about to be published. It includes changes to the validation rules, similar to the changes made by EBA.

The datapoints themselves are not touched: the new version is instance compatible with the previous version.

SRB update

SRB is currently working on the SRF-EAC taxonomy for the 2024 cycle:

  • Updating the labels from 2023 to 2024 (from a technical perspective)
  • introducing more data points; and
  • a new disclosure column in every table.

Publication is expected at the end of July.

SRB has also started work on the ResRep taxonomy. It will be an extension of the EBA 3.2 taxonomy as the EBA 3.3 taxonomy has not update for resolution

Publication is expected at the end of September.

Sustainability taxonomies

The consultation by the EC on ESG reporting is ongoing, leading to an update to ESRS framework.

EFRAG will create another taxonomy implementing the changes. It is expected in Q4 of 2023.

ISSB has published documentation on S1 and S2. A taxonomy implementation is expected for July of 2023. A public consultation is scheduled for July to September.


The past Eurofiling conference 2023 organised at the European Central Bank in Frankfurt was a success.

Presentations and recordings can be found at the conference website: 28th Eurofiling – ECB, Frankfurt, 13 – 14 June 2023.

First next event is Data Amplified organised by XBRL International in Zürich mid-October. XII is asking for contributions for the agenda.

Eurofiling conference 2024 is scheduled for mid-June 2024. The Eurofiling Board will announce the location at the end of September.

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