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Final Report - European Banking Authority

1 EBA/ITS/2021/02 5 March 2021 Final Report draft Implementing Technical Standards on reporting requirements for investment firms under Article 54(3) and on disclosures requirements under Article 49(2) of Regulation (EU) 2019/2033 2 Contents 1. Executive Summary 3 2. Background and rationale 3 Background 3 draft ITS on reporting requirements for investment firms under Article 54(3) and on disclosures requirements under Article 49(2) of IFR 5 3. draft implementing technical standards 11 4. Accompanying documents 19 Additional clarifying examples 19 draft cost-benefit analysis/impact assessment 20 Feedback on the public consultation 26 3 1.

5. The draft ITS will be submitted to the Commission for endorsement before being published in the Official Journal of the European Union. The EBA will also develop the data point model (DPM), XBRL taxonomy and validation rules based on the final draft ITS. The first reference date

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