Resource center · Prudential Reporting

Reporting cadence by return and firm class.

Name: Reporting cadence by return and firm class
Creator: REGREP Regulatory Team
Published: 2026-04-20

Frequency is not a property of a template. It is the output of four inputs, and knowing which four lets you derive your own calendar rather than inherit someone else’s.

Dataset IFR / IFPR · EBA XBRL · European Union and United Kingdom REGREP Regulatory Team · Reviewed 2026-08-01

Why there is no single calendar

Two firms filing the same framework can owe different returns at different frequencies. Publishing a fixed calendar would therefore be misleading for most readers, and would go stale at the next framework release. What travels is the derivation: the four inputs that decide frequency, and the bands the answer lands in.

The four inputs

What determines frequency
Input	Effect	Specified in
Entity type	Credit institutions report under the institution framework; investment firms under the separate investment firm framework, with defined cross-references between them.	The applicable implementing technical standards
Classification	Large, other, and small and non-complex institutions owe different template sets at different frequencies. For investment firms, the small and non-interconnected classification does the same work.	The underlying regulation, then the standards
Reporting level	Individual, sub-consolidated and consolidated are separate obligations, and the same template can carry different frequencies at different levels.	The standards, plus any waiver from the authority
Activity thresholds	Blocks switch on when a measure crosses a threshold, with defined entry and exit criteria so the population does not oscillate.	The standards, per block

The frequency bands

Bands and what typically sits in each
Band	Character of the data
Monthly	Liquidity measures, where the supervisory interest is in short-term movement rather than in a period-end position.
Quarterly	The core prudential position — own funds and requirements, leverage, large exposures — and the primary financial statements, at the depth applicable to the firm.
Semi-annual	Detail that changes more slowly, or that is reduced in frequency for smaller institutions.
Annual	Structural and disclosure-adjacent information, and blocks whose value is comparative across years.

The band is per template, per level. A reduced frequency granted for one block does not extend to the rest of the return, and a frequency applying at individual level does not automatically apply at consolidated level.

Reference and remittance dates

Each band has fixed reporting reference dates and remittance dates set in the standards, with an adjustment where a remittance day falls on a non-business day in the jurisdiction concerned. Reference dates align to the financial year end, so a non-calendar year end shifts the calendar without changing the obligation. Amended returns are resubmissions of the full report package rather than deltas.

Deriving your own calendar

Fix entity type and classification first. Both are legal tests, and both can change.
List the levels you report at, including any waiver, and treat each as its own calendar.
Test the thresholds for the blocks that switch on, and record the entry or exit criterion that applied.
Read the frequency article per template in the standards in force for the reference date — not the release you built the last cycle against.
Overlay your competent authority’s own collections, which sit on top of the harmonised framework and have their own dates.
Re-derive at each framework release rather than carrying the calendar forward.

Using this safely

This record is a derivation aid, not a filing calendar. Frequencies, thresholds and template sets are specified article by article in the implementing standards and are amended regularly — the standards on supervisory reporting of institutions have been recast, and the investment firm standards amended in consequence. Confirm every date against the instrument in force for your reference date and with the authority you file to.

Official sources

Primary instruments only. Each is named in full so the reference remains traceable even if a link moves.

Commission Implementing Regulation (EU) 2024/3117 laying down implementing technical standards with regard to supervisory reporting of institutions, repealing Implementing Regulation (EU) 2021/451EUR-Lex · Implementing Regulation · reference dates, remittance dates and thresholds
Commission Implementing Regulation (EU) 2021/2284 on supervisory reporting and disclosures of investment firms, as amendedEUR-Lex · Implementing Regulation · format and frequency for investment firms
Regulation (EU) 2019/2033 (IFR), Article 12 — small and non-interconnected investment firmsEUR-Lex · Regulation · the classification driving the reduced set
European Banking Authority — reporting frameworks and release calendarsEBA · the framework version in force · consult the current release

REGREP is an independent software provider. This record explains a reporting framework in plain language and is not legal, tax or regulatory advice. Confirm scope, thresholds and submission dates with your competent authority before you file.

At a glance

What this is: The determinants of reporting frequency, and the bands returns fall into.
What it is not: A per-template calendar. Frequency is set article by article in the implementing standards and is amended with framework releases.
Four inputs: Entity type, classification, reporting level and activity thresholds.
Bands: Monthly, quarterly, semi-annual and annual, with reference and remittance dates fixed per band.
Authority: The implementing technical standards in force for the reference date, plus your competent authority.