The European Banking Authority (EBA) published its final draft implementing technical standards (ITS) on the supervisory reporting and disclosures of investment firms according to Art. 54(3) and Art. 49(2) of the Investment Firm Regulation (IFR). The ITS set out the main aspects of the new reporting framework with respect to the calculation of own funds, levels of minimum capital, concentration risk, liquidity requirements, and the level of activity regarding small and non-interconnected investment firms. There are different templates to cover small and non-interconnected investment firms. The ITS also includes a standardised set of templates for the disclosure of own funds. The EBA issued a single set of standards with integrated Pillar-3 disclosures and supervisory reporting requirements and standardised formats and definitions. The disclosure requirements will be applicable from 26 June 2021, and the first reporting reference dates are September 2021 (for quarterly reports) and December 2021 (for annual reports).