15-07-2025 Announcement of MESREP taxonomy version 4.0.0 and changes compared to version 3.0.0
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Starting in 2026, the MESREP taxonomy will be updated in several areas. This updated taxonomy will apply to the first reporting period of 2026. The new version 4.0.0 will be published in mid-October 2025.
The changes and their materiality vary by reporting profile. The most significant change concerns the reporting frequency for investment funds. For balance sheet forms, the frequency will change from quarterly to monthly, and several forms will include additional item breakdowns. In addition, many warning validation rules for all profiles will be made blocking.
Below is an overview of the main adjustments.
| Taxonomy change | Reporting Profile | Form |
|---|---|---|
| New reporting profile for the monthly forms of investment funds (IFM), largely similar to the old form set for IF | IFM | All, excl. T12.03.01 |
| New reporting profile for the quarterly profit and loss form of investment funds (IFQ) | IFQ | T12.03.01 |
| New form for investment funds with additional breakdown of real estate into industrial and commercial property | IFM | T02.06 |
| New forms for investment funds for ‘Repurchase agreements’ and ‘Other loans’ with additional breakdowns into ‘non-revolving’ and ‘revolving’ | IFM | T08.10 and T08.11 |
| Insertion of column ‘Other Changes’ in forms for ‘Other deposits’ | IFM; OFI; FVC; IC; PF | T03.04 and T03.05 |
| Addition of three new lines in P&L for insurers applying IFRS 9/17 (lines 65, 145, and 395) | IC | T12.05.05 |
| Change in the name of forms on ‘Derivatives with notionals in cryptos’ and of instruments | all | T18.07 and T19.07 |
| Change in hierarchy for ‘Relation to counterparty’, now including ‘Non-affiliates’ | all | T18.02; T18.04; T19.02; T19.04 |
| Most warning validation rules for negative balances and for income on loans, shares, and real estate will become blocking | all | See file |
| Addition of blocking validation rule for negative interest in the form on ‘Consumer credit and residential mortgages granted’ | IFM; OFI; FVC; IC; PF | T03.08 |
A more detailed overview of the changes can be found in the document Changes in MESRAP version 4.0.0 compared to version 3.0.0