32026R1757•Commission Implementing Regulation (EU) 2026/1757 of 20 July 2026 laying down implementing technical standards for the application of Directive 2013/36/EU of the European Parliament and of the Council with regard to third country branches reporting
Commission Implementing Regulation (EU) 2026/1757 of 20 July 2026 laying down implementing technical standards for the application of Directive 2013/36/EU of the European Parliament and of the Council with regard to third country branches reporting
32026R1757RegulationMar 28, 2027
of 20 July 2026
laying down implementing technical standards for the application of Directive 2013/36/EU of the European Parliament and of the Council with regard to third country branches reporting
(Text with EEA relevance)
Preamble
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC 1 , and in particular Article 48l(1), the fourth subparagraph thereof,
Whereas:
(1) Directive (EU) 2024/1619 of the European Parliament and of the Council 2 amended Directive 2013/36/EU to, inter alia , introduce a new regime, in Title VI of that Directive, for the establishment, regulation and supervision of third-country branches in the Union. That regime sets out supervisory powers for competent authorities with regard to third-country branches. As part of that regime, and for the purpose of framing the use of the supervisory powers for third-country branches, specification of the information to be received by the competent authorities should be based on a common supervisory reporting framework, for facilitating the effective supervision of compliance by third-country branches with applicable prudential and supervisory requirements.
(2) In accordance with Article 48l(1), second subparagraph, of Directive 2013/36/EU, the reporting requirements are to be proportionate to the classification of third-country branches as either class 1 or class 2. It is therefore necessary to develop two sets of templates, one set for each class, in accordance with an approach whereby class 1 third-country branches, that are deemed riskier, are expected to report more detailed information than class 2.
(3) To ensure a common set of supervisory practices with regard to third-country branches, it is necessary to also specify the reporting reference dates and the reporting remittance dates, as well as the accounting standards applicable to the reporting submissions by third-country branches. Article 48l(1) of Directive 2013/36/EU introduced a requirement for the EBA to develop IT solutions, including reporting templates and instructions, to be used by third-country branches for complying with the reporting obligations laid down in Article 48k of that Directive. Accordingly, the data points and the information that third-country branches have to report and that the EBA should include in the IT solutions concerned should be specified with sufficient clarity. In order to allow EBA to develop appropriate IT solutions, those uniform reporting formats should not be binding as concerns their structure and their representation, as EBA should not be bound to replicate the graphical representation and tabular structure laid down in the annex. In particular, EBA should be able to depart from the graphical representation and tabular structure of the reporting templates as long as all the data points and information required are included in the IT solutions.
(4) This Regulation is based on the draft implementing technical standards submitted to the Commission by EBA.
(5) EBA has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits, and requested the advice of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council 3 .
(6)
HAS ADOPTED THIS REGULATION:
Article 1
Reporting reference dates
1. Third-country branches shall submit the information referred to in this Regulation to competent authorities as that information stands on the following reporting reference dates: (a) monthly reporting: on the last day of each month; (b) quarterly reporting: 31 March, 30 June, 30 September and 31 December; (c) semi-annual reporting: 30 June and 31 December; (d) annual reporting: 31 December.
2. Third-country branches shall report the financial information on the third-country branch itself referred to in Annex I to this Regulation in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council 4 or the applicable generally accepted accounting principles of the Member State and referring to a certain period cumulatively from the first day of the accounting year to the reference date.
3. Where third-country branches are permitted by national laws to report their financial and regulatory information based on their accounting year-end, which deviates from the calendar year-end, reporting reference dates may be adjusted accordingly so that the reporting is also done every one, three, six or twelve months from their accounting year-end. The first subparagraph shall apply also to information on the head undertaking, provided that the relevant third-country jurisdiction permits the reporting of regulatory information using the fiscal year end as the reference date.
Article 2
Reporting remittance dates
1. Third-country branches shall submit information referred to in Annex I to competent authorities by close of business on the following remittance dates: (a) monthly reporting: 15th calendar day after the reporting reference date; (b) quarterly reporting: 12 May, 11 August, 11 November and 11 February; (c) semi-annual reporting: 11 August and 11 February; (d) annual reporting: 11 February.
2. Third-country branches shall submit information referred to in Annex II to competent authorities by close of business on the following remittance dates: (a) quarterly reporting: 11 June, 11 September, 11 December and 11 March; (b) semi-annual reporting: 11 September and 11 March; (c) annual reporting: 11 March.
3. Where the remittance day is a public holiday in the Member State of the competent authority to which the report is to be provided, or a Saturday or a Sunday, data shall be submitted on the following working day.
4. Where third-country branches report their financial information or information on the head undertaking using adjusted reporting reference dates based on their accounting year-end as set out in Article 1(3), the remittance dates may also be adjusted accordingly so that the same remittance period from the adjusted reporting reference date is maintained.
5. Third-country branches may submit unaudited figures (i.e. figures that have not received an external auditor’s opinion). Where audited figures (i.e figures audited by an external auditor expressing an audit opinion) deviate from submitted unaudited figures, the revised, audited figures shall be submitted without undue delay.
6. Other corrections to the submitted reports shall also be submitted to the competent authorities without undue delay.
Article 3
Reporting on regulatory and financial information on third-country branches
1. Third-country branches that meet the criteria set out in Article 48a(1) of Directive 2013/36/EU (class 1) shall submit the templates with information on their own regulatory and financial information as specified in Annex I to this Regulation as follows: (a) template 9.1 with a monthly frequency; (b) templates 1.1, 2, 7.1 and 8.1 with a quarterly frequency; (c) templates 3.1, 4.1, 5.1, 6.1 and 10 with a semi-annual frequency.
2. Third-country branches that do not meet the criteria set out in Article 48a(1) of Directive 2013/36/EU (class 2) shall submit the templates with information on their own regulatory and financial information as set out in Annex I to this Regulation, as follows: (a) template 9.2 with a monthly frequency; (b) templates 1.2, 2, 7.2 and 8.2 with a quarterly frequency; (c) templates 3.2, 4.2, 5.2, 6.2 and 10 with an annual frequency.
3. By way of derogation from paragraphs 1 and 2, third-country branches shall report template 10 only where required by national competent authority in accordance with Article 48k(1)(c) of Directive 2013/36/EU.
Article 4
Regulatory and financial information on the head undertaking
1. Third-country branches that meet the criteria set out in Article 48a(1) of Directive 2013/36/EU (class 1) shall submit the templates with information on the regulatory and financial information of their head undertaking as set out in Annex II to this Regulation, as follows: (a) templates 1 and 2 with a quarterly frequency; (b) templates 3, 4, 5, 6 and 7 with a semi-annual frequency.
2. Third-country branches that do not meet the criteria set out in Article 48a(1) of Directive 2013/36/EU (class 2) shall submit the templates with information on the regulatory and financial information of their head undertaking as set out in Annex II to this Regulation, as follows: (a) templates 1 and 2 with a quarterly frequency; (b) templates 3, 4, 5, 6 and 7 with an annual frequency.
Article 5
IT solutions, reporting templates and instructions
1. EBA shall ensure that the IT solutions, including instructions, developed pursuant to Article 48l(1) of Directive 2013/36/EU comply with the uniform reporting formats laid down in this Regulation at all times and include all the data points and information listed in Annexes I and II to this Regulation.
2. EBA shall make available on its website the IT solutions, including instructions referred to in paragraph 1. EBA shall keep those IT solutions up-to-date and available in all official languages of the Union.
Article 6
Data exchange formats and information accompanying submissions
1. Third-country branches shall submit the information referred to in this Regulation in the data exchange formats and representations specified by the competent authorities, respect the data point definition of the data point model and the validation formulae referred to in the IT solutions made available on the EBA website, and comply with the following requirements: (a) they shall not include information in the data submission that is not required or not applicable; (b) they shall submit numerical values as follows: (i) they shall report data points with the data type ‘Monetary’ using a minimum precision equivalent to ten thousands of units; (ii) they shall express data points with the data type ‘Percentage’ as per unit with a minimum precision equivalent to four decimals; (iii) they shall not use decimals when reporting data points with the data type ‘Integer’ and shall use a precision equivalent to units; (c) they shall identify institutions and insurance undertakings solely by their Legal Entity Identifier (LEI); (d) they shall identify entities and counterparties other than institutions and insurance undertakings by their LEI, where available; and where not available, by their national code.
2. Third-country branches shall, together with the submitted information, submit the following information: (a) reporting reference date and reference period; (b) reporting currency; (c) accounting standard; (d) LEI of the reporting third-country branch, where available; and where not available, their national code;
Article 7
Entry into force and application
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
It shall apply from 28 March 2027.
Final provisions
This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 20 July 2026. For the Commission The President Ursula VON DER LEYEN
1 OJ L 176, 27.6.2013, p. 338 , ELI: http://data.europa.eu/eli/dir/2013/36/oj .
2 Directive (EU) 2024/1619 of the European Parliament and of the Council of 31 May 2024 amending Directive 2013/36/EU as regards supervisory powers, sanctions, third-country branches, and environmental, social and governance risks ( OJ L, 2024/1619, 19.6.2024, ELI: http://data.europa.eu/eli/dir/2024/1619/oj .
3 Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC ( OJ L 331, 15.12.2010, p. 12 , ELI: http://data.europa.eu/eli/reg/2010/1093/oj ).
4 Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards ( OJ L 243, 11.9.2002, p. 1 , ELI: http://data.europa.eu/eli/reg/2002/1606/oj ).
Third-country branches' reporting
| Template number | Template code | Adressees | Legal basis | Name of the template /group of templates |
|---|---|---|---|---|
| Financial information | ||||
| 1,1 | E 01.01 | Class 1 TCBs | Point (a) of Art.48k(1) CRD | Assets and liabilities booked and originated by the third country branch (Class 1) |
| 1,2 | E 01.02 | Class 2 TCBs | Point (a) of Art.48k(1) CRD | Assets and liabilities booked and originated by the third country branch (Class 2) |
| 2 | E 02.00 | Class 1 and 2 TCBs | Point (a) of Art.48k(1) CRD | Selected off-balance sheet items of the third country branch (Class 1 and Class 2) |
| 3,1 | E 03.01 | Class 1 TCBs | Points (a)(i) and (ii) of Art.48k(1) CRD | Largest assets and significant exposure concentrations (Class 1) |
| 3,2 | E 03.02 | Class 2 TCBs | Points (a)(i) and (ii) of Art.48k(1) CRD | Largest assets and significant exposure concentrations (Class 2) |
| 4,1 | E 04.01 | Class 1 TCBs | Points (a)(i) and (ii) of Art.48k(1) CRD | Largest liabilities and significant funding sources concentrations (Class 1) |
| 4,2 | E 04.02 | Class 2 TCBs | Points (a)(i) and (ii) of Art.48k(1) CRD | Largest liabilities and significant funding sources concentrations (Class 2) |
| 5,1 | E 05.01 | Class 1 TCBs | Point (a)(iii) of Art.48k(1) CRD | Significant internal transactions with the head undertaking and with members of the head undertaking’s group - Amounts payable to and amounts receivable (Class 1) |
| 5,2 | E 05.02 | Class 2 TCBs | Point (a)(iii) of Art.48k(1) CRD | Significant internal transactions with the head undertaking and with members of the head undertaking’s group - Amounts payable to and amounts receivable (Class 2) |
| 6,1 | E 06.01 | Class 1 TCBs | Point (a)(iii) of Art.48k(1) CRD | Significant internal transactions with the head undertaking and with members of the head undertaking’s group - Expenses and income generated by transactions (Class 1) |
| 6,2 | E 06.02 | Class 2 TCBs | Point (a)(iii) of Art.48k(1) CRD | Significant internal transactions with the head undertaking and with members of the head undertaking’s group - Expenses and income generated by transactions (Class 2) |
| Regulatory information | ||||
| 7,1 | E 07.01 | Class 1 TCBs | Point (b) of Art.48k(1) and Art. 48e CRD | Computation of the capital endowment requirements (Class 1) |
| 7,2 | E 07.02 | Class 2 TCBs | Point (b) of Art.48k(1) and Art. 48e CRD | Computation of the capital endowment requirements (Class 2) |
| 8,1 | E 08.01 | Class 1 TCBs | Point (b) of Art.48k(1) and Art. 48e CRD | Deposited assets covering for the MCER and monitoring of the evolution of the escrow account (Class 1) |
| 8,2 | E 08.02 | Class 2 TCBs | Point (b) of Art.48k(1) and Art. 48e CRD | Deposited assets covering for the MCER and monitoring of the evolution of the escrow account (Class 2) |
| 9,1 | E 09.01 | Class 1 TCBs | Point (b) of Art.48k(1) and Art. 48f CRD | Liquidity coverage - calculations (Class 1) |
| 9,2 | E 09.02 | Class 2 TCBs | Point (b) of Art.48k(1) and Art. 48f CRD | Liquidity coverage - calculations (Class 2) |
| 10 | E 10.00 | Class 1 and 2 TCBs | Point (c) of Art.48k(1) CRD | Deposit protection arrangements available to depositors in the third-country branches in accordance with Article 15(2) and (3) of DGSD |
| E 01.01 - Assets and liabilities booked and originated by the third country branch (Class 1) |
|---|
| 0010 | 0020 | 0030 | 0040 | ||
|---|---|---|---|---|---|
| Total Assets | 0010 | ||||
| Financial assets | 0020 | ||||
| Cash on hand | 0030 | ||||
| Cash balances at central banks | 0040 | ||||
| Other demand deposits | 0050 | ||||
| Derivatives | 0060 | ||||
| Equity instruments | 0070 | ||||
| Debt securities | 0080 | ||||
| Loans and advances | 0090 | ||||
| Non-Financial assets | 0100 | ||||
| Property, Plant and Equipment | 0110 | ||||
| Investment property | 0120 | ||||
| Goodwill | 0130 | ||||
| Other intangible assets | 0140 | ||||
| Current tax assets | 0150 | ||||
| Deferred tax assets | 0160 | ||||
| Other assets | 0170 | ||||
| Total Liabilities | 0180 | ||||
| Financial liabilities | 0190 | ||||
| Short positions | 0200 | ||||
| Deposits | 0210 | ||||
| Derivatives | 0220 | ||||
| Debt securities issued | 0230 | ||||
| Other financial liabilities | 0240 | ||||
| Non-financial liabilities | 0250 | ||||
| Provisions | 0260 | ||||
| Current tax liabilities | 0270 | ||||
| Deferred tax liabilities | 0280 | ||||
| Share capital repayable on demand | 0290 | ||||
| Other liabilities | 0300 | ||||
| Equity | 0310 |
| E 01.02 - Assets and liabilities booked and originated by the third country branch (Class 2) |
|---|
| 0010 | 0020 | 0040 | ||
|---|---|---|---|---|
| Total Assets | 0010 | |||
| Financial assets | 0020 | |||
| Cash on hand | 0030 | |||
| Cash balances at central banks | 0040 | |||
| Other demand deposits | 0050 | |||
| Derivatives | 0060 | |||
| Equity instruments | 0070 | |||
| Debt securities | 0080 | |||
| Loans and advances | 0090 | |||
| Non-Financial assets | 0100 | |||
| Total Liabilities | 0180 | |||
| Financial liabilities | 0190 | |||
| Short positions | 0200 | |||
| Deposits | 0210 | |||
| Derivatives | 0220 | |||
| Debt securities issued | 0230 | |||
| Other financial liabilities | 0240 | |||
| Non-financial liabilities | 0250 | |||
| Equity | 0310 |
| E 02.00 - Selected off-balance sheet items (Class 1 and Class 2) |
|---|
| 0010 | 0020 | ||
|---|---|---|---|
| Selected off-balance sheet items given | 0010 | ||
| Loan commitments given | 0020 | ||
| Financial guarantees given | 0030 | ||
| Other Commitments given | 0040 | ||
| Selected off-balance sheet items received | 0050 | ||
| Loan commitments received | 0060 | ||
| Financial guarantees received | 0070 | ||
| Other Commitments received | 0080 |
| E 03.01 - Largest assets and significant exposure concentrations (Class 1) |
|---|
| Counterparty type: |
|---|
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 0010 | ||||||||||||||
| 2 | 0020 | ||||||||||||||
| 3 | 0030 | ||||||||||||||
| 4 | 0040 | ||||||||||||||
| 5 | 0050 | ||||||||||||||
| 6 | 0060 | ||||||||||||||
| 7 | 0070 | ||||||||||||||
| 8 | 0080 | ||||||||||||||
| 9 | 0090 | ||||||||||||||
| 10 | 0100 |
| E 03.02 - Largest assets and significant exposure concentrations (Class 2) |
|---|
| Counterparty type: |
|---|
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 0010 | ||||||||||||||
| 2 | 0020 | ||||||||||||||
| 3 | 0030 | ||||||||||||||
| 4 | 0040 | ||||||||||||||
| 5 | 0050 |
| E 04.01 - Largest liabilities and significant funding sources concentrations (Class 1) |
|---|
| Counterparty type: |
|---|
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | ||
|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 0010 | |||||||||
| 2 | 0020 | |||||||||
| 3 | 0030 | |||||||||
| 4 | 0040 | |||||||||
| 5 | 0050 | |||||||||
| 6 | 0060 | |||||||||
| 7 | 0070 | |||||||||
| 8 | 0080 | |||||||||
| 9 | 0090 | |||||||||
| 10 | 0100 |
| E 04.02 - Largest liabilities and significant funding sources concentrations (Class 2) |
|---|
| Counterparty type: |
|---|
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | ||
|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 0010 | |||||||||
| 2 | 0020 | |||||||||
| 3 | 0030 | |||||||||
| 4 | 0040 | |||||||||
| 5 | 0050 |
| E 05.01 - Significant internal transactions with the head undertaking and with members of the head undertaking’s group (Class 1) |
|---|
| Transactions with: |
|---|
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Selected financial assets | 0010 | ||||||||||||||||
| Equity instruments | 0020 | ||||||||||||||||
| Debt securities | 0030 | ||||||||||||||||
| Loans and advances | 0040 | ||||||||||||||||
| Selected financial liabilities | 0050 | ||||||||||||||||
| Deposits | 0060 | ||||||||||||||||
| Debt securities issued | 0070 | ||||||||||||||||
| Selected off-balance sheet items given | 0080 | ||||||||||||||||
| Selected off-balance sheet items received | 0090 | ||||||||||||||||
| Notional amount of derivatives | 0100 |
| E 05.02 - Significant internal transactions with the head undertaking and with members of the head undertaking’s group (Class 2) |
|---|
| Transactions with: |
|---|
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Selected financial assets | 0010 | ||||||||||
| Equity instruments | 0020 | ||||||||||
| Debt securities | 0030 | ||||||||||
| Loans and advances | 0040 | ||||||||||
| Selected financial liabilities | 0050 | ||||||||||
| Deposits | 0060 | ||||||||||
| Debt securities issued | 0070 | ||||||||||
| Selected off-balance sheet items given | 0080 | ||||||||||
| Selected off-balance sheet items received | 0090 | ||||||||||
| Notional amount of derivatives | 0100 |
| E 06.01 - Significant internal transactions with the head undertaking and with members of the head undertaking’s group (Class 1) |
|---|
| Transactions with: |
|---|
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110 | 0120 | 0130 | 0140 | 0150 | 0160 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Interest income | 0010 | ||||||||||||||||
| Interest expenses | 0020 | ||||||||||||||||
| Fee and commission income | 0030 | ||||||||||||||||
| Fee and commission expenses | 0040 | ||||||||||||||||
| Administrative expenses | 0050 | ||||||||||||||||
| Other income | 0060 | ||||||||||||||||
| Other expenses | 0070 |
| E 06.02 - Significant internal transactions with the head undertaking and with members of the head undertaking’s group (Class 2) |
|---|
| Transactions with: |
|---|
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Interest income | 0010 | ||||||||||
| Interest expenses | 0020 | ||||||||||
| Fee and commission income | 0030 | ||||||||||
| Fee and commission expenses | 0040 | ||||||||||
| Administrative expenses | 0050 | ||||||||||
| Other income | 0060 | ||||||||||
| Other expenses | 0070 |
| E 07.01 - Computation of the capital endowment requirements (Class 1) |
|---|
| Currency: |
|---|
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | ||
|---|---|---|---|---|---|---|---|---|---|---|
| Amount | 0010 |
| E 07.02 - Computation of the capital endowment requirements (Class 2) |
|---|
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | ||
|---|---|---|---|---|---|---|---|---|---|---|
| Amount | 0010 |
| E 08.01 - Deposited assets covering for the OCER and monitoring of the evolution of the escrow account (Class 1) |
|---|
| Currency: |
|---|
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | ||
|---|---|---|---|---|---|---|---|---|
| Assets deposited in escrow in fulfilment with OCER | 0010 | |||||||
| Cash or cash assimilated instruments | 0020 | |||||||
| Debt securities | 0030 | |||||||
| of which: 1st largest counterpaty | 0040 | |||||||
| of which: 2nd largest counterpaty | 0050 | |||||||
| of which: 3rd largest counterpaty | 0060 | |||||||
| Other eligible instruments | 0070 | |||||||
| of which: 1st largest counterpaty | 0080 | |||||||
| of which: 2nd largest counterpaty | 0090 | |||||||
| of which: 3rd largest counterpaty | 0100 |
| E 08.02 - Deposited assets covering for the OCER and monitoring of the evolution of the escrow account (Class 2) |
|---|
| 0010 | 0020 | ||
|---|---|---|---|
| Assets deposited in escrow in fulfilment with the OCER | 0010 | ||
| Cash or cash assimilated instruments | 0020 | ||
| Debt securities | 0030 | ||
| Other eligible instruments | 0070 |
| E 09.01 - Liquidity coverage - calculations (Class 1) |
|---|
| Currency: |
|---|
| 0010 | 0020 | 0030 | ||
|---|---|---|---|---|
| CALCULATIONS | ||||
| Numerator, denominator, ratio | ||||
| Liquidity buffer | 0010 | |||
| Net liquidity outflow | 0020 | |||
| Liquidity coverage ratio (%) | 0030 | |||
| Numerator calculations | ||||
| Level 1 assets | ||||
| L1 excl. EHQCB liquidity buffer (value in accordance with Article 9): unadjusted | 0040 | |||
| L1 excl. EHQCB collateral 30 day outflows | 0050 | |||
| L1 excl. EHQCB collateral 30 day inflows | 0060 | |||
| Secured cash 30 day outflows | 0070 | |||
| Secured cash 30 day inflows | 0080 | |||
| L1 excl. EHQCB "adjusted amount" | 0091 | |||
| L1 EHQCB value in accordance with Article 9: unadjusted | 0100 | |||
| L1 EHQCB collateral 30 day outflows | 0110 | |||
| L1 EHQCB collateral 30 day inflows | 0120 | |||
| L1 EHQCB "adjusted amount" | 0131 | |||
| Level 2A assets | ||||
| L2A value in accordance with Article 9: unadjusted | 0160 | |||
| L2A collateral 30 day outflows | 0170 | |||
| L2A collateral 30 day inflows | 0180 | |||
| L2A "adjusted amount" | 0191 | |||
| Level 2B assets | ||||
| L2B value in accordance with Article 9: unadjusted | 0220 | |||
| L2B collateral 30 day outflows | 0230 | |||
| L2B collateral 30 day inflows | 0240 | |||
| L2B "adjusted amount" | 0251 | |||
| Excess liquid asset amount | 0280 | |||
| Denominator calculations | ||||
| Outflows | ||||
| Total Outflows | 0300 | |||
| From retail deposits | 0301 | |||
| From other unsecured transactions | 0302 | |||
| From secured lending and capital-market-driven transactions | 0303 | |||
| From others | 0304 | |||
| Inflows | ||||
| Fully Exempt Inflows | 0310 | |||
| Inflows Subject to 90 % Cap | 0320 | |||
| Inflows Subject to 75 % Cap | 0330 | |||
| Reduction for Fully Exempt Inflows | 0340 | |||
| Reduction for Inflows Subject to 90 % Cap | 0350 | |||
| Reduction for Inflows Subject to 75 % Cap | 0360 | |||
| Additional liquidity requirements | ||||
| Additional liquidity requirements | 0381 |
| E 09.02 - Liquidity coverage - calculations (Class 2) |
|---|
| 0010 | 0020 | ||
|---|---|---|---|
| Total Outflows | 0300 | ||
| From retail deposits | 0301 | ||
| From other unsecured transactions | 0302 | ||
| From secured lending and capital-market-driven transactions | 0303 | ||
| From others | 0304 | ||
| Total Inflows without Inflows Cap | 0305 | ||
| Net Liquidity Outflow without Inflows Cap | 0306 | ||
| Unencumbered and liquid assets | 0390 | ||
| Credit Institutions | 0400 | ||
| Central Banks | 0410 | ||
| Additional liquidity requirements | |||
| Additional liquidity requirements | 0381 |
| E 10.00 - Deposit protection arrangements available to depositors in the third-country branches |
|---|
| 0010 | |||
|---|---|---|---|
| 1. Type of DGS | 1.1. Is the membership of the DGS in your home country mandatory for credit institutions? | 0010 | |
| i. Name of the DGS to which your head undertaking is affiliated to in its home third country | 0020 | ||
| ii. If applicable, specify the administration type of the DGS to which the head undertaking is affiliated | 0030 | ||
| 1.2. Is there any deposit-taking financial institution (other than credit institutions) to which the affiliation to that DGS is either mandatory or voluntary? | 0040 | ||
| i. If applicable, specify the type of financial institutions and if the affiliation is mandatory or voluntary | 0050 | ||
| 2. Coverage of the third country DGS | 2.1. Coverage scope: list of exclusions | 0060 | |
| 2.2.i. Coverage limit: maximum aggregated amount of eligible deposits covered per deposit holder - as expressed in the local currency of the third country. | 0070 | ||
| 2.2.ii. Denomination of local currency | 0080 | ||
| 2.3. How does the third country DGS treat joint accounts? | 0090 | ||
| 2.4. What are the main traits of your home DGS' reimbusement policy in the event of bank failure? | 0100 | ||
| 2.5. Creditor hierarchy of deposits: main aspects | 0110 | ||
| 2.6. Similarity of treatment: does the third country DGS fully guarantees similarity of treatment? | 0120 | ||
| 3. Funding mechanisms and arrangements | 3.1.Funding: on what recurrent basis is the DGS's fund built? | 0130 | |
| 3.2. Does the DGS currently have a minimum target fund size? | 0140 | ||
| i. If applicable, quantify it and explain if it is legally mandated or set by the DGS or another authority | 0150 | ||
| 3.3. Premiums: what type of premiums does your third country DGS impose on your head undertaking? | 0160 | ||
| 3.4. Emergency contributions and additional funding sources in times of stress | 0170 | ||
| i. If applicable, explain what those alternative funding arrangements consist of | 0180 |
Third Country Branches' head undertaking reporting
| Template number | Template code | Adressees | Legal basis | Name of the template /group of templates |
|---|---|---|---|---|
| Quantitative information | ||||
| 1 | H 01.00 | Class 1 and 2 TCBs | Point (a) of Art.48k(2) CRD | Information on the head undertaking's group |
| 2 | H 02.00 | Class 1 and 2 TCBs | Point (a) of Art.48k(2) CRD | Information on selected subsidiaries and on other third-country branches of the third-country group in the Union |
| 3,1 | H 03.01 | Class 1 and 2 TCBs | Point (b) of Art.48k(2) CRD | Head undertaking’s compliance with the applicable prudential requirements in the third country (Basel III) |
| 4 | H 04.00 | Class 1 and 2 TCBs | Point (f) of Art.48k(2) CRD | Services provided by the head undertaking on the basis of reverse solicitation of services |
| Qualitative information | ||||
| 3,2 | H 03.02 | Class 1 and 2 TCBs | Point (b) of Art.48k(2) CRD | Head undertaking’s compliance with the applicable prudential requirements in the third country (other than Basel III) |
| 5 | H 05.00 | Class 1 and 2 TCBs | Point (c) of Art.48k(2) CRD | Head undertaking’s significant supervisory reviews and assessments |
| 6 | H 06.00 | Class 1 and 2 TCBs | Point (d) of Art.48k(2) CRD | Head undertaking’s recovery plans |
| 7 | H 07.00 | Class 1 and 2 TCBs | Point (e) of Art.48k(2) CRD | Head undertaking’s business strategy |
| H 01.00 - Information on the head undertaking's group |
|---|
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | ||
|---|---|---|---|---|---|---|---|
| Ultimate head undertaking | 0010 | ||||||
| Entities reported in H 02.00 | 0020 | ||||||
| All other entities not reported in H 02.00 | 0030 | ||||||
| Reporting TCB | 0040 | ||||||
| Direct head undertaking of the reporting TCB | 0050 | ||||||
| Other applicable head undertaking of the reporting TCB | 0060 |
| H 02.00 - Information on selected subsidiaries and on other third-country branches of the TCG in the Union |
|---|
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 |
|---|
| H 03.01 - Head undertaking’s compliance with the applicable prudential requirements in the third country (Basel III) |
|---|
| Head undertaking: | ||
|---|---|---|
| Consolidation level: |
| 0010 | ||
|---|---|---|
| Own funds and own funds requirements | ||
| CET1 | ||
| Capital Amount | 0010 | |
| Capital ratio | 0020 | |
| Requirement imposed by the jurisdiction | 0030 | |
| Tier 1 | ||
| Capital Amount | 0040 | |
| Capital ratio | 0050 | |
| Requirement imposed by the jurisdiction | 0060 | |
| Total capital | ||
| Capital Amount | 0070 | |
| Capital ratio | 0080 | |
| Requirement imposed by the jurisdiction | 0090 | |
| Risk Weighted assets | ||
| Amount | 0100 | |
| Liquidity coverage ratio | ||
| High quality liquid assets | 0110 | |
| Net cash outflows | 0120 | |
| LCR | 0130 | |
| Net stable funding ratio | ||
| Available amount of stable funding | 0140 | |
| Required amount of stable funding | 0150 | |
| NSFR | 0160 | |
| Leverage ratio | ||
| Capital measure | 0170 | |
| Exposure measure | 0180 | |
| Leverage ratio | 0190 |
| H 03.02 - Head undertaking’s compliance with the applicable prudential requirements in the third country (other than Basel III) |
|---|
| Head undertaking: | ||
|---|---|---|
| Consolidation level: |
| 0010 | ||
|---|---|---|
| Standards or legal framework applied for prudential requirements | 0010 | |
| Own funds and own funds requirements | 0020 | |
| Liquidity coverage ratio requirements | 0030 | |
| Net stable funding ratio requirements | 0040 | |
| Leverage ratio requirements | 0050 |
| H 04.00 - Services provided by the head undertaking to clients established or situated in the Union on the basis of reverse solicitation of services |
|---|
| Head undertaking: |
|---|
| 0010 | 0020 | 0030 | ||
|---|---|---|---|---|
| 1. Taking deposits and other repayable funds | 0010 | |||
| 2. Lending | 0020 | |||
| 6. Guarantees and commitments | 0030 |
| H 05.00 - Significant supervisory reviews and assessments and the consequent supervisory decisions |
|---|
| Head undertaking: |
|---|
| 0010 | 0020 | |||
|---|---|---|---|---|
| Annual assessment performed by your home country supervisor on your head undertaking | Overall score | 0010 | ||
| Risk elements assed by the third-country supervisor for the overall score: | 0020 | |||
| Business Model & Profitability | 0021 | |||
| Internal Governance | 0022 | |||
| Capital adequacy | 0023 | |||
| Credit Risk | 0024 | |||
| Market Risk | 0025 | |||
| IRR in the Banking Book | 0026 | |||
| Operational Risk | 0027 | |||
| Liquidity Risk | 0028 | |||
| Inspections and other type of reviews performed by your home country supervisor on your head undertaking | On-site inspections | 0030 | ||
| Thematic reviews | 0040 | |||
| Deep dives | 0050 | |||
| Decisions issued by the supervisor on the head undertaking | Capital decisions (additional Pillar II capital requirements, either binding or non-binding) | 0060 | ||
| Liquidity decisions | 0070 | |||
| Leverage decisions | 0080 | |||
| Waivers | 0090 | |||
| Approvals | 0100 | |||
| Others | 0110 |
| H 06.00 - Recovery plans and the specific measures that could be taken on the TCBs in accordance with those plans |
|---|
| Head undertaking: |
|---|
| 1. Summary of the key features of the recovery plan of the head undertaking | 0010 | |
|---|---|---|
| 2. Measures that would impact the TCB in accordance with the recovery options designed by your head undertaking, in accordance with Article 48k(2), point (d) of Directive 2013/36/EU Please, provide the following details: - A summary of the recovery options that would impact the TCB. - For each recovery option, a quantification of its impact on the TCB in terms of capital, liquidity, assets & liabilities and profit & loss. | 0020 |
| H 07.00 - Business strategy in relation to the TCBs |
|---|
| Head undertaking: |
|---|
| Summarise the key features of the head undertaking’s business strategy in relation to the TCB. | 0010 |
|---|
Footnotes
-
Directive (EU) 2024/1619 of the European Parliament and of the Council of 31 May 2024 amending Directive 2013/36/EU as regards supervisory powers, sanctions, third-country branches, and environmental, social and governance risks (. ↩ ↩2
-
Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (, ELI: ). ↩ ↩2
-
Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (, ELI: ). ↩ ↩2
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