EBA consults on draft ITS for supervisory reporting for third-country branches under CRD VI

The European Banking Authority (EBA) has published a consultation paper on draft implementing technical standards (ITS) for the supervisory reporting of third-country branches under the Capital Requirements Directive (CRD VI). The proposals aim to bring consistency to reporting formats, definitions and frequencies across the EU, while also strengthening oversight of third-country branches. To achieve this, the EBA is introducing structured data collection with new templates that capture information on both the branches and their head undertakings. This is intended to address the inconsistencies in national approaches currently in place and ensure supervisors have a clearer view of the financial health, risk profile and group dependencies of these entities.

A key feature of the draft ITS is a proportionate "core and supplement" model, which tailors reporting requirements to the systemic relevance of each third-country branch. The deadline for comments on the consultation is 31 October, with a public hearing scheduled for 5 September. The final ITS are expected to be submitted to the European Commission by 10 January 2026, before being published in the Official Journal of the European Union. The first reference date for application is foreseen to be December 2026, except for reporting templates where the underlying CRD provisions enter into force at a later stage. The reporting templates were published separately, alongside the consultation paper, together with their accompanying instructions. You may like to read our client briefings on other recent CRD VI developments: CRD VI—European Banking Authority report on direct provision of services from third country institutions and EBA's draft regulatory technical standards elaborate on requirements for EU branches of non-EU banks.

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