Implementing Regulation on third-country branch reporting under CRD VI published in OJ

The Commission Implementing Regulation (EU) 2026/1757 was published in the Official Journal of the European Union (OJ). This sets out implementing technical standards (ITS) specifying the supervisory reporting requirements applicable to third-country branches (TCBs) established in the EU under the revised Capital Requirements Directive (CRD VI) framework. The ITS introduce a common reporting framework for competent authorities and distinguish between Class 1 and Class 2 TCBs, with the former subject to more extensive and frequent reporting requirements. The Regulation prescribes reporting templates, reference dates and remittance deadlines covering, among other things, branches' financial and regulatory information, liquidity coverage, capital endowment requirements, intra-group exposures and concentrations, as well as information relating to the branch's head undertaking. The European Banking Authority is required to develop and maintain the associated IT reporting solutions and instructions. The Regulation enters into force on 16 August, being the 20th day following publication in the OJ. It will apply from 28 March 2027, aligning with the commencement of the underlying CRD VI TCB regime.

Return to main website.