EBA - European Banking Authority

03/05/2026 | Press release | Distributed by Public on 03/05/2026 04:31

The EBA sets out harmonised reporting standards to enhance oversight of third‑country branches

  • Press Release
  • 5 March 2026

The European Banking Authority (EBA) has published its final Report on the draft Implementing Technical Standards (ITS) on the supervisory reporting of third country branches under the Capital Requirements Directive (CRD VI). Overall, the reporting package aims to provide supervisors with high quality information while ensuring proportionality, clarity and operational feasibility for reporting entities.

The new framework introduces uniform formats, definitions and reporting frequencies to ensure consistent and comprehensive reporting across the EU.

The final Report reflects the feedback received during the public consultation and includes several targeted enhancements and simplifications, such as postponing the first reporting reference date to 31 March 2027, extending certain remittance deadlines, and streamlining templates and instructions.

Under the framework, third-country branches will report two sets of templates, covering both third-country branch level financial and regulatory information and head-undertaking level quantitative and qualitative data. A proportionate "core + supplement" approach remains a central feature:

  • Smaller and less complex branches submit a core set of key data;

  • Larger and more complex branches report additional details.

Next steps

Following submission to the European Commission, the EBA will develop the data point model (DPM), XBRL taxonomy and validation rules. The technical package is planned to be published in Q2 2026. The reporting requirements will apply from 31 March 2027.

Documents

Final Report on draft ITS on the supervisory reporting of third country branches under CRD VI

(937.43 KB - PDF)

Annex I - ITS on Third-Country Branches' Reporting (TCB templates)

(116.01 KB - Excel Spreadsheet)

Annex II - ITS on Third-Country Branches' Reporting (HU templates)

(118.07 KB - Excel Spreadsheet)

Instructions document (Annex I) - ITS on Third-Country Branches' Reporting

(394.27 KB - Word Document)

Instructions document (Annex II) - ITS on Third-Country Branches' Reporting

(180.53 KB - Word Document)

Related content

Draft Implementing Technical Standards Final draft RTS/ITS adopted by the EBA and submitted to the European Commission

Implementing Technical Standards on the supervisory reporting of Third Country Branches

Page

Reporting framework 4.3

Draft Regulatory Technical Standards Final draft RTS/ITS adopted by the EBA and submitted to the European Commission

Regulatory Technical Standards specifying the booking arrangements that third-country branches

Guidelines Final and awaiting translation into the EU official languages

Guidelines on third country branches capital endowment requirement

Draft Regulatory Technical Standards Final draft RTS/ITS adopted by the EBA and submitted to the European Commission

Regulatory Technical Standards on cooperation and colleges of supervisors for third-country branches

Topic

Supervisory reporting

Press contacts

Franca Rosa Congiu

EBA - European Banking Authority published this content on March 05, 2026, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on March 05, 2026 at 10:31 UTC. If you believe the information included in the content is inaccurate or outdated and requires editing or removal, please contact us at [email protected]