Regulatory Alerts2026-01-01
Final Report on Draft Regulatory Technical Standards on Booking Arrangements for Third-Country Branches
The European Banking Authority has finalized draft Regulatory Technical Standards to specify the booking arrangements that third-country branches must apply under Article 48h of the Capital Requirements Directive. These standards mandate a precise bookkeeping system for tracking and recording all assets, liabilities, and off-balance sheet items booked or originated within a Member State to ensure accurate risk monitoring and supervisory classification. The rules align with existing accounting frameworks to harmonize the maintenance of a registry book, requiring branches to document transactions, including intragroup activities, and report associated risk information proportional to their size and complexity.
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