Commission Implementing Regulation (EU) 2026/1757 on third country branches reporting

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Document 32026R1757

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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

C/2026/4970

OJ L, 2026/1757, 27.7.2026, ELI: http://data.europa.eu/eli/reg_impl/2026/1757/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

ELI: http://data.europa.eu/eli/reg_impl/2026/1757/oj

Language 1

Language 2

Language 3

Official Journal of the European Union

L series

2026/1757

27.7.2026

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

(Text with EEA relevance)

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)

This Regulation should enter into force on the twentieth day following the date of its publication in the Official Journal of the European Union . Nevertheless, the reporting requirements under Article 48k(1) of Directive 2013/36/EU are dependent on underlying substantial provisions laid down in Articles 48h, 48e and 48f of that Directive, that should only apply from 11 January 2027. Moreover, it is necessary to provide third-country branches with sufficient time to prepare for reporting. Therefore, the application of this Regulation should be deferred.

HAS ADOPTED THIS REGULATION:

Article 1

Reporting reference dates

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.

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.
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

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.

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.

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.
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.
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.
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

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.

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.

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

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.

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

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.
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

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.

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.

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 ).

ANNEX I

Third-country branches' reporting

Third-country branches templates

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)

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)

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)

Amount booked by the TCB

Amount originated by the TCB

of which: deposited assets covering for the OCER

of which: intragroup positions

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)

Amount booked by the TCB

Amount originated by the TCB

of which: deposited assets covering for the OCER

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)

Nominal amount

Maximum amount that can be considered

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:

Counterparty

Amount

Code / Group code

Type of code

Name of the counterparty

National code

Residence of the counterparty

Exposure concentrations

Selected assets

Selected off-balance sheet items given

Accumulated impairment

Debt instruments

Equity instruments

Derivatives

of which: defaulted

Loan commitments

Financial guarantees

Other commitments

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

E 03.02 - Largest assets and significant exposure concentrations (Class 2)

Counterparty type:

Countrparty

Amount

Code / Group code

Type of code

Name of the counterparty

National code

Residence of the counterparty

Exposure concentrations

Selected assets

Selected off-balance sheet items given

Accumulated impairment

Debt instruments

Equity instruments

Derivatives

of which: defaulted

Loan commitments

Financial guarantees

Other commitments

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

0110

0120

0130

0140

0010

0020

0030

0040

0050

E 04.01 - Largest liabilities and significant funding sources concentrations (Class 1)

Counterparty type:

Counterparty

Amount

Code / Group Code

Type of code

Name of the counterparty

National code

Residence of Counterparty

Funding souces concentrations

Selected liabilities

Deposits

Debt securities issued

Other financial liabilities

0010

0020

0030

0040

0050

0060

0070

0080

0090

0010

0020

0030

0040

0050

0060

0070

0080

0090

0100

E 04.02 - Largest liabilities and significant funding sources concentrations (Class 2)

Counterparty type:

Counterparty

Amount

Code / Group Code

Type of code

Name of the counterparty

National code

Residence of Counterparty

Funding souces concentrations

Selected liabilities

Deposits

Debt securities issued

Other financial liabilities

0010

0020

0030

0040

0050

0060

0070

0080

0090

0010

0020

0030

0040

0050

E 05.01 - Significant internal transactions with the head undertaking and with members of the head undertaking’s group (Class 1)

Transactions with:

Outstanding balances for all transactions

Significant transactions

Highest

2nd highest

3rd highest

4th highest

5th highest

Outstanding balance

Name of the counterparty

Code

Outstanding balance

Name of the counterparty

Code

Outstanding balance

Name of the counterparty

Code

Outstanding balance

Name of the counterparty

Code

Outstanding balance

Name of the counterparty

Code

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:

Outstanding balances for all transactions

Significant transactions

Highest

2nd highest

3rd highest

Outstanding balance

Name of the counterparty

Code

Outstanding balance

Name of the counterparty

Code

Outstanding balance

Name of the counterparty

Code

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:

Amounts for all transactions

Significant transactions

Highest

2nd highest

3rd highest

4th highest

5th highest

Amount

Name of the counterparty

Code

Amount

Name of the counterparty

Code

Amount

Name of the counterparty

Code

Amount

Name of the counterparty

Code

Amount

Name of the counterparty

Code

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:

Amounts for all transactions

Significant transactions

Highest

2nd highest

3rd highest

Amount

Name of the counterparty

Code

Amount

Name of the counterparty

Code

Amount

Name of the counterparty

Code

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:

Liabilities

MCER

ACER

OCER

Assets deposited in escrow in fulfilment with OCER

T-1

T-2

T-3

Unweighted average

Weighted average

0010

0020

0030

0040

0050

0060

0070

0080

0090

Amount

0010

E 07.02 - Computation of the capital endowment requirements (Class 2)

Liabilities

MCER

ACER

OCER

Assets deposited in escrow in fulfilment with OCER

T-1

T-2

T-3

Unweighted average

Weighted average

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:

Opening balance

Closing balance

Counterparty name

Code

Type of code

National code

Residence of the counterparty

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)

Opening balance

Closing balance

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:

Amount

Value/Inflow/Outflow

Percentage

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

0381

E 09.02 - Liquidity coverage - calculations (Class 2)

Amount

Value/Inflow / Outflow

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

0381

E 10.00 - Deposit protection arrangements available to depositors in the third-country branches

Type of information

Information item

Answer

0010

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

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

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

ANNEX II

Third Country Branches' head undertaking reporting

HEAD UNDERTAKING TEMPLATES

Template number

Template code

Adressees

Legal basis

Name of the template /group of templates

Quantitative information

H 01.00

Class 1 and 2 TCBs

Point (a) of Art.48k(2) CRD

Information on the head undertaking's group

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)

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)

H 05.00

Class 1 and 2 TCBs

Point (c) of Art.48k(2) CRD

Head undertaking’s significant supervisory reviews and assessments

H 06.00

Class 1 and 2 TCBs

Point (d) of Art.48k(2) CRD

Head undertaking’s recovery plans

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

Name

Country

Code

Type of code

Total assets

Total liabilities

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

Selected subsidiaries and other TCBs of HU’s group in the Union

Name

Code

Type of code

National code

Type of entity

Member State of establishment

Competent authority

Total assets

Total liabilities

Is this entity an IPU?

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:

Value / Percentage

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:

Comment

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:

Associated assets

Associated liabilities

Associated off-balance sheet items

0010

0020

0030

Taking deposits and other repayable funds

0010

Lending

0020

Guarantees and commitments

0030

H 05.00 - Significant supervisory reviews and assessments and the consequent supervisory decisions

Head undertaking:

Information item

Information value

Additional Comments

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:

Summary of the key features of the recovery plan of the head undertaking

0010

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

ELI: http://data.europa.eu/eli/reg_impl/2026/1757/oj

ISSN 1977-0677 (electronic edition)

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