EBA Final Report on Reporting Standards for Third-Country Branches

EBA Press Releases

Published March 5th, 2026

Detected March 6th, 2026

Summary

The European Banking Authority (EBA) has published its final report on harmonised reporting standards for third-country branches under CRD VI. The new framework aims to enhance supervisory oversight by introducing uniform reporting formats and definitions, with the first reporting reference date set for March 31, 2027.

View original document View source feed page

What changed

The European Banking Authority (EBA) has released its final report detailing Implementing Technical Standards (ITS) for the supervisory reporting of third-country branches under the Capital Requirements Directive (CRD VI). This final report incorporates feedback from a public consultation and introduces a uniform framework for reporting, including specific templates for financial and regulatory data at both the branch and head-undertaking levels. A proportionate approach distinguishes between smaller/less complex branches (core data) and larger/more complex ones (additional details).

Third-country branches operating within the EU will be subject to these new reporting requirements, which are set to apply from March 31, 2027. The EBA will further develop the technical package, including the data point model and XBRL taxonomy, for publication in Q2 2026. Compliance officers should prepare for the new reporting obligations and ensure their systems and processes are updated to meet the specified requirements by the March 2027 deadline.

What to do next

Review the EBA's final report and ITS on supervisory reporting for third-country branches.
Prepare systems and processes to comply with the new reporting requirements, including branch-level and head-undertaking data.
Ensure readiness for the first reporting reference date of March 31, 2027.

Source document (simplified)

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.