The EBA consults on harmonised reporting for third-country branches across the EU

The European Banking Authority (EBA) today launched a public consultation on its draft Implementing Technical Standards (ITS) for the supervisory reporting of third-country branches under the Capital Requirements Directive (CRD). This initiative aims to establish uniform formats, definitions, and reporting frequencies for third-country branches, ensuring a consistent and comprehensive approach to regulatory and financial information reporting across the EU. The consultation runs until 31 October 2025. 

The draft ITS not only aim at harmonising reporting formats and definitions but also at enhancing supervisory oversight of third-country branches. By introducing structured data collection –  covering both the third-country branches and their head undertakings – the ITS support the effective supervision of third-country branches by addressing previous inconsistencies in national approaches and enabling a standardised reporting of their activities across the Union. The new templates should provide a clear picture of the financial soundness, risk exposures, and intra-group dependencies of third-country branches, thereby supporting more effective and consistent supervision across the EU. Importantly, the ITS incorporate a proportionate approach through a “core + supplement” model, ensuring that reporting obligations are tailored to the systemic relevance of each third-country branch. This ensures that supervisory scrutiny is risk-sensitive while maintaining a level playing field. 

Comments on the draft ITS can be submitted to the EBA by clicking on the “send your comments” button on the consultation page. The deadline for the submission of comments is 31 October 2025. All contributions received will be published after the consultation closes, unless requested otherwise. 

A public hearing on the draft ITS will take place on 5 September from 10:00 to 12:00 CEST. The deadline for registration is 2 September 2025, 16:00 CEST. 

The EBA has developed these draft ITS in accordance with Article 48l(1) of Directive 2013/36/EU, which mandates the EBA to specify uniform formats, definitions, and reporting frequencies for the supervisory reporting of third-country branches. 

The consultation period will run for three months, during which the EBA invites comments and feedback from stakeholders. Following the consultation, the EBA will finalise the draft ITS and submit them to the European Commission by January 10, 2026. The first reference date for the application of these ITS is anticipated to December 2026, so as to grant Competent Authorities and third-country branches to have an implementation period of approximately one year.