(fra kommisjonsforordningen)

(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.