The European Banking Authority (EBA) has published final draft Regulatory Technical Standards (RTS) specifying the booking arrangements that third-country branches must apply under the Capital Requirements Directive (CRD), including how they must maintain a registry book. The RTS are intended to harmonise implementation and support consistent supervisory practices across the EU. The standards set requirements covering the bookkeeping methodology for identifying and recording assets and liabilities booked or originated by a third-country branch, including off-balance sheet items; the minimum information that must be captured to maintain a comprehensive track record; and the risk data and associated risk management measures that must be maintained in the registry book for branch activities. The RTS were developed under Article 48h of Directive 2013/36/EU and sit within the new third-country branch regime introduced by Directive (EU) 2024/1619.
European Banking Authority 2026-01-09
European Banking Authority publishes final draft standards setting booking arrangements for third-country branches under the Capital Requirements Directive
The European Banking Authority has issued final draft Regulatory Technical Standards under the Capital Requirements Directive, detailing booking arrangements for third-country branches to ensure harmonized implementation and consistent supervisory practices across the EU. These standards outline bookkeeping methodologies, required information for comprehensive records, and risk management measures for branch activities.