European Banking Authority finalises harmonised supervisory reporting standards for third-country branches with first reporting date set for 31 March 2027

The European Banking Authority has published its final Report on draft Implementing Technical Standards for supervisory reporting by third-country branches under the Capital Requirements Directive VI, setting a harmonised EU framework for formats, definitions and reporting frequencies. The package is intended to give supervisors consistent, high-quality information while remaining proportionate and operationally feasible for reporting entities. Under the framework, reporting will be split into two sets of templates covering third-country branch-level financial and regulatory information and head-undertaking level quantitative and qualitative data. A “core + supplement” structure is retained, with smaller and less complex branches submitting a core dataset and larger and more complex branches providing additional detail. Targeted changes reflecting consultation feedback include postponing the first reporting reference date to 31 March 2027, extending certain remittance deadlines, and streamlining templates and instructions. Following submission to the European Commission, the EBA will develop the data point model, XBRL taxonomy and validation rules, with the technical package planned for publication in Q2 2026. The reporting requirements will apply from 31 March 2027.