Commission Implementing Regulation (EU) 2026/1757 of 20 July 2026 laying down implementing technical standards for the application of Directive 2013/36/EU

as it stood on 2026-07-20, permalink: /eu-eurlex/32026r1757/2026-07-20

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Outline, 7 provisions

art_1 art_2 art_3 art_4 art_5 art_6 art_7

art_1 #art_1

Article 1

Third-country branches shall submit the information referred to in this Regulation to competent authorities as that information stands on the following reporting reference dates:

(a)	monthly reporting: on the last day of each month;

(b)	quarterly reporting: 31 March, 30 June, 30 September and 31 December;

(c)	semi-annual reporting: 30 June and 31 December;

(d)	annual reporting: 31 December.

Third-country branches shall report the financial information on the third-country branch itself referred to in Annex I to this Regulation in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (4) or the applicable generally accepted accounting principles of the Member State and referring to a certain period cumulatively from the first day of the accounting year to the reference date.
Where third-country branches are permitted by national laws to report their financial and regulatory information based on their accounting year-end, which deviates from the calendar year-end, reporting reference dates may be adjusted accordingly so that the reporting is also done every one, three, six or twelve months from their accounting year-end.

The first subparagraph shall apply also to information on the head undertaking, provided that the relevant third-country jurisdiction permits the reporting of regulatory information using the fiscal year end as the reference date.

art_2 #art_2

Article 2

Third-country branches shall submit information referred to in Annex I to competent authorities by close of business on the following remittance dates:

(a)	monthly reporting: 15th calendar day after the reporting reference date;

(b)	quarterly reporting: 12 May, 11 August, 11 November and 11 February;

(c)	semi-annual reporting: 11 August and 11 February;

(d)	annual reporting: 11 February.

Third-country branches shall submit information referred to in Annex II to competent authorities by close of business on the following remittance dates:

(a)	quarterly reporting: 11 June, 11 September, 11 December and 11 March;

(b)	semi-annual reporting: 11 September and 11 March;

(c)	annual reporting: 11 March.

Where the remittance day is a public holiday in the Member State of the competent authority to which the report is to be provided, or a Saturday or a Sunday, data shall be submitted on the following working day.
Where third-country branches report their financial information or information on the head undertaking using adjusted reporting reference dates based on their accounting year-end as set out in Article 1(3), the remittance dates may also be adjusted accordingly so that the same remittance period from the adjusted reporting reference date is maintained.
Third-country branches may submit unaudited figures (i.e. figures that have not received an external auditor’s opinion). Where audited figures (i.e figures audited by an external auditor expressing an audit opinion) deviate from submitted unaudited figures, the revised, audited figures shall be submitted without undue delay.
Other corrections to the submitted reports shall also be submitted to the competent authorities without undue delay.

art_3 #art_3

Article 3

Third-country branches that meet the criteria set out in Article 48a(1) of Directive 2013/36/EU (class 1) shall submit the templates with information on their own regulatory and financial information as specified in Annex I to this Regulation as follows:

(a)	template 9.1 with a monthly frequency;

(b)	templates 1.1, 2, 7.1 and 8.1 with a quarterly frequency;

(c)	templates 3.1, 4.1, 5.1, 6.1 and 10 with a semi-annual frequency.

Third-country branches that do not meet the criteria set out in Article 48a(1) of Directive 2013/36/EU (class 2) shall submit the templates with information on their own regulatory and financial information as set out in Annex I to this Regulation, as follows:

(a)	template 9.2 with a monthly frequency;

(b)	templates 1.2, 2, 7.2 and 8.2 with a quarterly frequency;

(c)	templates 3.2, 4.2, 5.2, 6.2 and 10 with an annual frequency.

By way of derogation from paragraphs 1 and 2, third-country branches shall report template 10 only where required by national competent authority in accordance with Article 48k(1)(c) of Directive 2013/36/EU.

art_4 #art_4

Article 4

Third-country branches that meet the criteria set out in Article 48a(1) of Directive 2013/36/EU (class 1) shall submit the templates with information on the regulatory and financial information of their head undertaking as set out in Annex II to this Regulation, as follows:

(a)	templates 1 and 2 with a quarterly frequency;

(b)	templates 3, 4, 5, 6 and 7 with a semi-annual frequency.

Third-country branches that do not meet the criteria set out in Article 48a(1) of Directive 2013/36/EU (class 2) shall submit the templates with information on the regulatory and financial information of their head undertaking as set out in Annex II to this Regulation, as follows:

(a)	templates 1 and 2 with a quarterly frequency;

(b)	templates 3, 4, 5, 6 and 7 with an annual frequency.

art_5 #art_5

Article 5

EBA shall ensure that the IT solutions, including instructions, developed pursuant to Article 48l(1) of Directive 2013/36/EU comply with the uniform reporting formats laid down in this Regulation at all times and include all the data points and information listed in Annexes I and II to this Regulation.
EBA shall make available on its website the IT solutions, including instructions referred to in paragraph 1. EBA shall keep those IT solutions up-to-date and available in all official languages of the Union.

art_6 #art_6

Article 6

Third-country branches shall submit the information referred to in this Regulation in the data exchange formats and representations specified by the competent authorities, respect the data point definition of the data point model and the validation formulae referred to in the IT solutions made available on the EBA website, and comply with the following requirements:

(a)	they shall not include information in the data submission that is not required or not applicable;

(b)	they shall submit numerical values as follows:(i)they shall report data points with the data type ‘Monetary’ using a minimum precision equivalent to ten thousands of units;(ii)they shall express data points with the data type ‘Percentage’ as per unit with a minimum precision equivalent to four decimals;(iii)they shall not use decimals when reporting data points with the data type ‘Integer’ and shall use a precision equivalent to units;
(i)	they shall report data points with the data type ‘Monetary’ using a minimum precision equivalent to ten thousands of units;
(ii)	they shall express data points with the data type ‘Percentage’ as per unit with a minimum precision equivalent to four decimals;
(iii)	they shall not use decimals when reporting data points with the data type ‘Integer’ and shall use a precision equivalent to units;

(c)	they shall identify institutions and insurance undertakings solely by their Legal Entity Identifier (LEI);

(d)	they shall identify entities and counterparties other than institutions and insurance undertakings by their LEI, where available; and where not available, by their national code.

Third-country branches shall, together with the submitted information, submit the following information:

(a)	reporting reference date and reference period;

(b)	reporting currency;

(c)	accounting standard;

(d)	LEI of the reporting third-country branch, where available; and where not available, their national code;

art_7 #art_7

Article 7

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 28 March 2027.

Provenance and validity dates, identifier, hash

as of	2026-07-20 → this version applied
valid	2026-07-20 → open publisher-asserted
type	REG_IMPL Commission Implementing Regulation (EU) 2026/1757 of 20 July 2026 laying down implementing technical standards for the application of Directive 2013/36/EU of the European Parliament and of the Council with regard to third country branches reporting
language	en
published	2026-07-20
lex_id	eu-eurlex:32026r1757:2026-07-20
record sha256	ee1013fae7bb859aaafe19552eeaff35e51fe619172f0506688e003017acbde4

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index built	2026-08-07T19:46:23Z · corpus 8d5e859
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