The EBA sets out harmonised reporting standards to enhance oversight of third‑country branches

The new framework introduces uniform formats, definitions and reporting frequencies to ensure consistent and comprehensive reporting across the EU. 

The final Report reflects the feedback received during the public consultation and includes several targeted enhancements and simplifications, such as postponing the first reporting reference date to 31 March 2027, extending certain remittance deadlines, and streamlining templates and instructions. 

Under the framework, third-country branches will report two sets of templates, covering both third-country branch level financial and regulatory information and head-undertaking level quantitative and qualitative data. A proportionate “core + supplement” approach remains a central feature:

• Smaller and less complex branches submit a core set of key data;

• Larger and more complex branches report additional details.

Next steps 

Following submission to the European Commission, the EBA will develop the data point model (DPM), XBRL taxonomy and validation rules. The technical package   is planned to be published in Q2 2026. The reporting requirements will apply from 31 March 2027.