For branches of third country credit institutions no limitations to the powers of the competent authorities are provided for. It should be noted, nonetheless, that Article 47 of Directive 2013/36/EU (CRD) allows competent authorities to decide on the provisions to apply to branches of credit institutions authorised in a third country, provided that these provisions do not result in a more favourable treatment than that accorded to branches of credit institutions having their head office in the Union. The reporting obligations applied to branches of credit institutions authorised in a third country would then be those required under those national provisions.

As regards, supervisory reporting requirements that can be applied by competent authorities in host Member States, the transitional provisions of Article 152 allow them to require periodical information from branches of credit institutions of another Member State established in their territories for statistical purposes. The subsequent permanent provisions of Article 40 (which enters into force when the liquidity coverage ratio becomes applicable)  for supervisory reporting requirements permits Member States to require periodical reporting for information or statistical purposes, for the application of Article 51(1) of the CRD, or for supervisory purposes in accordance with Title V, Chapter 4 of the CRD.

Branches that are authorised in a Member State are required to report loss data according to Article 101(2) of Regulation (EU) No. 575/2013 (CRR) to its host member state.