Commission Implementing Regulation (EU) 2026/1757 Annex I

Annex I

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ANNEX I

Third-country branches' reporting

Third-country branches templates
Template number	Template code	Adressees	Legal basis	Name of the template /group of templates
Financial information
1,1	E 01.01	Class 1 TCBs	Point (a) of Art.48k(1) CRD	Assets and liabilities booked and originated by the third country branch (Class 1)
1,2	E 01.02	Class 2 TCBs	Point (a) of Art.48k(1) CRD	Assets and liabilities booked and originated by the third country branch (Class 2)
2	E 02.00	Class 1 and 2 TCBs	Point (a) of Art.48k(1) CRD	Selected off-balance sheet items of the third country branch (Class 1 and Class 2)
3,1	E 03.01	Class 1 TCBs	Points (a)(i) and (ii) of Art.48k(1) CRD	Largest assets and significant exposure concentrations (Class 1)
3,2	E 03.02	Class 2 TCBs	Points (a)(i) and (ii) of Art.48k(1) CRD	Largest assets and significant exposure concentrations (Class 2)
4,1	E 04.01	Class 1 TCBs	Points (a)(i) and (ii) of Art.48k(1) CRD	Largest liabilities and significant funding sources concentrations (Class 1)
4,2	E 04.02	Class 2 TCBs	Points (a)(i) and (ii) of Art.48k(1) CRD	Largest liabilities and significant funding sources concentrations (Class 2)
5,1	E 05.01	Class 1 TCBs	Point (a)(iii) of Art.48k(1) CRD	Significant internal transactions with the head undertaking and with members of the head undertaking’s group - Amounts payable to and amounts receivable (Class 1)
5,2	E 05.02	Class 2 TCBs	Point (a)(iii) of Art.48k(1) CRD	Significant internal transactions with the head undertaking and with members of the head undertaking’s group - Amounts payable to and amounts receivable (Class 2)
6,1	E 06.01	Class 1 TCBs	Point (a)(iii) of Art.48k(1) CRD	Significant internal transactions with the head undertaking and with members of the head undertaking’s group - Expenses and income generated by transactions (Class 1)
6,2	E 06.02	Class 2 TCBs	Point (a)(iii) of Art.48k(1) CRD	Significant internal transactions with the head undertaking and with members of the head undertaking’s group - Expenses and income generated by transactions (Class 2)
Regulatory information
7,1	E 07.01	Class 1 TCBs	Point (b) of Art.48k(1) and Art. 48e CRD	Computation of the capital endowment requirements (Class 1)
7,2	E 07.02	Class 2 TCBs	Point (b) of Art.48k(1) and Art. 48e CRD	Computation of the capital endowment requirements (Class 2)
8,1	E 08.01	Class 1 TCBs	Point (b) of Art.48k(1) and Art. 48e CRD	Deposited assets covering for the MCER and monitoring of the evolution of the escrow account (Class 1)
8,2	E 08.02	Class 2 TCBs	Point (b) of Art.48k(1) and Art. 48e CRD	Deposited assets covering for the MCER and monitoring of the evolution of the escrow account (Class 2)
9,1	E 09.01	Class 1 TCBs	Point (b) of Art.48k(1) and Art. 48f CRD	Liquidity coverage - calculations (Class 1)
9,2	E 09.02	Class 2 TCBs	Point (b) of Art.48k(1) and Art. 48f CRD	Liquidity coverage - calculations (Class 2)
10	E 10.00	Class 1 and 2 TCBs	Point (c) of Art.48k(1) CRD	Deposit protection arrangements available to depositors in the third-country branches in accordance with Article 15(2) and (3) of DGSD

E 01.01 - Assets and liabilities booked and originated by the third country branch (Class 1)

			Amount booked by the TCB		Amount originated by the TCB
			of which: deposited assets covering for the OCER	of which: intragroup positions	Amount originated by the TCB
		0010	0020	0030	0040
Total Assets	0010
Financial assets	0020
Cash on hand	0030
Cash balances at central banks	0040
Other demand deposits	0050
Derivatives	0060
Equity instruments	0070
Debt securities	0080
Loans and advances	0090
Non-Financial assets	0100
Property, Plant and Equipment	0110
Investment property	0120
Goodwill	0130
Other intangible assets	0140
Current tax assets	0150
Deferred tax assets	0160
Other assets	0170
Total Liabilities	0180
Financial liabilities	0190
Short positions	0200
Deposits	0210
Derivatives	0220
Debt securities issued	0230
Other financial liabilities	0240
Non-financial liabilities	0250
Provisions	0260
Current tax liabilities	0270
Deferred tax liabilities	0280
Share capital repayable on demand	0290
Other liabilities	0300
Equity	0310

E 01.02 - Assets and liabilities booked and originated by the third country branch (Class 2)

			Amount booked by the TCB	Amount originated by the TCB
			of which: deposited assets covering for the OCER	Amount originated by the TCB
		0010	0020	0040
Total Assets	0010
Financial assets	0020
Cash on hand	0030
Cash balances at central banks	0040
Other demand deposits	0050
Derivatives	0060
Equity instruments	0070
Debt securities	0080
Loans and advances	0090
Non-Financial assets	0100
Total Liabilities	0180
Financial liabilities	0190
Short positions	0200
Deposits	0210
Derivatives	0220
Debt securities issued	0230
Other financial liabilities	0240
Non-financial liabilities	0250
Equity	0310

E 02.00 - Selected off-balance sheet items (Class 1 and Class 2)

		Nominal amount	Maximum amount that can be considered
		0010	0020
Selected off-balance sheet items given	0010
Loan commitments given	0020
Financial guarantees given	0030
Other Commitments given	0040
Selected off-balance sheet items received	0050
Loan commitments received	0060
Financial guarantees received	0070
Other Commitments received	0080

E 03.01 - Largest assets and significant exposure concentrations (Class 1)


Counterparty type:

		Counterparty					Amount
		Code / Group code	Type of code	Name of the counterparty	National code	Residence of the counterparty	Exposure concentrations	Selected assets				Selected off-balance sheet items given			Accumulated impairment
		Code / Group code	Type of code	Name of the counterparty	National code	Residence of the counterparty	Exposure concentrations	Debt instruments	Equity instruments	Derivatives	of which: defaulted	Loan commitments	Financial guarantees	Other commitments	Accumulated impairment
		0010	0020	0030	0040	0050	0060	0070	0080	0090	0100	0110	0120	0130	0140
1	0010
2	0020
3	0030
4	0040
5	0050
6	0060
7	0070
8	0080
9	0090
10	0100

E 03.02 - Largest assets and significant exposure concentrations (Class 2)


Counterparty type:

		Countrparty					Amount
		Code / Group code	Type of code	Name of the counterparty	National code	Residence of the counterparty	Exposure concentrations	Selected assets				Selected off-balance sheet items given			Accumulated impairment
		Code / Group code	Type of code	Name of the counterparty	National code	Residence of the counterparty	Exposure concentrations	Debt instruments	Equity instruments	Derivatives	of which: defaulted	Loan commitments	Financial guarantees	Other commitments	Accumulated impairment
		0010	0020	0030	0040	0050	0060	0070	0080	0090	0100	0110	0120	0130	0140
1	0010
2	0020
3	0030
4	0040
5	0050

E 04.01 - Largest liabilities and significant funding sources concentrations (Class 1)


Counterparty type:

		Counterparty					Amount
		Code / Group Code	Type of code	Name of the counterparty	National code	Residence of Counterparty	Funding souces concentrations	Selected liabilities
		Code / Group Code	Type of code	Name of the counterparty	National code	Residence of Counterparty	Funding souces concentrations	Deposits	Debt securities issued	Other financial liabilities
		0010	0020	0030	0040	0050	0060	0070	0080	0090
1	0010
2	0020
3	0030
4	0040
5	0050
6	0060
7	0070
8	0080
9	0090
10	0100

E 04.02 - Largest liabilities and significant funding sources concentrations (Class 2)


Counterparty type:

		Counterparty					Amount
		Code / Group Code	Type of code	Name of the counterparty	National code	Residence of Counterparty	Funding souces concentrations	Selected liabilities
		Code / Group Code	Type of code	Name of the counterparty	National code	Residence of Counterparty	Funding souces concentrations	Deposits	Debt securities issued	Other financial liabilities
		0010	0020	0030	0040	0050	0060	0070	0080	0090
1	0010
2	0020
3	0030
4	0040
5	0050

E 05.01 - Significant internal transactions with the head undertaking and with members of the head undertaking’s group (Class 1)


Transactions with:

		Outstanding balances for all transactions	Significant transactions
			Highest			2nd highest			3rd highest			4th highest			5th highest
			Outstanding balance	Name of the counterparty	Code	Outstanding balance	Name of the counterparty	Code	Outstanding balance	Name of the counterparty	Code	Outstanding balance	Name of the counterparty	Code	Outstanding balance	Name of the counterparty	Code
		0010	0020	0030	0040	0050	0060	0070	0080	0090	0100	0110	0120	0130	0140	0150	0160
Selected financial assets	0010
Equity instruments	0020
Debt securities	0030
Loans and advances	0040
Selected financial liabilities	0050
Deposits	0060
Debt securities issued	0070
Selected off-balance sheet items given	0080
Selected off-balance sheet items received	0090
Notional amount of derivatives	0100

E 05.02 - Significant internal transactions with the head undertaking and with members of the head undertaking’s group (Class 2)


Transactions with:

		Outstanding balances for all transactions	Significant transactions
			Highest			2nd highest			3rd highest
			Outstanding balance	Name of the counterparty	Code	Outstanding balance	Name of the counterparty	Code	Outstanding balance	Name of the counterparty	Code
		0010	0020	0030	0040	0050	0060	0070	0080	0090	0100
Selected financial assets	0010
Equity instruments	0020
Debt securities	0030
Loans and advances	0040
Selected financial liabilities	0050
Deposits	0060
Debt securities issued	0070
Selected off-balance sheet items given	0080
Selected off-balance sheet items received	0090
Notional amount of derivatives	0100

E 06.01 - Significant internal transactions with the head undertaking and with members of the head undertaking’s group (Class 1)


Transactions with:

		Amounts for all transactions	Significant transactions
			Highest			2nd highest			3rd highest			4th highest			5th highest
			Amount	Name of the counterparty	Code	Amount	Name of the counterparty	Code	Amount	Name of the counterparty	Code	Amount	Name of the counterparty	Code	Amount	Name of the counterparty	Code
		0010	0020	0030	0040	0050	0060	0070	0080	0090	0100	0110	0120	0130	0140	0150	0160
Interest income	0010
Interest expenses	0020
Fee and commission income	0030
Fee and commission expenses	0040
Administrative expenses	0050
Other income	0060
Other expenses	0070

E 06.02 - Significant internal transactions with the head undertaking and with members of the head undertaking’s group (Class 2)


Transactions with:

		Amounts for all transactions	Significant transactions
			Highest			2nd highest			3rd highest
			Amount	Name of the counterparty	Code	Amount	Name of the counterparty	Code	Amount	Name of the counterparty	Code
		0010	0020	0030	0040	0050	0060	0070	0080	0090	0100
Interest income	0010
Interest expenses	0020
Fee and commission income	0030
Fee and commission expenses	0040
Administrative expenses	0050
Other income	0060
Other expenses	0070

E 07.01 - Computation of the capital endowment requirements (Class 1)


Currency:

		Liabilities					MCER	ACER	OCER	Assets deposited in escrow in fulfilment with OCER
		T-1	T-2	T-3	Unweighted average	Weighted average	MCER	ACER	OCER	Assets deposited in escrow in fulfilment with OCER
		0010	0020	0030	0040	0050	0060	0070	0080	0090
Amount	0010

E 07.02 - Computation of the capital endowment requirements (Class 2)

		Liabilities					MCER	ACER	OCER	Assets deposited in escrow in fulfilment with OCER
		T-1	T-2	T-3	Unweighted average	Weighted average	MCER	ACER	OCER	Assets deposited in escrow in fulfilment with OCER
		0010	0020	0030	0040	0050	0060	0070	0080	0090
Amount	0010

E 08.01 - Deposited assets covering for the OCER and monitoring of the evolution of the escrow account (Class 1)


Currency:

		Opening balance	Closing balance	Counterparty name	Code	Type of code	National code	Residence of the counterparty
		0010	0020	0030	0040	0050	0060	0070
Assets deposited in escrow in fulfilment with OCER	0010
Cash or cash assimilated instruments	0020
Debt securities	0030
of which: 1st largest counterpaty	0040
of which: 2nd largest counterpaty	0050
of which: 3rd largest counterpaty	0060
Other eligible instruments	0070
of which: 1st largest counterpaty	0080
of which: 2nd largest counterpaty	0090
of which: 3rd largest counterpaty	0100

E 08.02 - Deposited assets covering for the OCER and monitoring of the evolution of the escrow account (Class 2)

		Opening balance	Closing balance
		0010	0020
Assets deposited in escrow in fulfilment with the OCER	0010
Cash or cash assimilated instruments	0020
Debt securities	0030
Other eligible instruments	0070

E 09.01 - Liquidity coverage - calculations (Class 1)


Currency:

		Amount	Value/Inflow/Outflow	Percentage
		0010	0020	0030
CALCULATIONS
Numerator, denominator, ratio
Liquidity buffer	0010
Net liquidity outflow	0020
Liquidity coverage ratio (%)	0030
Numerator calculations
Level 1 assets
L1 excl. EHQCB liquidity buffer (value in accordance with Article 9): unadjusted	0040
L1 excl. EHQCB collateral 30 day outflows	0050
L1 excl. EHQCB collateral 30 day inflows	0060
Secured cash 30 day outflows	0070
Secured cash 30 day inflows	0080
L1 excl. EHQCB "adjusted amount"	0091
L1 EHQCB value in accordance with Article 9: unadjusted	0100
L1 EHQCB collateral 30 day outflows	0110
L1 EHQCB collateral 30 day inflows	0120
L1 EHQCB "adjusted amount"	0131
Level 2A assets
L2A value in accordance with Article 9: unadjusted	0160
L2A collateral 30 day outflows	0170
L2A collateral 30 day inflows	0180
L2A "adjusted amount"	0191
Level 2B assets
L2B value in accordance with Article 9: unadjusted	0220
L2B collateral 30 day outflows	0230
L2B collateral 30 day inflows	0240
L2B "adjusted amount"	0251
Excess liquid asset amount	0280
Denominator calculations
Outflows
Total Outflows	0300
From retail deposits	0301
From other unsecured transactions	0302
From secured lending and capital-market-driven transactions	0303
From others	0304
Inflows
Fully Exempt Inflows	0310
Inflows Subject to 90 % Cap	0320
Inflows Subject to 75 % Cap	0330
Reduction for Fully Exempt Inflows	0340
Reduction for Inflows Subject to 90 % Cap	0350
Reduction for Inflows Subject to 75 % Cap	0360
Additional liquidity requirements
Additional liquidity requirements	0381

E 09.02 - Liquidity coverage - calculations (Class 2)

		Amount	Value/Inflow / Outflow
		0010	0020
Total Outflows	0300
From retail deposits	0301
From other unsecured transactions	0302
From secured lending and capital-market-driven transactions	0303
From others	0304
Total Inflows without Inflows Cap	0305
Net Liquidity Outflow without Inflows Cap	0306
Unencumbered and liquid assets	0390
Credit Institutions	0400
Central Banks	0410
Additional liquidity requirements
Additional liquidity requirements	0381

E 10.00 - Deposit protection arrangements available to depositors in the third-country branches

Type of information	Information item		Answer
Type of information	Information item		0010
1. Type of DGS	1.1. Is the membership of the DGS in your home country mandatory for credit institutions?	0010
	i. Name of the DGS to which your head undertaking is affiliated to in its home third country	0020
	ii. If applicable, specify the administration type of the DGS to which the head undertaking is affiliated	0030
	1.2. Is there any deposit-taking financial institution (other than credit institutions) to which the affiliation to that DGS is either mandatory or voluntary?	0040
	i. If applicable, specify the type of financial institutions and if the affiliation is mandatory or voluntary	0050
2. Coverage of the third country DGS	2.1. Coverage scope: list of exclusions	0060
	2.2.i. Coverage limit: maximum aggregated amount of eligible deposits covered per deposit holder - as expressed in the local currency of the third country.	0070
	2.2.ii. Denomination of local currency	0080
	2.3. How does the third country DGS treat joint accounts?	0090
	2.4. What are the main traits of your home DGS' reimbusement policy in the event of bank failure?	0100
	2.5. Creditor hierarchy of deposits: main aspects	0110
	2.6. Similarity of treatment: does the third country DGS fully guarantees similarity of treatment?	0120
3. Funding mechanisms and arrangements	3.1.Funding: on what recurrent basis is the DGS's fund built?	0130
	3.2. Does the DGS currently have a minimum target fund size?	0140
	i. If applicable, quantify it and explain if it is legally mandated or set by the DGS or another authority	0150
	3.3. Premiums: what type of premiums does your third country DGS impose on your head undertaking?	0160
	3.4. Emergency contributions and additional funding sources in times of stress	0170
	i. If applicable, explain what those alternative funding arrangements consist of	0180