(2)In accordance with Article 48l(1), second subparagraph, of Directive 2013/36/EU, the reporting requirements are to be proportionate to the classification of third-country branches as either class 1 or class 2. It is therefore necessary to develop two sets of templates, one set for each class, in accordance with an approach whereby class 1 third-country branches, that are deemed riskier, are expected to report more detailed information than class 2.