Recital 6

(6)This Regulation should enter into force on the twentieth day following the date of its publication in the Official Journal of the European Union . Nevertheless, the reporting requirements under Article 48k(1) of Directive 2013/36/EU are dependent on underlying substantial provisions laid down in Articles 48h, 48e and 48f of that Directive, that should only apply from 11 January 2027. Moreover, it is necessary to provide third-country branches with sufficient time to prepare for reporting. Therefore, the application of this Regulation should be deferred.