+Article 48k 1.

Article 48k 1.

Member States shall require third-country branches to periodically report to their competent authorities information on:

(a) 

the assets and liabilities held on their books in accordance with Article 48h and the assets and liabilities originated by the third-country branches, with a breakdown that singles out:

(i) 

the largest recorded assets and liabilities classified by sector and counterparty type, including, in particular, financial sector exposures;

(ii) 

significant exposure and funding source concentrations to specified types of counterparties;

(iii) 

significant internal transactions with the head undertaking and with members of the head undertaking’s group;

(b) 

the third-country branches’ compliance with the requirements that apply to them under this Directive;

(c) 

on an ad hoc basis, the deposit protection arrangements available to depositors in the third-country branches in accordance with Article 15(2) and (3) of Directive 2014/49/EU of the European Parliament and of the Council ( 15 );

(d) 

additional regulatory requirements imposed on the third-country branches by Member States under national law.

For the purposes of reporting the information on the assets and liabilities held on their books in accordance with the first subparagraph, point (a), third-country branches shall apply the international accounting standards as applied in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council ( 16 ) or the applicable generally accepted accounting principles in the Member State.

1. Übersicht

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1.1 Referenzen

1.2 Identifizierte Anforderungen

1.3 Zugehörige Standards

2. Identifizierte Anforderungen

Anforderungen

3. Zugehörige Standards

Standards