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In forceFunding, interest rate risk and other bank returnsLast checked 11 November 2026

Intermediate EU parent undertaking (IPU) threshold monitoring

A regulatory return listed by the European Banking Authority (EBA), European Union.

Banking groups headquartered outside the EU must set up an intermediate EU parent undertaking when their EU assets reach EUR 40 billion. Supervisors report to the EBA the names and total assets of each third-country group's EU institutions and branches, so the EBA can monitor that threshold, send feedback to help authorities cooperate, and publish the list of third-country groups (Decision recitals 2 to 4; Annex I). Source

Official title: EBA Decision concerning supervisory reporting for IPU threshold monitoring (EBA/DC/441)

Check a IPU file, freeEvery EBA rule for IPU, in plain words

The facts

Who files
Competent authorities of EU parent institutions, standalone institutions and branches of third-country groups report to the EBA (Articles 2 and 3(1)). Each authority sends one file covering all third-country groups with entities in its jurisdiction (Article 3(2)); if the ECB has already sent the data, authorities do not resend it (Article 3(3)). Banks do not file this module: under the IPU Guidelines they send quarterly assessments to their authorities (Annex I, citing EBA/GL/2021/08 paragraphs 15 and 19). Source
How often
Annual. Point 23 of the IPU Guidelines sets an annual frequency (recital 5). The data are the average of total assets over the four quarters of the previous calendar year; the reference date is the last of those four quarters (footnote 1). Source
Deadline
'Competent authorities shall submit to the EBA the data referred to in Article 3 by 30 June of every year' (Article 4(1)). The EBA sends feedback on third-country groups' total assets to authorities by 31 July of every year (Article 4(2)). Source
Format
xBRL-CSV, XBRL-XML. Firms file in the data exchange format their national authority sets, following the EBA data point model and its validation rules. Authorities send the data to the EBA in xBRL-CSV only for reference dates from 31 March 2026; for earlier reference dates the EBA accepted xBRL-XML or xBRL-CSV. Source
How it is filed
Filing routes recorded for the EBA: EUCLID (European Centralised Infrastructure of Data); Pillar 3 data hub (P3DH) submissions. See how firms file with the EBA.
Status
In forceListed 'Status: In force' on the 4.2 page ('Last update 18 May 2022'), with the footnote 'Reporting from NCAs/NRAs to the EBA only'. Recital 7 of the Decision says submission through EUCLID should start in 2024 with reference date 31 December 2023 once the Data Point Model allows it, and that the Decision would then be repealed; the 4.2 DPM includes an IPU module (U 01.00). Source
Legal basis
Group
Funding, interest rate risk and other bank returns
Check a file before you file it

Line4 Check for EBA reporting runs EBA's own validation rules on a IPU file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.2: all 2 of EBA's active checks.

Every EBA rule for IPU, in plain words

It is not a substitute for the validation the supervisor runs when you submit.

Templates (1)

The tables and forms inside the return. Plain name first, the EBA's code in brackets.

  • Intermediate Parent Undertaking (Annex II) (U 01.00)

Templates of module IPU in EBA release 4.2, read from the module's entry point in the taxonomy package; parts of a template split into sub-tables (a, b, c) are listed once. Source

Validation rules

1 rule, as counted from the EBA's published material. Software can run them exactly as published. Source

How they are written: Excel list with one row per rule and module version: an expression column in the EBA's DPM-XL syntax, severity (error or warning), active status and reference-date range. The same rules ship as XBRL Formula assertions in the taxonomy package..

EBA's list applies the active IPU_4.2 rules to reference dates from 2026-03-31 to 2027-12-30.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module IPU_4.2 in EBA's validation rules list VR_4.4.phase1_.xlsx ((from 4.0) EBA_Validation rules, latest update 12/10/2026) with IsActive = Active: 1 of 1 listed. 0 of the active rules have severity error; the rest are warnings.

Counts are in the EBA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No publication of this return's data found on the EBA's risk analysis and data pages (checked 2026-11-11). Source

Official documents (15)

The EBA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see EBA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Contains material from the European Banking Authority (EBA), https://www.eba.europa.eu, reproduced with the source acknowledged as the EBA's legal notice requires. Source: European Banking Authority.

Last checked 11 November 2026.