Line4

UpcomingThird-country branchesLast checked 11 November 2026

Third-country branch core reporting (TCB_CORE)

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

Harmonised supervisory reporting by third-country branches under Article 48k(1) CRD, introduced by CRD VI. The module holds the Annex I templates on the branch itself, other than liquidity: assets and liabilities booked and originated by the branch (E 01), selected off-balance sheet items (E 02), largest assets and liabilities and concentrations (E 03, E 04), significant internal transactions with the head undertaking and its group (E 05, E 06), capital endowment requirement (E 07), deposited assets for the capital endowment and escrow account (E 08) and deposit protection arrangements (E 10). It gives supervisors comparable data on branches across the EU. Source

Official title: Third-country branches templates (TCB_CORE)

Check a TCB_CORE file, free

The facts

Who files
Third-country branches (branches in the EU of undertakings whose head undertaking is in a non-EU country) report to their competent authority (national supervisor). The reporting entity is always the supervised branch. Branches are 'Class 1' if they meet the criteria in Article 48a(1) CRD and 'Class 2' otherwise; Class 1 branches report more detail. Member States that apply full credit institution rules to these branches (Article 48a(4) CRD) are still expected to request the templates needed to fill information gaps. Source
How often
Article 3 of the draft ITS. Class 1: templates 1.1, 2, 7.1 and 8.1 quarterly; templates 3.1, 4.1, 5.1, 6.1 and 10 semi-annual. Class 2: templates 1.2, 2, 7.2 and 8.2 quarterly; templates 3.2, 4.2, 5.2, 6.2 and 10 annual. Template 10 is reported only if the national competent authority requires it. Source
Deadline
Article 2(1) of the draft ITS, by close of business: quarterly reports by 12 May, 11 August, 11 November and 11 February; semi-annual by 11 August and 11 February; annual by 11 February. If the day is a public holiday, Saturday or Sunday, the next working day (Article 2(3)). Reference dates are 31 March, 30 June, 30 September, 31 December (Article 1). Source
Format
xBRL-CSV. First reference dates fall after 31 March 2026, from when the EBA takes reports only in xBRL-CSV; the EBA's sample files for the release are xBRL-CSV packages. 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
UpcomingThe 4.3 page lists the ITS as 'Final draft RTS/ITS adopted by the EBA and submitted to the European Commission', expected first reference date 03/2027. The EBA product page shows the same headline status but lists the version as 'In force' with application date 28/03/2027 and links an Official Journal publication. The draft ITS says it applies from 28 March 2027 and branches comply from 31 March 2027. Source
Legal basis
Group
Third-country branches
Check a file before you file it

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

  • EBA release 4.3: all 833 of EBA's active checks.

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

Templates (16)

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

  • Assets and liabilities booked and originated by the third country branch (Class 1) (E 01.01)
  • Assets and liabilities booked and originated by the third country branch (Class 2) (E 01.02)
  • Selected off-balance sheet items (Class 1 and Class 2) (E 02.00)
  • Largest assets and significant exposure concentrations (Class 1) (E 03.01)
  • Largest assets and significant exposure concentrations (Class 2) (E 03.02)
  • Largest liabilities and significant funding sources concentrations (Class 1) (E 04.01)
  • Largest liabilities and significant funding sources concentrations (Class 2) (E 04.02)
  • Significant internal transactions with the head undertaking and with members of the head undertaking’s group - amounts payable to and amounts receivable from - (Class 1) (E 05.01)
  • Significant internal transactions with the head undertaking and with members of the head undertaking’s group - amounts payable to and amounts receivable from - (Class 2) (E 05.02)
  • Significant internal transactions with the head undertaking and with members of the head undertaking’s group - expenses and income generated - (Class 1) (E 06.01)
  • E 06.02 - Significant internal transactions with the head undertaking and with members of the head undertaking’s group - expenses and income generated - (Class 2) (E 06.02)
  • Computation of the capital endowment requirements (Class 1) (E 07.01)
  • Computation of the capital endowment requirements (Class 2) (E 07.02)
  • Deposited assets covering for the OCER and monitoring of the evolution of the escrow account (Class 1) (E 08.01)
  • Deposited assets covering for the OCER and monitoring of the evolution of the escrow account (Class 2) (E 08.02)
  • Deposit protection arrangements available to depositors in the third-country branches (E 10.00)

Templates of module TCB_CORE in EBA release 4.3, 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

74 rules, 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 TCB_CORE_4.3 rules to reference dates from 2027-03-31 with no end date set.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module TCB_CORE_4.3 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: 74 of 74 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 (13)

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.