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UpcomingThird-country branchesLast checked 11 November 2026

Third-country branch head undertaking reporting (TCB_HU)

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

Information on the branch's head undertaking (the non-EU undertaking the branch belongs to) under Article 48k(2) CRD. The module holds Annex II templates H 01.00 to H 07.00: the head undertaking's group, subsidiaries and other third-country branches in the Union, compliance with prudential requirements in the third country (Basel III or other), services provided to EU clients on reverse solicitation, significant supervisory reviews, recovery plans and business strategy for the branches. Source

Official title: Head Undertaking templates (TCB_HU)

Check a TCB_HU 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. For the head undertaking templates, the data points are the same for both classes; only the frequency differs. Source
How often
Article 4 of the draft ITS. Class 1: templates 1 and 2 quarterly; templates 3 to 7 semi-annual. Class 2: templates 1 and 2 quarterly; templates 3 to 7 annual. Source
Deadline
Article 2(2) of the draft ITS, by close of business: quarterly reports by 11 June, 11 September, 11 December and 11 March; semi-annual by 11 September and 11 March; annual by 11 March. Holidays and weekends move to the next working day (Article 2(3)). 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_HU file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.3: 71 of EBA's 77 active checks (92%).

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

Templates (8)

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

  • Information on the head undertaking's group (H 01.00)
  • Information on selected subsidiaries and on other third-country branches of the TCG in the Union (H 02.00)
  • Head undertaking’s compliance with the applicable prudential requirements in the third country (Basel III) (H 03.01)
  • Head undertaking’s compliance with the applicable prudential requirements in the third country (other than Basel III) (H 03.02)
  • Services provided by the head undertaking to clients established or situated in the Union on the basis of reverse solicitation of services (H 04.00)
  • Significant supervisory reviews and assessments and the consequent supervisory decisions (H 05.00)
  • Recovery plans and the specific measures that could be taken on the TCBs in accordance with those plans (H 06.00)
  • Business strategy in relation to the TCBs (H 07.00)

Templates of module TCB_HU 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

17 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_HU_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_HU_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: 17 of 17 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.