The Capital Requirements (country-by-country) Reporting Regulations 2013 (“the regulations”) implement Article 89 of the Capital Requirements Directive 4 (CRD4). Broadly speaking, they impose reporting obligations on institutions in the United Kingdom within scope of CRD4.
The purpose of this guidance is to provide a broad summary of the regulations and be an aid to the interpretation and application of the regulations. The guidance is not a legally binding document, however, a court may, but is not required to, take it into account.
The guidance will be kept under review by HM Treasury and will be updated when necessary.