Guidance

Capital Requirements (country-by-country reporting) Regulations 2013: guidance

This document provides guidance to interpreting and applying the Capital Requirements (country-by-country reporting) Regulations 2013.

Documents

Details

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.

Published 10 December 2013