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ARTICLE · 10 JUNE 2014

Are You Caught By CRD IV?

Smith & Williamson
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Certain types of investment firms are required to provide country-by-country reporting under the Capital Requirements Directive IV.

United KingdomFinance and Banking
Guy Swarbreck
Guy Swarbreck

Certain types of investment firms are required to provide country-by-country reporting under the Capital Requirements Directive IV (CRD IV).

Following the introduction of CRD IV across the European Economic Area (EEA) on 1 January 2014, certain types of investment firms in the UK are now subject to its requirements. For firms affected, the first disclosures will be required by 1 July 2014.

The directive requires credit institutions and IFPRU firms to disclose annually, specifying by member state and by third country in which they have an establishment, the following information on a consolidated basis for the financial year.

  1. Name of company, subsidiaries or branches, nature of activities and location

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