Published on 18 November 2025
National extension of IRRBB to third country branches
CSSF
Starting from 31 decembre 2025, third-country branches operating in the EU must comply with the annual reporting requirement for Interest Rate Risk in the Banking Book - (IRRBB).
What is changing
As part of the extension of the EBA guidelines (Chapter 2, Part 1, Section 1, Paragraph 1.3), these branches are now required to submit the J 01.00 template, ensuring consistent oversight and enhanced transparency of financial risks within the European market.
Official documentation
https://www.cssf.lu/wp-content/uploads/Reporting_requirements_final.pdf
Automated transmission of eDesk reports
All eDesk reports can be submitted manually or automatically.
U IT has developed an automated transfer solution dedicated to eDesk called RSend. For more information, please consult the following page on our website: