1. EBA shall develop draft implementing technical standards to specify uniform formats and definitions for, and the frequency of, reporting, and shall develop the IT solutions to be applied for the purposes of Article 48k.
The reporting requirements referred to in Article 48k shall be proportionate to the classification of third-country branches as either class 1 or class 2.
EBA shall submit those draft implementing technical standards to the Commission by 10 January 2026.
Power is conferred on the Commission to adopt the implementing technical standards referred to in the first subparagraph of this paragraph in accordance with Article 15 of Regulation (EU) No 1093/2010.
2. The regulatory and financial information referred to in Article 48k shall be reported at least twice a year by class 1 third-country branches and at least annually by class 2 third-country branches.
3. A competent authority may waive all or part of the requirements to report information on the head undertaking laid
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