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HM Treasury consults UK reporting requirements under CRD IV

12 December 2013  |  1730 views  |  0

Following consultation on country-by-country reporting under the fourth Capital
Requirements Directive (CRD IV) HM Treasury is seeking final views on the
country-by-country reporting draft legislation and draft guidance.

The regulations require each institution to publicly disclose annually on a
consolidated basis, by country of establishment:

  1. their name, nature of activities and geographic location;
  2. number of employees;
  3. their turnover;
  4. pre-tax profit or loss;
  5. corporation tax paid; and
  6. any public subsidies received.


From 1 July 2014 items a. to c. must be published with certain firms having to provide the other information on a confidential basis to the European Commission and HM Revenue and Customs. 

The deadline for comments is 26 November 2013.

Related Link:

https://www.gov.uk/government/consultations/capital-requirements-directive-4-country-by-country-reporting-draft-legislation-and-draft-guidance

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