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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Directive (CRD IV) HM Treasury is seeking final views on the country-by-country reporting draft legislation and draft guidance.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:
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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