Thursday, 12 December 2013
UK: The Capital Requirements (Country-by-Country Reporting) Regulations 2013
The Capital Requirements (Country-by-Country Reporting) Regulations 2013 were laid before Parliament on 10 December and come into force on 1 January 2014. The Regulations transpose Article 89 (country-by-country reporting) of the Capital Requirements Directive (2013/36/EU). An explanatory memorandum is available here (pdf) and further guidance is available here.
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