Consequences for EEA branches
From 1 October 2015, branches in the Netherlands of banks that are established in the EU/EEA (EEA branches)  are to be included in the LCR reporting by the EU/EEA bank to which the Dutch branch belongs. Supervision of this LCR requirement is performed by the home supervisor. Therefore, DNB has decided that these EEA branches are no longer required to report the national reporting templates of 8028 and 8029 as from 1 October 2015. Nonetheless DNB may require that branches of credit institutions from other Member States provide the same information with regards to liquidity supervision as required by the Competent Authority of that Member state from the national credit institution for that purpose. EEA branches are no longer obliged to hold a liquidity buffer at DNB for the purpose of prudential liquidity supervision.
Important to note is that the termination of prudential liquidity requirements for EEA branches does not relieve them from any other requirements, such as currently imposed reserve requirements (“kasgeldreserve-verplichtingen”). 
Consequences for Non-EEA branches
From 1 October 2015, the situation for branches in the Netherlands of banks that are established outside the EU/ EEA (non EEA branches)  will change in a different way. For these branches the report and fulfilment of the 8028 and 8029 will also expire, but will be replaced by the requirements following from the Delegated Act on the Liquidity Coverage Requirement. This means that non EEA branches are subject to the same LCR requirements that apply to credit institutions established in the Netherlands, but face more limited reporting requirements. Non EEA branches are required to submit the LCR reports as specified in the draft amending ITS on LCR reporting (see ITS) to DNB on a quarterly basis through an e-line application, starting with the first reference date of 31 December 2015 until the amending ITS comes into force. Once the amending ITS comes into force, its provisions will apply to non EEA branches.
Legal set up
All the above-mentioned decisions, together with the earlier communicated decision on the phase-in of the LCR and the discontinuation of the 8028 liquidity requirement are implemented by DNB in early October via an update to the Regeling Specifieke bepalingen CRD & CRR and the Regeling staten financiële ondernemingen Wft 2011.  For more details, please consult the DNB decisions on liquidity requirements and reporting (see Decisions)
As from 1 October 2015 the following liquidity reporting requirements apply to branches.
Reference to ITS (Annex) on
LCR reporting referred to in art. 415 CRR, as meant in art. 15 Delegated Regulation (EU) 680/2014
DNB may require that branches of credit institutions from other Member States provide the same information with regards to liquidity supervision as required by the home supervisor to that credit institution for that purpose.
New LCR reporting, referred to in EBA Final Draft Amending ITS on LCR Reporting 
Quarterly until the EBA Final Draft Amending ITS on LCR Reporting enters into force, monthly afterwards (i.e. following the frequency required by the ITS)
DNB may require that branches of credit institutions from other Member States provide the same information with regards to liquidity supervision as required by the home supervisor to that credit institution for that purpose 
 Commission Delegated Regulation (EU) 2015/61 of 10 October 2014 to supplement Regulation (EU) No 575/2013 of the European Parliament and the Council with regard to liquidity coverage requirement for Credit Institutions
 EEA branches referred to in article 3:77 Wft.
 Based on article 153 to 159 CRD IV.
 Regulation (EC) No. 2818/98 of the European Central Bank of 1 December 1998 on the application of minimum reserves (ECB/1998/15)
 Non EEA branches referred to in article 3:82 first paragraph Wft
 Regeling specifieke bepalingen CRD IV en CRR and Regeling staten financiële ondernemingen Wft 2011
 Based on article 153 to 157 CRD IV.
 EBA Final Draft Implementing Technical Standards Amending Commission Implementing Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) with regard to the Liquidity Coverage Ratio (LCR) following the EC’s Delegated Act on the LCR (EBA/ITS/2015/04)
 Based on article 153 to 157 CRD IV.