← The ARM Radar Capital Structuring Briefing

26 August 2026

Published 06:30 Brussels

Briefing · 26 August 2026

EBA charts a reclassification path for large investment firms; UK reviews pub and hotel rates valuations

European Union
25 Aug 2026 European Union T4–T5 BankingFunds & PE

EBA sets threshold methodology for bank-style reclassification of investment firms

The European Banking Authority opened a three-month consultation on 25 August on three draft technical standards implementing CRD Article 8a, which requires investment firms whose consolidated assets cross €30 billion to seek authorisation as a credit institution. The standards specify how that threshold is calculated, the quarterly asset reporting firms above €5 billion must supply to supervisors, and the factors competent authorities weigh before granting a waiver from reclassification.

Implications for capital — Large investment firms approaching the €30 billion threshold, and the groups that control them, face a defined path toward full banking-style capital and supervisory requirements, with the waiver criteria determining which structures can remain under the lighter investment-firm regime.

Source: European Banking Authority (EBA)

United Kingdom
24 Aug 2026 United Kingdom T2–T4 Real EstateTax & Holding Structures

UK Treasury opens review of pub and hotel business-rates valuations

HM Treasury launched an independent review on 24 August into how business rates are valued for pubs and hotels, led by ratings specialist Jerry Schurder, alongside a call for evidence from landlords, brewers and hoteliers. The review follows a 2026 revaluation that raised rateable values sharply across the sector as pandemic-era adjustments lapsed, and is due to report by the end of March 2027, ahead of the next revaluation cycle.

Implications for capital — Owners of UK pub and hotel real estate face a pending change to the valuation methodology that sets their business-rates liabilities, with the review's recommendations shaping holding costs for these portfolios from the next revaluation.

Source: HM Treasury