2

Accounting Records in the UK

2.1

A third country branch undertaking must maintain at a place of business in the UK all records relating to:

  1. (1) the activities carried on from its third country branch; and
  2. (2) if it is a UK-deposit insurer, the activities carried out from all the third country undertaking EEA branches.

[Note: Art. 162 (2) of the Solvency II Directive]