On 12 December 2023, there was published in the Official Journal of the EU (OJ) Commission Delegated Regulation (EU) 2023/2779 of 6 September 2023 supplementing the Capital Requirements Regulation (CRR) with regard to regulatory technical standards specifying the criteria for the identification of shadow banking entities referred to in Article 394(2) of the CRR. The provisions of the Delegated Regulation specify: (i) the criteria for identifying both shadow banking and non-shadow banking entities; (ii) the definition of banking activities and services; and (iii) the criteria for excluding entities established in third countries from being deemed as shadow banking entities. The Delegated Regulation enters into force on the twentieth day following that of its publication in the OJ.