# Article 16 — Recording of transactions undertaken by branches **Commission Delegated Regulation (EU) 2025/1140 · binding · OJ L, 2025/1140, 10.6.2025 · dated 27 Feb 2025 [in force]** *In force · Commission Delegated Regulation (EU) 2025/1140, OJ L, 2025/1140, 10.6.2025 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/eli/reg_del/2025/1140/oj/eng)* 1. Where a crypto-asset service provider undertakes a transaction wholly or partly through its branch, it shall include in its transaction records, the ISO 3166 country code of such branch, in accordance with Fields 7, 16, 34, 42 or 44 of Table 3 in Section 3 of the Annex. 2. The crypto-asset service provider shall include in the transaction records the following information:\ a) whether the branch received the order from a client or whether the branch made an investment decision for a client in accordance with a discretionary mandate given to it by the client;\ b) whether the branch has supervisory responsibility for the person taking the investment decision concerned;\ c) whether the branch has supervisory responsibility for the person determining the conditions for execution of the transaction;\ d) whether the transaction was fully or partially undertaken on a trading platform for crypto-assets located outside the Union using the branch’s membership of that trading platform for crypto-assets.\\