(5)Institutions applying an accounting year that is different from the calendar year should be allowed to adjust reporting reference dates and remittance dates for reporting financial information, in order to alleviate, for such institutions, the burden of preparing the accounts for two different periods.
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New version applies from 21/02/2015 — introduced by Commission Implementing Regulation (EU) 2015/79, Commission Implementing Regulation (EU) 2015/227.
49 provisions change.
Later versions: 01/06/2015, 25/03/2016, 20/04/2016, 10/09/2016, 01/12/2016, 01/01/2018, 01/03/2018, 01/12/2018, 01/06/2020, 28/06/2021.
Recital 5 changes in this version: compare with the current text.