1. 1. The information concerningreported by less significant supervisedcredit groupsinstitutions on a consolidated basis specified in Article 11 shall have the following reporting reference dates:
(a)((a)) for quarterly reporting, 31 March, 30 June, 30 September and 31 December;
(b)((b)) for semi-annual reporting, 30 June and 31 December;
(c)((c)) for annual reporting, 31 December.
2. 2. Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reporting reference date.
3. 3. As an exception to paragraphs 1 and 2, where less significant supervisedcredit groupsinstitutions are permitted by NCAs to report their supervisory financial information on a consolidated basis based on an accounting year that deviates from the calendar year, NCAs may adjust the reporting reference dates to the accounting year-end. The adjusted reporting reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Information referring to a period shall be reported cumulatively covering the period from the first day of the accounting year to the reporting reference date.
4. 4. NCAs shall submit to the ECB the information specified in Article 11 by close of business on the following remittance dates:
(a)((a)) for less significant supervisedcredit groups,institutions includingestablished sub-groups,in a participating Member State and reporting on a consolidated basis,at the 55thhighest level of consolidation, the 25th working day following the referenceremittance datedates referred to whichin itArticle relates;3 of Implementing Regulation (EU) No 680/2014;
(b)((b)) for less significant supervisedcredit groupsinstitutions reporting on a sub-consolidatedconsolidated basisbasis, pursuantother than those referred to Articlein 1(3),point (a), the 65th35^{th} working day following the referenceremittance datedates referred to whichin itArticle relates.3 of Implementing Regulation (EU) No 680/2014.
5. 5. NCAs shall decide when supervisedcredit entitiesinstitutions have to report supervisory financial information in order for them to meet these deadlines.