1. 1. The information concerning less significant supervisedcredit entitiesinstitutions and less significant branches specified in Articles 13 and 14 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 entitiesinstitutions are permitted by NCAs to report their supervisory financial information 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. Data referring to a period shall be reported cumulatively from the first day of the accounting year to the reporting reference date.
4. 4. NCAs shall submit to the ECB the supervisory financial information concerning less significant supervisedcredit entitiesinstitutions and less significant branches specified in Articles 13 and 14 by close of business on the following remittance dates:
(a)((a)) for less significant supervisedcredit entitiesinstitutions which are not part of a supervised group,group and for less significant branches, the 55th25th working day following the referenceremittance datedates referred to whichin itImplementing relates;Regulation (EU) No 680/2014;
(b)((b)) for less significant supervisedcredit entitiesinstitutions which are part of a less significant supervised group, the 65th35th working day following the referenceremittance datedates referred to whichin itImplementing relates.Regulation (EU) No 680/2014.
5. 5. NCAs shall decide when supervisedless entitiessignificant credit institutions and less significant branches have to report supervisory financial information in order for them to meet these deadlines.