1. The information concerning less significant supervised entities specified in Articles 13 and 14 shall have the following reference dates:
for quarterly reporting, 31 March, 30 June, 30 September and 31 December;
for semi-annual reporting, 30 June and 31 December;
for annual reporting, 31 December.
2. Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reference date.
3. As an exception to paragraphs 1 and 2, where less significant supervised entities 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 reference dates to the accounting year-end. The adjusted 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 reference date.
4. NCAs shall submit to the ECB the supervisory financial information concerning less significant supervised entities specified in Articles 13 and 14 by close of business on the following remittance dates:
for less significant supervised entities which are not part of a supervised group, the 55th working day following the reference date to which it relates;
for less significant supervised entities which are part of a less significant supervised group, the 65th working day following the reference date to which it relates.
5. NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet these deadlines.