1. 31 December 2015 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning:
significant supervised groups;
significant supervised entities which are not part of a supervised group.
2. 30 June 2016 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning:
significant supervised entities which are part of a supervised group;
subsidiaries of significant supervised groups established in a non-participating Member State or a third country.
3. 30 June 2017 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning:
less significant supervised groups;
less significant supervised entities.