1.The information concerning significant credit institutions and significant branches specified in Articles 6 and 7 shall have the following reporting 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 reporting reference date.
3.As an exception to paragraphs 1 and 2, where significant credit institutions are permitted to elaborate their annual accounts 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 from the first day of the accounting year to the reporting reference date.
4.NCAs shall submit to the ECB the information concerning significant credit institutions and significant branches specified in Articles 6 and 7 by close of business on the following remittance dates:
for significant credit institutions which are not part of a significant supervised group and significant branches, the 10th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) 2021/451;
for significant credit institutions which are part of a significant supervised group, the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) 2021/451.
5.NCAs shall decide when significant credit institutions and significant branches have to report supervisory financial information in order for them to meet these deadlines.