(5)Supervised entities and supervised groups that are not subject to mandatory reporting for prudential purposes or supervised groups which exclude assets and/or the risk exposure amount of subsidiaries established in non-participating Member States and third countries should continue reporting the fee factors separately for the purpose of calculating the supervisory fees. Article 10(3)(bd) of Regulation (EU) No 1163/2014 (ECB/2014/41) provides that those fee factors shall be submitted to the NCA concerned, with the relevant reference date, in accordance with an ECB decision.