1.Disclosure periods shall be defined as quarterly periods T, T-1, T-2, T-3 and T-4.
2.The rows or columns in the uniform disclosure formats referred to in the Annex Ind included in the IT solutions developed by the EBA shall be populated in accordance with the frequency of the disclosure laid down in Articles 433a, 433b and 433c of Regulation (EU) No 575/2013.
3.Institutions subject to the obligation to publish disclosures shall disclose information with the following frequency:
institutions disclosing the information contained in the Annex I on a quarterly basis shall provide data for periods T, T-1, T-2, T-3 and T-4;
institutions disclosing the information contained in the Annex I on a semi-annual basis shall provide data for periods T, T-2 and T-4;
institutions disclosing the information contained in the Annex I on an annual basis shall provide data for periods T and T-4.
4.Institutions shall disclose the dates corresponding to the disclosure periods.
5.The disclosure of data for previous periods shall not be required where data are disclosed for the first time.