1. PSPs shall report on the level of charges for credit transfers, instant credit transfers and payment accounts by submitting the information specified in templates 1.1, 1.2, 2.1, 2.2 and 3 set out in Annex I and in accordance with the instructions set out in Annex II.
2. PSPs shall report the annual aggregate figures up until 31 of December of the calendar year preceding the year in which the report is submitted.
3. By way of derogation from paragraph 2, the first harmonised report shall contain aggregate figures for each year preceding the year in which the report is submitted, starting with the period of 26 October 2022 – 31 December 2022, for 2022.