1. Third-country branches shall submit the information referred to in this Regulation to competent authorities as that information stands on the following reporting reference dates:
monthly reporting: on the last day of each month;
quarterly reporting: 31 March, 30 June, 30 September and 31 December;
semi-annual reporting: 30 June and 31 December;
annual reporting: 31 December.
2. Third-country branches shall report the financial information on the third-country branch itself referred to in Annex I to this Regulation in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council 4 or the applicable generally accepted accounting principles of the Member State and referring to a certain period cumulatively from the first day of the accounting year to the reference date.
3. Where third-country branches are permitted by national laws to report their financial and regulatory information based on their accounting year-end, which deviates from the calendar year-end, reporting reference dates may be adjusted accordingly so that the reporting is also done every one, three, six or twelve months from their accounting year-end. The first subparagraph shall apply also to information on the head undertaking, provided that the relevant third-country jurisdiction permits the reporting of regulatory information using the fiscal year end as the reference date.