(3)To ensure a common set of supervisory practices with regard to third-country branches, it is necessary to also specify the reporting reference dates and the reporting remittance dates, as well as the accounting standards applicable to the reporting submissions by third-country branches. Article 48l(1) of Directive 2013/36/EU introduced a requirement for the EBA to develop IT solutions, including reporting templates and instructions, to be used by third-country branches for complying with the reporting obligations laid down in Article 48k of that Directive. Accordingly, the data points and the information that third-country branches have to report and that the EBA should include in the IT solutions concerned should be specified with sufficient clarity. In order to allow EBA to develop appropriate IT solutions, those uniform reporting formats should not be binding as concerns their structure and their representation, as EBA should not be bound to replicate the graphical representation and tabular structure laid down in the annex. In particular, EBA should be able to depart from the graphical representation and tabular structure of the reporting templates as long as all the data points and information required are included in the IT solutions.