First reporting reference dates
Article 18
1. 31 December 2015 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning: (a) significant supervised groups; (b) significant supervised entities which are not part of a supervised group. 2. 30 June 2016 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning: (a) significant supervised entities which are part of a supervised group; (b) subsidiaries of significant supervised groups established in a non-participating Member State or a third country. 3. 30 June 2017 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning: (a) less significant supervised groups; (b) less significant supervised entities.