Reference dates and remittance dates for significant supervised entities
Article 8
1. The information concerning significant supervised entities specified in Articles 6 and 7 shall have the following reference dates: (a) for quarterly reporting, 31 March, 30 June, 30 September and 31 December; (b) for semi-annual reporting, 30 June and 31 December; (c) for annual reporting, 31 December. 2. Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reference date. 3. As an exception to paragraphs 1 and 2, where significant supervised entities are permitted to elaborate their annual accounts based on an accounting year that deviates from the calendar year, NCAs may adjust the reference dates to the accounting year-end. The adjusted reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Information referring to a period shall be reported cumulatively from the first day of the accounting year to the reference date. 4. NCAs shall submit to the ECB the information concerning significant supervised entities specified in Articles 6 and 7 by close of business on the following remittance dates: (a) for significant supervised entities which are not part of a significant supervised group, the 40th working day following the reference date to which it relates; (b) for significant supervised entities which are part of a significant supervised group, the 55th working day following the reference date to which it relates. 5. NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet these deadlines.