Remittance dates
Article 2
1. Reporting entities shall submit information to competent authorities and to resolution authorities by close of business of the following remittance dates: (a) for quarterly reporting: 19 May, 18 August, 18 November and 18 February, with the exception of data relating to the reference date 30 June 2021, for which the remittance date shall be 30 September 2021 at the latest; (b) for semi-annual reporting: 18 August and 18 February; (c) for annual reporting: 18 February. 2. Where the remittance day is a public holiday in the Member State of the competent authority or of the resolution authority to which the information referred to in paragraph 1 is to be submitted, or a Saturday or a Sunday, that information shall be submitted by close of business of the following working day. 3. Reporting entities may submit figures that have not received an external auditor’s opinion (unaudited figures). Where figures audited by an external auditor expressing an audit opinion (audited figures) deviate from submitted unaudited figures, reporting entities shall submit the revised, audited figures without undue delay. 4. Reporting entities shall submit any other corrections to competent authorities and to resolution authorities without undue delay.