Reporting remittance dates
Article 2
1. Third-country branches shall submit information referred to in Annex I to competent authorities by close of business on the following remittance dates: (a) monthly reporting: 15th calendar day after the reporting reference date; (b) quarterly reporting: 12 May, 11 August, 11 November and 11 February; (c) semi-annual reporting: 11 August and 11 February; (d) annual reporting: 11 February. 2. Third-country branches shall submit information referred to in Annex II to competent authorities by close of business on the following remittance dates: (a) quarterly reporting: 11 June, 11 September, 11 December and 11 March; (b) semi-annual reporting: 11 September and 11 March; (c) annual reporting: 11 March. 3. Where the remittance day is a public holiday in the Member State of the competent authority to which the report is to be provided, or a Saturday or a Sunday, data shall be submitted on the following working day. 4. Where third-country branches report their financial information or information on the head undertaking using adjusted reporting reference dates based on their accounting year-end as set out in Article 1(3), the remittance dates may also be adjusted accordingly so that the same remittance period from the adjusted reporting reference date is maintained. 5. Third-country branches may submit unaudited figures (i.e. figures that have not received an external auditor’s opinion). Where audited figures (i.e figures audited by an external auditor expressing an audit opinion) deviate from submitted unaudited figures, the revised, audited figures shall be submitted without undue delay. 6. Other corrections to the submitted reports shall also be submitted to the competent authorities without undue delay.