+Artikel 2 Meldestichtage
---+Article 2 1.
---+Article 2 2.
---+Article 2 3.

Artikel 2 Meldestichtage

1. Übersicht

Bezeichnung	Regulierung
Article 2 1.	Institutions shall submit information to competent authorities as this information stands on the following reporting reference dates: (a) monthly reporting: on the last day of each month; (b) quarterly reporting: 31 March, 30 June, 30 September and 31 December; (c) semi-annual reporting: 30 June and 31 December; (d) annual reporting: 31 December.
Article 2 2.	Information submitted pursuant to the templates set out in Annexes III and IV, in accordance with the instructions in Annex V and referring to a certain period, shall be reported cumulatively from the first day of the accounting year to the reference date.
Article 2 3.	Where institutions are permitted by national laws to report their financial information based on their accounting year-end, which deviates from the calendar year, reporting reference dates may be adjusted accordingly, so that reporting of financial information and of information for the purposes of identifying global systemically important institutions (G-SIIs) and assigning G-SII buffer rates is done every three, six or 12 months from their accounting year-end, respectively.

Anforderungen
Quelle	Anforderung

Standards
Quelle	Anforderung

Builddate: 01.09.2024 00:00:00 -Doknr: CELEX:32021R0451
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