Artikel 8 Meldestichtage und Einreichungstermine für bedeutende Kreditinstitute und bedeutende Zweigstellen

The information concerning significant credit institutions and significant branches specified in Articles 6 and 7 shall have the following reporting reference dates:

Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reporting reference date.

As an exception to paragraphs 1 and 2, where significant credit institutions are permitted to elaborate their annual accounts based on an accounting year that deviates from the calendar year, NCAs may adjust the reporting reference dates to the accounting year-end. The adjusted reporting 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 reporting reference date.

NCAs shall, upon receiving from significant credit institutions and significant branches the information specified in Articles 6 and 7 and after ensuring that the information is in the correct file format in accordance with Article 17, submit that information to the ECB without undue delay.

Significant credit institutions and significant branches shall report supervisory financial information to NCAs by the remittance dates referred to in Article 3 of Implementing Regulation (EU) 2021/451 or by an earlier deadline decided by the NCA.