Artikel 12 Meldestichtage und Einreichungstermine für weniger bedeutende Kreditinstitute

The information reported by less significant credit institutions on a consolidated basis specified in Article 11 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 less significant credit institutions are permitted by NCAs to report supervisory financial information on a consolidated basis 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 covering the period from the first day of the accounting year to the reporting reference date.

NCAs shall submit to the ECB the information specified in Article 11 by close of business on the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) 2021/451 for the following institutions:

NCAs shall decide when credit institutions have to report supervisory financial information in order for them to meet these deadlines.