Artikel 15 Meldestichtage und Einreichungstermine für weniger bedeutende Kreditinstitute und weniger bedeutende Zweigstellen

The information concerning less significant credit institutions and less significant branches specified in Articles 13 and 14 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 their supervisory financial information 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. Data referring to a period shall be reported cumulatively from the first day of the accounting year to the reporting reference date.

NCAs shall submit to the ECB the supervisory financial information specified in Articles 13 and 14 concerning less significant credit institutions and less significant branches by close of business on the 25th working day following the relevant remittance dates specified in Article 3 of Implementing Regulation (EU) 2021/451:

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