+Article 10 Reporting reference dates and remittance dates for reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
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Article 10 Reporting reference dates and remittance dates for reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country

1. Overview

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Article 10 1.
The information specified in Article 9 shall be collected with the same reporting reference dates as supervisory financial information concerning the related significant credit institutions reporting on a consolidated basis. Information referring to a period shall be reported cumulatively from the first day of the accounting year used for reporting financial information to the reporting reference date.
Article 10 2.
NCAs shall, upon receiving information from significant credit institutions concerning subsidiaries established in a non-participating Member State or a third country as specified in Article 9 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.
Article 10 3.
NCAs shall decide the date by which credit institutions must report supervisory financial information as referred to in Article 9. That date shall not be later than the 25th working day following the relevant remittance dates referred to in Article 3 of Implementing Regulation (EU) 2021/451.

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards