+Article 12 1.

Article 12 1.

The information reported by less significant credit institutions on a consolidated basis specified in Article 11 shall have the following reporting reference dates:

(a) 

for quarterly reporting, 31 March, 30 June, 30 September and 31 December;

(b) 

for semi-annual reporting, 30 June and 31 December;

(c) 

for annual reporting, 31 December.

1. Overview

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1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards